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This website provides comprehensive information about:

  1. Taxation of foreign domiciliaries
  2. Taxation of non-residents on UK income and assets
  3. Taxation of UK residents on foreign income and assets

It is the online version of the new (2016/17) edition of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC

The text is based on the Finance Bill as it stood at 1 September 2016. The printed edition of the book, based on the Finance Act in its final form, will be published in October 2016 and at that time the online edition will be updated. Formatting work is continuing so the text is at present slightly untidy, particularly some of the tables.

Contents

Updates

Introduction

1 Foreign Domicile: Tax Policy and Reforms
2 Wake Up and Smell the Coffee: Public Debate on Tax Avoidance
3 Domicile
4 Deemed Domicile for IHT
5 Deemed Domicile from 2017
6 Residence of Individuals
7 Residence of Trustees
8 Treaty-Residence
9 Exit Taxes
10 Split Years: Arrival and Departure
11 Temporary Non-residence: Post-2013 Departures
11A Temporary Non-residence: Pre-2013 Departures
12 The Remittance Basis
13 The Meaning of Remittance
14 Remittance Reliefs
15 Mixed Funds
16 Income Categories and Sources
17 Trading Income
18 Entertainers and Sportspeople
19 Property Income
20 Deduction of interest from Property Income
21 Interest Income
22 Exempt Interest of Non-Residents
23 Dividend Income
24 Royalty Income
25 Misc Sweep-Up Income
26 Employment Income
27 Travel Expenses: Employment Income Deduction
28 PAYE
29 Employment Income: DT Relief
30 Pension and Annuity Income
31 Discretionary Trusts: Income Tax
32 IIP Trusts: Income Tax
33 Settlor-interested Trusts
34 Transfer of Assets Abroad: Introduction
35 Transfer of Assets Abroad: Transferors
36 Transfer of Assets Abroad: Non-transferors
37 Transfer of Assets Abroad: Relief from Overlapping Charges
38 Transfer of Assets Abroad: Motive Defence
39 Life Policies and Contracts
40 Offshore Funds: Definition
41 Offshore Income Gains
42 Income from Offshore Funds
43 Accrued Income Profits
44 Deeply Discounted Securities
45 Unit Trusts
46 Intermediated Securities
47 Partnerships
48 Non-Residents Income Tax Relief
49 Collection of Tax from UK Representatives
50 Investment Manager Exemptions
51 Loans from Non-Resident Companies
52 Rates of Tax
53 Personal Allowances and Annual Exemptions
54 National Insurance Contributions
55 Capital Gains of UK Residents
56 Gains of Non-Resident Settlor-Interested Trusts: s.86
57 Capital Payments from Non-Resident Trusts: s.87
58 Borrowing by Non-resident Trust: Sch 4B
59 Gains of Non-Resident Companies
60 Capital Losses
61 Foreign Currency Issues
62 Unremitted Income: Exchange Control
63 Double Taxation Arrangements: Introduction
64 DTA Anti-abuse Rules
65 Foreign Tax Credit Relief
66 EU Law and UK Taxation
67 Excluded Property: Definition
68 Excluded Property Exemptions
69 Wills and IOVs
70 Reservation of Benefit
71 IHT Consequences of Transfers Between Trusts
72 IHT Deduction for Debts
73 Double Inheritance Taxation: Introduction
74 IHT DTTs: India, Pakistan, Italy, France
75 IHT DTT: USA
76 IHT DTT: Switzerland
77 Foreign IHT Credit Relief
78 Marriage with Non-dom or Non-resident
79 Private Residence Relief
80 Residential Property of Non-Residents: NRCGT
81 Family Home and Chattels: Benefit in Kind Charges
82 Corporate Residential Property
83 Pre-Owned Assets
84 Joint Accounts
85 Estates of Deceased Persons: CGT
86 Estates of Deceased Persons: Income Tax
87 Who is the Settlor?
88 Trusts with Two or More Settlors
89 Situs of Assets for IHT
90 Situs of Assets for CGT
91 Foreign Entities
92 Hybrid Entities
93 Control Connected Close and Related Expressions
94 Permanent Establishment and Branch/Agency
95 Disclosure and Compliance
96 Disclosure and Compliance: IHT
97 Swiss Tax Agreement
98 Criminal Law and Professional Conduct
Appendix 1: Common Expressions
Appendix 2: Construction of Deeming Provisions
Appendix 3: What Do We Mean by "Real"?
Appendix 4: Parliamentarians
Appendix 5: Visiting Forces
Appendix 6: How to Improve Residence and Domicile Taxation
Appendix 7: Reform of Offshore Anti-avoidance Rules
Appendix 8: UK Arrival or Departure: Tax Checklist
Appendix 9: Welsh Devolution



How to login

If you registered before the current edition was published in September 2016, you will need to reregister with the password for the current edition. Registration for an earlier edition will not be valid.

Most of this website requires you to login. To obtain a login licence:

- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)

- You may purchase a single user online licence or a multiple user licence: To obtain these, go to the publishers online ordering here (book) and here (licence) For multiple user licence contact the publishers.

Without logging in, you can still access: chapter 1 (Foreign domicile tax policy); chapter 2 (Tax Avoidance) and 11A (Temporary Non-residence: Pre-2013 Departures, a transitional issue not included in the printed book).

If you registered before the current edition was published in September 2015, you need to reregister with a licence for the current edition.

You may enter this site once you have registered and logged in by clicking on the index below, or you can search the text.

How to comment

Users can also contribute to the text and correct slips or errors and if you see anything that needs correcting or expanding, please do. A copy of the next edition of the book will be given to the user who makes the most edits. User contributions are reviewed by Oliver Marre.

If you want further advice

If you do not find the answer to your question in TFD online, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise. For further information see How to instruct James Kessler QC.


TFD archive editions

There are archive editions for years since 2008/09. These will occasionally be useful to investigate the tax position in earlier years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.


Contact

If you have technical problems, or problems logging in, click here

To contact James Kessler QC click here

To contact Oliver Marre, who reviews online contributions, click here

For multiple user licences, or to install on a firm's intranet, contact the publishers.


Technical notes

TFD online is in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit this wiki.

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