Amazon.com description: Product Description: This popular UK reference guide systematically unravels the tax residence of companies and the resolutions of dual residence, including specialized residence rules applied to controlled foreign companies, dual resident investing companies, and transfer pricing. The book accurately determines how much UK taxation a clients needs to pay. It accurately navigates through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. It also covers the key cases of the European Court of Justice and ensures successful compliance and enforcement if a client is based outside the UK. The book - updated to the latest Finance Act - will assist individuals, partnerships, trusts, and limited companies.