Half Day (3 CPD Hours)
Introduction
As individuals and businesses become more mobile, the question of residence is of increasing importance. Recent cases before the courts involving the residence of both companies and individuals reveal HMRC willingness to challenge taxpayers claiming non residence. HMRC’s withdrawal of the long standing practice in IR20 changes the landscape dramatically.
The course in detail
- Residence and ordinary residence in light of Grace and Genovese
- Can you still rely on HMRC 6?
- Company residence: SPVs, subsidiaries and others
- Domicile – what are the courts saying?
- Trust residence
- Dual residence and Article 4 of the OECD Model treaty after Smallwood
- Residence and EC fundamental freedoms
What are the benefits of attending?
This course will provide up to date, practical guidance over the whole of this contentious subject from tax barrister Jonathan Schwarz, an acknowledged expert and author of the leading book on the subject- Booth: Residence, Domicile and UK Taxation.
Who should attend?
Tax professionals concerned with international transactions and corporate groups as well as mobile individuals:
- Accountants, lawyers and other tax advisers
- Tax directors, and tax managers.
List of events
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Date |
Time |
Location |
Code |
Options |
| 04 Nov 2010 |
9:30 -12:45 |
London |
10CO076 |
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details |
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