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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 2016/17 edition of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC




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
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 Unremittable Assets
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 DTAs: India, Pakistan, Italy, France
76 IHT DTA: Switzerland
77 Foreign IHT Credit Relief
78 Marriage to 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
99 Client Notification Regulations

Appendix 1: Common Expressions
Appendix 1A: Consideration, Arm's Length/Full Value
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

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 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.
• If you have not (yet) bought the book associated with this site, Taxation of Non-Residents and Foreign Domiciliaries, you may register for a free one day trial. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the author invites you to make a donation to the charity Water Aid.
• Without logging in, you can access some chapters: chap 1 Foreign Domicile: Tax Policy and Reforms; chap 2 Wake Up and Smell the Coffee: Public Debate on Tax Avoidance; chap 11A Temporary Non-residence: Pre-2013 Departures; chap 99 Client Notification Regulations.

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 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.

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

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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

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