This website provides comprehensive information about:
- Taxation of foreign domiciliaries
- Taxation of non-residents on UK income and assets
- 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.
- 3 Domicile
- 15 Mixed Funds
- 28 PAYE
- 45 Unit Trusts
- 47 Partnerships
- 52 Rates of Tax
- 75 IHT DTT: USA
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.
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.
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