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.
- 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 2018/19 edition update in progress
The new 2018/19 edition of the book has gone to the printers, and should be available at the end of April.
Work is now underway to update the online text to the text of the 2018/19 edition of the book. While this work is in progress, chapters which have/have not been updated will be clearly marked.
There is a special arrangement for holders of licences for the 2017/18 edition. The useful life of the licence was cut short this year, because the new Finance Bill timetable brought this year's Finance Bill forward from July to March. Accordingly holders of 2017/18 licences qualify for a discount when purchasing licences for the 2018/19 edition of TFD online. The discount is 50% of the cost of the 2017/18 licences.
Once the updating to 2018/19 online edition is complete, holders of old (2017/18) licences will still have online access to the 2017/18 text of TFD, until the end of August. But they will not have access to the 2018/19 edition. For that you will need a new 2018/19 licence.
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 contact the publishers.
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.
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.
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.
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.
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