Main Page

From TFD Online 2023-24
Revision as of 09:41, 5 September 2017 by James Kessler (Talk | contribs)

Jump to: navigation, search

This site 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 with some subsequent updating.

Contents

Updates

Introduction

1 Foreign Domicile: Tax Policy and Reforms
2 Tax Avoidance: Public Debate
3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Treaty-Residence
8 Exit Taxes
9 Split Years: Arrival and Departure
10 Temporary Non-residence: Post-2013 Departures
10A Temporary Non-residence: Pre-2013 Departures
11 The Remittance Basis
12 The Meaning of Remittance
13 Remittance Reliefs
14 Mixed Funds
15 Income Categories and Sources
16 Trading Income
17 Trading in Land
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 Investment Management Fees & Carried Forward
52 Loans from Non-Resident Companies
53 Rates of Tax
54 Personal Allowances and Annual Exemptions
55 National Insurance Contributions
56 Gains of UK Residents
57 Gains of Non-Resident Settlor-Interested Trusts: s.86
58 Capital Payments from Non-Resident Trusts: s.87
59 Borrowing by Non-resident Trust: Sch 4B
60 Protected Trusts
61 Sub-Funds
62 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
75 IHT DTA: USA
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
100 Sub-Funds
101 IHT DTA Netherlands
102 Disclosure of Offshore Trusts
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
Appendix 10: Associated Operations: IHT



New 2017/18 edition out soon

The new 2017/18 edition of Taxation of Non-residents and Foreign Domiciliaries will be published online on 4 September 2017. The text will be based on the Finance Bill and draft domicile legislation published July 2017.

The printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in early November, and the online edition will then be updated to the text of the published book.

To maintain unbroken access to TFD online you will need to order a copy of the new edition with an online licence. To obtain the book, go to the publishers online ordering; to order a licence go to online ordering or click here

Licences for the current edition will not be valid from 4 September 2017 when the new edition is published.


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.
• 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: 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 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 Oliver Marre.

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 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 the text.

Site hosting and management by Highwire