Name: Domicile As Residence?. A Guide to Part 2 Finance Act 2025
Price: 152.87 EUR
Availability: InStock
Author: Adrian Shipwright
ISBN: 9781913507886

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portada Domicile As Residence?. A Guide to Part 2 Finance Act 2025

Domicile As Residence?. A Guide to Part 2 Finance Act 2025

Type

Physical Book

Publisher

Spiramus Press

Author

Adrian Shipwright

Year

2025

Pages

631

Format

Paperback

Dimensions

23.40 x 15.60 cm

ISBN13

9781913507886

Domicile As Residence?. A Guide to Part 2 Finance Act 2025

Adrian Shipwright (Author) · Spiramus Press · Paperback

New Book Imported to Austria

Delivery: 04 Sep - 11 Sep

152,87 €

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152,87 €

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Synopsis "Domicile As Residence?. A Guide to Part 2 Finance Act 2025"

This book explains the tax consequences of the changes detailed in Part 2 of the Finance Act 2025, following the enactment of new rules announced on Budget Day 2024. These were essentially the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis which had been around in its current form since the beginning of the First World War. The text of the legislation is included in the publication. Each provision is analysed using the headings Overview, Relevant Legislation, Detail and Commencement. This is followed by a section on some thoughts as to how the provisions can be used for the benefit of clients. This work was originally written as a supplement to the earlier publication called Taxation of Entertainers and Sportspersons, but applies equally to personal tax advisers to mobile HNWIs.