Difference between revisions of "Main Page"
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:3 [[Targeted Anti-Avoidance Rules (TAARs)]] | :3 [[Targeted Anti-Avoidance Rules (TAARs)]] | ||
| − | '''Domicile & Residence''' | + | '''''Domicile & Residence''''' |
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:13 [[UK Arrival or Departure: Tax Checklist]] | :13 [[UK Arrival or Departure: Tax Checklist]] | ||
| − | '''Income Tax: Principles & Remittance Basis''' | + | '''''Income Tax: Principles & Remittance Basis''''' |
:14 [[Income Categorisation]] | :14 [[Income Categorisation]] | ||
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:20 [[Mixed Funds]] | :20 [[Mixed Funds]] | ||
| − | '''Income | + | '''''Income By Category''''' |
:21 [[Trading Income]] | :21 [[Trading Income]] | ||
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:40 [[Benefit in Kind: Loans from Non-Resident Companies]] | :40 [[Benefit in Kind: Loans from Non-Resident Companies]] | ||
| − | ''IT: General | + | '''''IT: General''''' |
| − | : | + | :41 [[Discretionary Trusts: Income Tax]] |
| − | : | + | :42 [[IIP Trusts: Income Tax]] |
| − | : | + | :43 [[Rates of Income Tax/CGT]] |
| − | : | + | :44 [[Personal Allowances]] |
| − | : | + | :45 [[Non-Residents Income Tax Relief]] |
| − | : | + | :46 [[National Insurance Contributions]] |
| − | ''IT | + | '''''IT Avoidance Codes''''' |
| − | : | + | :47 [[Settlor-interested Trust Code]] |
| − | : | + | :48 [[Transfer of Assets Abroad: Introduction]] |
| − | : | + | :49 [[Transfer of Assets Abroad: Transferors]] |
| − | : | + | :50 [[Transfer of Assets Abroad: Benefits]] |
| − | : | + | :51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]] |
| − | : | + | :52 [[Transfer of Assets Abroad: Motive Defence]] |
| − | : | + | :53 [[Profit Fragmentation]] |
| − | : | + | :54 [[Transfer of Income Streams]] |
| − | : | + | :55 [[Transactions in Securities]] |
| − | ''Capital Gains Tax'' | + | '''''Capital Gains Tax''''' |
| − | : | + | :56 [[Chargeable Gains]] |
| − | : | + | :57 [[UK Property Held by Non-Residents]] |
| − | : | + | :58 [[Residential Property: CGT]] |
| − | : | + | :59 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]] |
| − | : | + | :60 [[Capital Payments from Non-Resident Trusts: s.87]] |
| − | : | + | :61 [[Borrowing by Non-Resident Trust: Sch 4B]] |
| − | : | + | :62 [[Sub-Funds]] |
| − | : | + | :63 [[Gains of Non-Resident Companies]] |
| − | : | + | :64 [[Capital Losses]] |
| − | ''Funds'' | + | '''''Funds''''' |
| − | : | + | :65 [[Life Policies and Contracts]] |
| − | : | + | :66 [[Offshore Income Gains]] |
| − | : | + | :67 [[Income from Offshore Funds]] |
| − | : | + | :68 [[Unit Trusts]] |
| − | : | + | :69 [[Intermediated Securities]] |
| − | : | + | :70 [[Investment Manager Exemptions]] |
| − | : | + | :71 [[Investment Management Fees & Carried Interest]] |
| − | + | '''''Inheritance Tax''''' | |
| − | + | :72 [[IHT Terms and Concepts]] | |
| − | : | + | :73 [[Excluded Property: Definition]] |
| − | : | + | :74 [[Excluded Property Exemptions]] |
| − | : | + | :75 [[Wills and IOVs]] |
| − | : | + | :76 [[Reservation of Benefit]] |
| − | : | + | :77 [[Inter-Trust Transfers: IHT]] |
| − | : | + | :78 [[IHT Deduction for Debts]] |
| − | : | + | :79 [[IHT Close-Company Code]] |
| − | : | + | :80 [[IHT Residential Property Code]] |
| − | : | + | :81 [[Pre-Owned Assets]] |
| + | :82 [[Pension Schemes and IHT]] | ||
| + | '''''Entities''''' | ||
| − | : | + | :83 [[Partnerships]] |
| + | :84 [[Partnership Income: Attribution]] | ||
| + | :85 [[Settlement, Bare Trust, and Associated Terminology]] | ||
| − | : | + | :86 [[Estates of Deceased Persons: CGT]] |
| − | + | :87 [[Estates of Deceased Persons: Income Tax]] | |
| − | : | + | :88 [[Foreign Entities]] |
| − | : | + | :89 [[Hybrid Entities]] |
| − | + | '''''Topics Affecting More Than One Tax''''' | |
| − | : | + | :90 [[Protected Trusts]] |
| − | : | + | :91 [[Non-Dom/Non-Resident Spouse]] |
| − | : | + | :92 [[Joint Accounts]] |
| − | : | + | :93 [[Foreign Currency Issues]] |
| − | + | :94 [[Unremittable Assets]] | |
| − | : | + | :95 [[ATED and SDLT]] |
| − | : | + | :96 [[Who is the Settlor?]] |
| − | : | + | :97 [[Multiple Settlors]] |
| − | : | + | :98 [[Statutory Tax Indemnities]] |
| − | : | + | :99 [[Situs of Assets for IHT]] |
| − | : | + | :100 [[Situs of Assets for CGT]] |
| − | : | + | :101 [[Control Connected Close and Related Expressions]] |
| − | : | + | :102 [[Participation & % Investment Tests]] |
| − | : | + | :103 [[Permanent Establishment and Branch/Agency]] |
| − | : | + | :104 [[Post-Brexit EU Law]] |
| − | + | '''''Double Taxation Agreements IT/CGT''''' | |
| − | : | + | :105 [[Double Taxation Arrangements: Introduction]] |
| − | : | + | :106 [[DTA Anti-abuse Rules]] |
| − | : | + | :107 [[Limitation on Benefits]] |
| − | : | + | :108 [[Credit for Foreign Tax]] |
| − | : | + | :109 [[Non-discrimination]] |
| − | : | + | '''''Double Taxation Agreements: IHT''''' |
| − | : | + | :110 [[IHT Double Taxation Treaties: Introduction]] |
| − | : | + | :111 [[IHT DTAs: India, Pakistan, Italy, France]] |
| − | : | + | :112 [[IHT DTA: Netherlands]] |
| − | + | :113 [[IHT DTA: South Africa]] | |
| − | : | + | :114 [[IHT DTA: Switzerland]] |
| − | : | + | :115 [[IHT DTA: USA]] |
| − | : | + | :116 [[Credit for Foreign IHT]] |
| − | + | '''''Administration''''' | |
| − | : | + | :117 [[Reporting and Compliance]] |
| − | : | + | :118 [[Tax Return Filing Position]] |
| − | : | + | :119 [[Claims]] |
| − | + | :120 [[Collection of Tax from UK Representatives]] | |
| − | : | + | :121 [[Reporting and Compliance: IHT]] |
| − | : | + | :122 [[Penalties]] |
| − | : | + | :123 [[Failure to Prevent Tax Evasion]] |
| − | : | + | :124 [[Common Reporting Standard]] |
| − | : | + | :125 [[Trust Registration]] |
| − | : | + | :126 [[Reporting Offshore Trusts]] |
| − | : | + | :127 [[International Movement of Capital: Reports]] |
| − | : | + | :128 [[Money Laundering]] |
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Revision as of 08:07, 5 April 2022
NOTE FOR ALL USERS:
THIS SITE IS CURRENTLY IN THE PROCESS OF BEING UPDATED TO THE NEW 2022-23 EDITION OF TAXATION OF NON-RESIDENTS AND FOREIGN DOMICILIARIES
This site 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
- Other topics arising in this context, including tax avoidance, and disclosure and compliance
It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
Contents
Non-dom Policy & Avoidance
Domicile & Residence
- 4 Domicile
- 12 Exit Taxes
Income Tax: Principles & Remittance Basis
- 20 Mixed Funds
Income By Category
- 23 Performers
- 36 PAYE
IT: General
IT Avoidance Codes
Capital Gains Tax
- 62 Sub-Funds
Funds
- 68 Unit Trusts
Inheritance Tax
Entities
- 83 Partnerships
Topics Affecting More Than One Tax
Double Taxation Agreements IT/CGT
Double Taxation Agreements: IHT
- 115 IHT DTA: USA
Administration
- 119 Claims
- 122 Penalties
- 128 Money Laundering
Appendices:
Words & Concepts
Special taxpayers
Tax reform
New 2022/23 edition out soon
The new 2022/23 edition of Taxation of Non-residents and Foreign Domiciliaries will be published online on 6 April 2022 and in paper form shortly thereafter.
At present this site contains the text of the 2021/22 edition.
To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected]
Licences for the 2021/22 edition will no longer be valid from 6 April 2022.
If you are an academic or other non-tax practitioner who wants access for research purposes, contact James Kessler
How to login
Most of this site requires you to login. To obtain a login licence:
- You may purchase a single or multiple user licence: To obtain these contact the publishers.
- Every copy of the printed book has a 3 week trial licence (see inside front cover of volume 1). To order copies of the book email the publishers or go to the publishers' website.
Without logging in, you can access:
Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.
You enter this site once you have registered and logged in by clicking on the index on the left, or you can search the text.
You need to register for the current edition. Registration for an earlier edition is no longer valid.
Comments please
Users can also contribute to the text and if you can add anything, or spot anything that needs to be corrected, 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 Rebecca Sheldon.
If you want further advice
If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler QC or other members of his chambers to advise. See How to instruct James Kessler QC.
Archive editions
There are archive editions for years since 2003/04. These will 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.
Note: You may need to input your current log-in name and password to access the archive editions, even if you are already logged in to the site for the current online edition.
Contact
If you have technical problems, or problems logging in, click here
To contact James Kessler QC click here
To contact Rebecca Sheldon, 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 a Wiki on the lines of Wikipedia, but only registered users can edit the text.
