Difference between revisions of "Main Page"
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# Taxation of UK residents on foreign income and assets | # Taxation of UK residents on foreign income and assets | ||
− | It is the online version | + | It is the online version of [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://www.kessler.co.uk James Kessler QC]. |
<div style="float: left; width: 33%"> | <div style="float: left; width: 33%"> | ||
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<big>'''Contents'''</big> | <big>'''Contents'''</big> | ||
− | [ | + | [[Update]] |
[[Introduction]] | [[Introduction]] | ||
− | :1 [[Foreign Domicile: Tax Policy | + | :1 [[Foreign Domicile: Tax Policy]] |
− | :2 [[Tax Avoidance | + | :2 [[Tax Avoidance]] |
:3 [[Domicile]] | :3 [[Domicile]] | ||
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:9 [[Split Years: Arrival and Departure]] | :9 [[Split Years: Arrival and Departure]] | ||
− | :10 [[Temporary Non-residence | + | :10 [[Temporary Non-residence]] |
:10A [[Temporary Non-residence: Pre-2013 Departures]] | :10A [[Temporary Non-residence: Pre-2013 Departures]] | ||
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:32 [[IIP Trusts: Income Tax]] | :32 [[IIP Trusts: Income Tax]] | ||
− | :33 [[Settlor-interested | + | :33 [[Settlor-interested Trust Code]] |
:34 [[Transfer of Assets Abroad: Introduction]] | :34 [[Transfer of Assets Abroad: Introduction]] | ||
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:35 [[Transfer of Assets Abroad: Transferors]] | :35 [[Transfer of Assets Abroad: Transferors]] | ||
− | :36 [[Transfer of Assets Abroad: | + | :36 [[Transfer of Assets Abroad: Benefits]] |
:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]] | :37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]] | ||
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:50 [[Investment Manager Exemptions]] | :50 [[Investment Manager Exemptions]] | ||
− | :51 [[Investment Management Fees & Carried | + | :51 [[Investment Management Fees & Carried Interest]] |
:52 [[Loans from Non-Resident Companies]] | :52 [[Loans from Non-Resident Companies]] | ||
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:53 [[Rates of Tax]] | :53 [[Rates of Tax]] | ||
− | :54 [[Personal Allowances and Annual | + | :54 [[Personal Allowances and Annual Exemption]] |
:55 [[National Insurance Contributions]] | :55 [[National Insurance Contributions]] | ||
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:59 [[Borrowing by Non-resident Trust: Sch 4B]] | :59 [[Borrowing by Non-resident Trust: Sch 4B]] | ||
− | :60 [[Protected | + | :60 [[Protected Trust Reliefs]] |
:61 [[Sub-Funds]] | :61 [[Sub-Funds]] | ||
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:73 [[Reservation of Benefit]] | :73 [[Reservation of Benefit]] | ||
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:74 [[Inter-Trust Transfers: IHT]] | :74 [[Inter-Trust Transfers: IHT]] | ||
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:75 [[IHT Deduction for Debts]] | :75 [[IHT Deduction for Debts]] | ||
− | :76 [[ | + | :76 [[IHT Double Taxation Treaties - Introduction]] |
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:77 [[IHT DTAs: India, Pakistan, Italy, France]] | :77 [[IHT DTAs: India, Pakistan, Italy, France]] | ||
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:85 [[Family Home and Chattels: Benefit in Kind Charges]] | :85 [[Family Home and Chattels: Benefit in Kind Charges]] | ||
− | :86 [[ | + | :86 [[ATED Taxes]] |
:87 [[Residential property: IHT]] | :87 [[Residential property: IHT]] | ||
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:100 [[Disclosure and Compliance]] | :100 [[Disclosure and Compliance]] | ||
− | :101 [[Disclosure on Death | + | :101 [[Disclosure on Death ]] |
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:102 [[Disclosure of Offshore Trusts]] | :102 [[Disclosure of Offshore Trusts]] | ||
:103 [[Criminal Law and Professional Conduct]] | :103 [[Criminal Law and Professional Conduct]] | ||
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:[[Appendix 11: Welsh Devolution]] | :[[Appendix 11: Welsh Devolution]] | ||
+ | :[[Appendix 12: Non-resident Disregards: Sch 10 Finance (No.2) Bill 2018]] | ||
+ | :[[Appendix 13: 2018 Clauses: Close-family rules]] | ||
− | :[[Appendix | + | :[[Appendix 14: 2018 Clauses: Onward Gifts]] |
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+ | :[[Appendix 15: The Wisdom of Parliament]] | ||
</div> | </div> | ||
− | <big>'''New 2017/18 edition | + | <big>'''New 2017/18 edition'''</big> |
− | The | + | The text is based on 2017/18 edition of the book (published end November) but it includes a certain amount of updating in the light of the author's practice since the book went to print. It is up to date for the Finance (no.2) Act 2017, which received Royal Assent on 16 November 2017. |
− | + | To access TFD online you will need to order a copy of the new edition and an online licence. To order the book, go to [http://www.khpplc.co.uk/products/91/Taxation-of-Non-Residents-and-Foreign-Domiciliaries the publishers online ordering]; to order a licence go to [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-16th-Online-Edition online ordering] or [mailto:[email protected]?Subject=TFD%20online%20enquiry click here] | |
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− | To | + | |
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+ | Licences for the old edition are no longer valid. | ||
<big>'''How to login'''</big> | <big>'''How to login'''</big> | ||
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:• You may purchase a single or multiple user licence: To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)]. For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers]. | :• You may purchase a single or multiple user licence: To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)]. For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers]. | ||
− | + | :• Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy]]; chap 2 [[Tax Avoidance]]; chap 10A [[Temporary Non-residence: Pre-2013 Departures]]. | |
− | + | ||
− | :• Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy | + | |
You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text. | You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text. | ||
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<big>'''How to comment'''</big> | <big>'''How to comment'''</big> | ||
− | Users can also [[contribute to the text]] and if you can add anything extra which is worth saying, 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 [http://www.taxchambers.com/barrister/ | + | Users can also [[contribute to the text]] and if you can add anything extra which is worth saying, 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 [http://www.taxchambers.com/barrister/maryashley/ Mary Ashley]. |
<big>'''If you want further advice'''</big> | <big>'''If you want further advice'''</big> | ||
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To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here] | To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here] | ||
− | To contact | + | To contact Mary Ashley, who reviews online contributions, [mailto:MaryAshley@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here] |
For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers]. | For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers]. |
Revision as of 12:54, 12 March 2018
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
It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
Contents
- 3 Domicile
- 14 Mixed Funds
- 28 PAYE
- 45 Unit Trusts
- 47 Partnerships
- 53 Rates of Tax
- 61 Sub-Funds
- 78 IHT DTA: USA
- 86 ATED Taxes
New 2017/18 edition
The text is based on 2017/18 edition of the book (published end November) but it includes a certain amount of updating in the light of the author's practice since the book went to print. It is up to date for the Finance (no.2) Act 2017, which received Royal Assent on 16 November 2017.
To access TFD online you will need to order a copy of the new edition and an online licence. To order the book, go to the publishers online ordering; to order a licence go to online ordering or click here
Licences for the old edition are no longer valid.
How to login
Most of this site 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 or 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 access: chap 1 Foreign Domicile: Tax Policy; chap 2 Tax Avoidance; chap 10A Temporary Non-residence: Pre-2013 Departures.
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 with the password for the current edition. Registration for an earlier edition is not valid.
How to comment
Users can also contribute to the text and if you can add anything extra which is worth saying, 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 Mary Ashley.
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 to advise. See How to instruct James Kessler QC.
Archive editions
There are archive editions for years since 2003/04. 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 Mary Ashley, 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 the text.
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