Difference between revisions of "Main Page"

Latest revision as of 09:04, 13 November 2024

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 KC.

Contents

Update

Introduction

Dedication

A1 FIG Relief/Abolition of Domicile

Non-dom Policy & Avoidance

1 Mobile Individuals: Tax Policy

2 Tax Avoidance

3 Targeted Anti-Avoidance Rules (TAARs)

Domicile & Residence

4 Domicile

5 Deemed Domicile

6 Residence of Individuals

7 Residence of Trustees

8 Residence of Companies

9 Treaty-Residence

10 Split Years

11 Temporary Non-residence

12 Exit Taxes

13 UK Arrival or Departure: Tax Checklist

Income Tax: Principles & Remittance Basis

14 Income and its Categorisation

15 Income Recognition: Receive/Entitled/Arise/Paid

16 Source/RFI/Territorial Principles

17 The Remittance Basis

18 The Meaning of Remittance

19 Remittance Reliefs

20 Mixed Funds

Income by Category

21 Trading Income

22 Trading in Land

23 Performers

24 Property Income

25 Deduction of interest from Property Income

26 Interest Income

27 Exempt Interest of Non-Residents

28 Accrued Income Profits

29 Deeply Discounted Securities

30 Dividend Income

31 Annual Payments

32 Intellectual Property Income

33 Misc Sweep-Up Income

34 Employment Income

35 Travel Expenses: Employment Income

36 PAYE

36A Disguised Remuneration/Trading Income

36B Employer-Financed Retirement Benefits Scheme

37 Employment Income: DT Relief

38 Pension and Annuity Income

39 Benefit in Kind: Family Home and Chattels

40 Loans from Companies

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 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

56 Chargeable Gains

57 UK Property Held by Non-Residents

58 Reorganisations

59 Residential Property: CGT

60 Gains of Non-Resident Settlor-Interested Trusts: s.86

61 Capital Payments from Non-Resident Trusts: s.87 Code

62 Borrowing by Non-Resident Trust: Sch 4B

63 Sub-Funds

64 Gains of Non-Resident Companies

65 Capital Losses

Funds

66 Funds: Terms & Concepts

67 Offshore Income Gains

68 Income from Offshore Funds

69 Unit Trusts

70 Life Policies and Contracts

71 Intermediated Securities

72 Investment Manager Exemptions

73 Investment Management Fees & Carried Interest

Inheritance Tax

74 IHT Terms and Concepts

75 Excluded Property: Definition

76 Excluded Property Exemptions

77 Wills and IOVs

78 Reservation of Benefit

79 Inter-Trust Transfers: IHT

80 IHT Deduction for Debts

81 IHT Close-Company Code

82 IHT Residential Property Code

83 Pre-Owned Assets

84 Pension IHT

Entities

85 Partnerships

86 Partnership Income: Allocation

86A Salaried Members Code

86B Partnerships CGT

87 Settlement, Bare Trust, and Associated Terminology

88 Estates of Deceased Persons: CGT

89 Estates of Deceased Persons: Income Tax

90 Foreign Entities

91 Hybrid Entities

Topics Affecting More Than One Tax

92 Protected Trusts

93 Non-Dom/Non-Resident Spouse

94 Joint Accounts

95 Foreign Currency Issues

96 Cryptoassets

97 Unremittable Assets

98 ATED and SDLT

99 Who is the Settlor?

100 Multiple Settlors

101 Statutory Tax Indemnities

102 Situs of Assets for IHT

103 Situs of Assets for CGT

104 Control Connected Close and Related Expressions

105 Participation, % Investment & Material Interest Tests

106 Permanent Establishment and Branch/Agency

Double Taxation Agreements IT/CGT

107 Double Taxation Arrangements: Introduction

108 DTA Anti-abuse Rules

109 Third Party Relief/Savings Clause

110 Limitation on Benefits

111 Credit for Foreign Tax

112 Non-discrimination

113 Mutual Agreement Procedure

Double Taxation Agreements: IHT

114 IHT Double Taxation Treaties: Introduction

115 IHT DTAs: India, Pakistan, Italy, France

116 IHT DTA: Netherlands

117 IHT DTA: South Africa

118 IHT DTA: Switzerland

119 IHT DTA: USA

120 Credit for Foreign IHT

Administration

121 Reporting and Compliance

122 Tax Return Filing Position

123 Claims

124 Collection of IT/CGT from UK Representatives

125 Reporting and Compliance: IHT

126 Penalties

127 Failure to Prevent Tax Evasion

128 Reporting Offshore Trusts

129 International Movement of Capital: Reports

130 Common Reporting Standard

131 Trust Registration (TRS)

132 Customer Due Diligence

133 Money Laundering: Criminal Property

Appendices

Words & Concepts

Appendix 1 Words of Dispute

Appendix 2 Common Legal Expressions

Appendix 3 Family Terminology

Appendix 3A Share/Security Terminology

Appendix 4 Consideration/Arm's Length/Full Value

Appendix 5 Commercial/View to Profit

Appendix 6 Beneficial Ownership/Entitlement

Appendix 7 What Do We Mean by "Real"

Construction of Statutes

Appendix 8 Deeming Provisions

Appendix 9 Purpose in Tax Statutes

Special Taxpayers

Appendix 10 Parliamentarians

Appendix 11 Visiting Forces

Appendix 12 Students and Teachers

Appendix 12A Continental Shelf

Tax Reform

Appendix 13 How to Improve Residence and Domicile Taxation

Appendix 14 Reform of Offshore Anti-avoidance Law

Appendix 15 Citizenship-based Taxation

Appendix 16 The Wisdom of Parliament

2024/25 edition

The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form. The online form is the better choice as it is updated during the year.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected] Licences for previous editions are not valid for the current edition.

If you are an academic, student 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. You may purchase a single or multiple user licence: To obtain these contact the publishers.

Without logging in, you can access:

Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: 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 KC or other members of his chambers to advise. See How to instruct James Kessler KC.

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.

Contact

If you have technical problems, or problems logging in, click here

To contact James Kessler KC 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.

TFD Resource Archive

To access the TFD reference material, click here: TFD Resource Archive

Difference between revisions of "Main Page"

Latest revision as of 09:04, 13 November 2024

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@@ Line 3: / Line 3: @@
 # 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 [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].
+It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler KC].
 <div style="float: left; width: 33%">
 <big>'''Contents'''</big>
@@ Line 12: / Line 14: @@
 [[Update]]
-[[Introduction]]
+:[[Introduction]]
-:1   [[Foreign Domicile: Tax Policy and Reforms]]
+:[[Dedication]]
-:2   [[Tax Avoidance: Public Debate]]
+:A1  [[FIG Relief/Abolition of Domicile]]
-:3   [[Domicile]]
+:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
-:4   [[Deemed Domicile]]
+:1   [[Mobile Individuals: Tax Policy]]
-:5   [[Residence of Individuals]]
+:2   [[Tax Avoidance]]
-:6   [[Residence of Trustees]]
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:7   [[Treaty-Residence]]
+:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
-:8   [[Exit Taxes]]
+:4   [[Domicile]]
-:9  [[Split Years: Arrival and Departure]]
+:5   [[Deemed Domicile]]
-:10  [[Temporary Non-residence: Post-2013 Departures]]
+:6   [[Residence of Individuals]]
-:10A  [[Temporary Non-residence: Pre-2013 Departures]]
+:7   [[Residence of Trustees]]
-:11  [[The Remittance Basis]]
+:8   [[Residence of Companies]]
-:12  [[The Meaning of Remittance]]
+:9   [[Treaty-Residence]]
-:13  [[Remittance Reliefs]]
+:10   [[Split Years]]
-:14  [[Mixed Funds]]
+:11  [[Temporary Non-residence]]
-:15  [[Income Categories and Sources]]
+:12  [[Exit Taxes]]
-:16  [[Trading Income]]
+:13  [[UK Arrival or Departure: Tax Checklist]]
-:17  [[Trading in Land]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
-:18  [[Entertainers and Sportspeople]]
+:14  [[Income and its Categorisation]]
-:19  [[Property Income]]
+:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:20  [[Deduction of interest from Property Income]]
+:16  [[Source/RFI/Territorial Principles]]
-:21  [[Interest Income]]
+:17  [[The Remittance Basis]]
-:22  [[Exempt Interest of Non-Residents]]
+:18  [[The Meaning of Remittance]]
-:23  [[Dividend Income]]
+:19  [[Remittance Reliefs]]
-:24  [[Royalty Income]]
+:20  [[Mixed Funds]]
-:25  [[Misc Sweep-Up Income]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
-:26  [[Employment Income]]
+:21  [[Trading Income]]
-:27  [[Travel Expenses: Employment Income Deduction]]
+:22  [[Trading in Land]]
-:28  [[PAYE]]
+:23  [[Performers]]
-:29  [[Employment Income: DT Relief]]
+:24  [[Property Income]]
-:30  [[Pension and Annuity Income]]
+:25  [[Deduction of interest from Property Income]]
-:31  [[Discretionary Trusts: Income Tax]]
+:26  [[Interest Income]]
-:32  [[IIP Trusts: Income Tax]]
+:27  [[Exempt Interest of Non-Residents]]
-:33  [[Settlor-interested Trusts]]
+:28  [[Accrued Income Profits]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:29  [[Deeply Discounted Securities]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:30  [[Dividend Income]]
-:36  [[Transfer of Assets Abroad: Non-transferors]]
+:31  [[Annual Payments]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:32  [[Intellectual Property Income]]
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:33  [[Misc Sweep-Up Income]]
-:39  [[Life Policies and Contracts]]
+:34  [[Employment Income]]
-:40  [[Offshore Funds: Definition]]
+:35  [[Travel Expenses: Employment Income]]
-:41  [[Offshore Income Gains]]
+:36  [[PAYE]]
-:42  [[Income from Offshore Funds]]
+:36A [[Disguised Remuneration/Trading Income]]
-:43  [[Accrued Income Profits]]
+:36B [[Employer-Financed Retirement Benefits Scheme]]
-:44  [[Deeply Discounted Securities]]
+:37  [[Employment Income: DT Relief]]
-:45  [[Unit Trusts]]
+:38  [[Pension and Annuity Income]]
-:46  [[Intermediated Securities]]
+:39  [[Benefit in Kind: Family Home and Chattels]]
-:47  [[Partnerships]]
+:40  [[Loans from Companies]]
-:48  [[Non-Residents Income Tax Relief]]
+:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
-:49  [[Collection of Tax from UK Representatives]]
+:41  [[Discretionary Trusts: Income Tax]]
-:50  [[Investment Manager Exemptions]]
+:42  [[IIP Trusts: Income Tax]]
-:51  [[Investment Management Fees & Carried Forward]]
+:43  [[Rates of Income Tax/CGT]]
-:52  [[Loans from Non-Resident Companies]]
+:44  [[Personal Allowances]]
-:53  [[Rates of Tax]]
+:45  [[Non-Residents Income Tax Relief]]
-:54  [[Personal Allowances and Annual Exemptions]]
+:46  [[National Insurance Contributions]]
-:55  [[National Insurance Contributions]]
+:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
-:56  [[Gains of UK Residents]]
+:47  [[Settlor-interested Trust Code]]
-:57  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:48  [[Transfer of Assets Abroad: Introduction]]
-:58  [[Capital Payments from Non-Resident Trusts: s.87]]
+:49  [[Transfer of Assets Abroad: Transferors]]
-:59  [[Borrowing by Non-resident Trust: Sch 4B]]
+:50  [[Transfer of Assets Abroad: Benefits]]
-:60  [[Protected Trusts]]
+:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:61  [[Sub-Funds]]
+:52  [[Transfer of Assets Abroad: Motive Defence]]
-:62  [[Gains of Non-Resident Companies]]
+:53  [[Profit Fragmentation]]
-:63  [[Capital Losses]]
+:54  [[Transfer of Income Streams]]
-:64  [[Foreign Currency Issues]]
+:55  [[Transactions in Securities]]
-:65  [[Unremittable Assets]]
+:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
-:66  [[Double Taxation Arrangements: Introduction]]
+:56  [[Chargeable Gains]]
-:67  [[DTA Anti-abuse Rules]]
+:57  [[UK Property Held by Non-Residents]]
-:68  [[Foreign Tax Credit Relief]]
+:58 [[Reorganisations]]
-:69  [[EU Law and UK Taxation]]
+:59  [[Residential Property: CGT]]
-:70  [[Excluded Property: Definition]]
+:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:71  [[Excluded Property Exemptions]]
+:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:72  [[Wills and IOVs]]
+:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:73  [[Reservation of Benefit]]
+:63  [[Sub-Funds]]
-:74  [[Inter-Trust Transfers: IHT]]
+:64  [[Gains of Non-Resident Companies]]
-:75  [[IHT Deduction for Debts]]
+:65  [[Capital Losses]]
-:76  [[IHT Double Taxation Treaties - Introduction]]
+:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
-:77  [[IHT DTAs: India, Pakistan, Italy, France]]
+:66  [[Funds: Terms & Concepts]]
-:78  [[IHT DTA: USA]]
+:67  [[Offshore Income Gains]]
-:79  [[IHT DTA: Switzerland]]
+:68  [[Income from Offshore Funds]]
-:80  [[IHT DTA: Netherlands]]
+:69  [[Unit Trusts]]
-:81  [[Foreign IHT Credit Relief]]
+:70  [[Life Policies and Contracts]]
-:82  [[Marriage to Non-dom or Non-resident]]
+:71  [[Intermediated Securities]]
-:83  [[Private Residence Relief]]
+:72  [[Investment Manager Exemptions]]
-:84  [[Residential Property of Non-Residents: NRCGT]]
+:73  [[Investment Management Fees & Carried Interest]]
-:85  [[Family Home and Chattels: Benefit in Kind Charges]]
+:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
-:86  [[Corporate Residential Property]]
+:74  [[IHT Terms and Concepts]]
-:87  [[Residential property: IHT]]
+:75  [[Excluded Property: Definition]]
-:88  [[Pre-Owned Assets]]
+:76  [[Excluded Property Exemptions]]
-:89  [[Joint Accounts]]
+:77  [[Wills and IOVs]]
-:90  [[Estates of Deceased Persons: CGT]]
+:78  [[Reservation of Benefit]]
-:91  [[Estates of Deceased Persons: Income Tax]]
+:79  [[Inter-Trust Transfers: IHT]]
-:92  [[Who is the Settlor?]]
+:80  [[IHT Deduction for Debts]]
-:93  [[Trusts with Two or More Settlors]]
+:81  [[IHT Close-Company Code]]
-:94  [[Situs of Assets for IHT]]
+:82  [[IHT Residential Property Code]]
-:95  [[Situs of Assets for CGT]]
+:83  [[Pre-Owned Assets]]
-:96  [[Foreign Entities]]
+:84  [[Pension IHT]]
-:97  [[Hybrid Entities]]
+:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
-:98  [[Control Connected Close and Related Expressions]]
+:85  [[Partnerships]]
-:99  [[Permanent Establishment and Branch/Agency]]
+:86  [[Partnership Income: Allocation]]
-:100  [[Disclosure and Compliance]]
+:86A [[Salaried Members Code]]
-:101  [[Disclosure on Death ]]
+:86B [[Partnerships CGT]]
-:102 [[Disclosure of Offshore Trusts]]
+:87  [[Settlement, Bare Trust, and Associated Terminology]]
-:103  [[Criminal Law and Professional Conduct]]
+:88  [[Estates of Deceased Persons: CGT]]
+:89  [[Estates of Deceased Persons: Income Tax]]
-:[[Appendix 1: Common Expressions]]
+:90  [[Foreign Entities]]
-:[[Appendix 2: Consideration, Arm's Length/Full Value]]
+:91  [[Hybrid Entities]]
-:[[Appendix 3: Associated Operations: IHT]]
+:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
-:[[Appendix 4: Construction of Deeming Provisions]]
+:92  [[Protected Trusts]]
-:[[Appendix 5: What Do We Mean by "Real"?]]
+:93  [[Non-Dom/Non-Resident Spouse]]
-:[[Appendix 6: Parliamentarians]]
+:94  [[Joint Accounts]]
-:[[Appendix 7: Visiting Forces]]
+:95  [[Foreign Currency Issues]]
-:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
+:96 [[Cryptoassets]]
-:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
+:97  [[Unremittable Assets]]
-:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
+:98  [[ATED and SDLT]]
-:[[Appendix 11: Welsh Devolution]]
+:99  [[Who is the Settlor?]]
-:[[Appendix 12: 2018 Clauses: Introduction and CGT disregards]]
+:100  [[Multiple Settlors]]
-:[[Appendix 13: 2018 Clauses: Close-family rules]]
+:101  [[Statutory Tax Indemnities]]
-:[[Appendix 14: 2018 Clauses: Onward Gifts]]
+:102  [[Situs of Assets for IHT]]
+:103 [[Situs of Assets for CGT]]
+:104 [[Control Connected Close and Related Expressions]]
+:105 [[Participation, % Investment & Material Interest Tests]]
+:106 [[Permanent Establishment and Branch/Agency]]
+:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
+:107 [[Double Taxation Arrangements: Introduction]]
+:108 [[DTA Anti-abuse Rules]]
+:109 [[Third Party Relief/Savings Clause]]
+:110 [[Limitation on Benefits]]
+:111 [[Credit for Foreign Tax]]
+:112 [[Non-discrimination]]
+:113 [[Mutual Agreement Procedure]]
+:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
+:114 [[IHT Double Taxation Treaties: Introduction]]
+:115 [[IHT DTAs: India, Pakistan, Italy, France]]
+:116 [[IHT DTA: Netherlands]]
+:117 [[IHT DTA: South Africa]]
+:118 [[IHT DTA: Switzerland]]
+:119 [[IHT DTA: USA]]
+:120 [[Credit for Foreign IHT]]
+:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
+:121 [[Reporting and Compliance]]
+:122 [[Tax Return Filing Position]]
+:123 [[Claims]]
+:124 [[Collection of IT/CGT from UK Representatives]]
+:125 [[Reporting and Compliance: IHT]]
+:126 [[Penalties]]
+:127 [[Failure to Prevent Tax Evasion]]
+:128 [[Reporting Offshore Trusts]]
+:129 [[International Movement of Capital: Reports]]
+:130 [[Common Reporting Standard]]
+:131 [[Trust Registration (TRS)]]
+:132 [[Customer Due Diligence]]
+:133 [[Money Laundering: Criminal Property]]
+:'''<big>Appendices</big>'''
+:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
+:[[Appendix 1 Words of Dispute]]
+:[[Appendix 2 Common Legal Expressions]]
+:[[Appendix 3 Family Terminology]]
+:[[Appendix 3A Share/Security Terminology]]
+:[[Appendix 4 Consideration/Arm's Length/Full Value]]
+:[[Appendix 5 Commercial/View to Profit]]
+:[[Appendix 6 Beneficial Ownership/Entitlement]]
+:[[Appendix 7 What Do We Mean by "Real"]]
+:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
+:[[Appendix 8 Deeming Provisions]]
+:[[Appendix 9 Purpose in Tax Statutes]]
+:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
+:[[Appendix 10 Parliamentarians]]
+:[[Appendix 11 Visiting Forces]]
+:[[Appendix 12 Students and Teachers]]
+:[[Appendix 12A Continental Shelf]]
+:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
+:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
+:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
+:[[Appendix 15 Citizenship-based Taxation]]
+:[[Appendix 16 The Wisdom of Parliament]]
-:[[Appendix 15: The Wisdom of Parliament]]
 </div>
-<big>'''New 2017/18 edition'''</big>
+<big>'''2024/25 edition'''</big>
-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.
+The 2024/25 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online and in paper form.  The online form is the better choice as it is updated during the year.
-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]
+To access TFD online, you will need an online licence. To obtain this, go to
+[https://www.khpplc.co.uk/ the publishers website] or email [mailto:aw.khpplc@khpplc.co.uk?Subject=TFD%20online [email protected]] Licences for previous editions are not valid for the current edition.
-Licences for the old edition are no longer valid.
+If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:[email protected].uk?Subject=TFD%20online contact James Kessler]
 <big>'''How to login'''</big>
-Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+Most of this site requires you [[Special:Userlogin|to login]].  You may purchase a single or multiple user licence:  To obtain these [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
-:•  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 [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:
-:•  Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy and Reforms]]; chap 2 [[Tax Avoidance: Public Debate]]; chap 10A [[Temporary Non-residence: Pre-2013 Departures]].
+Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
 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 need to register with the password for the current edition. Registration for an earlier edition is not valid.
+You need to register for the current edition. Registration for an earlier edition is no longer valid.
-<big>'''How to comment'''</big>
+<big>'''Comments please'''</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/oliver-marre/ Oliver Marre].
+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 [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon].
 <big>'''If you want further advice'''</big>
-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]].
+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 KC or other members of his chambers to advise.  See [[How to instruct James Kessler KC]].
 <big>'''Archive editions'''</big>
-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.
+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.
 <big>'''Contact '''</big>
@@ Line 294: / Line 410: @@
 If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
-To contact James Kessler QC [mailto:kessler@kessler.co.uk?Subject=TFD%20online click here]
+To contact James Kessler KC [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online click here]
-To contact Oliver Marre, who reviews online contributions, [mailto:OliverMarre@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
+To contact Rebecca Sheldon, who reviews online contributions, [mailto:RebeccaSheldon@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].
@@ Line 302: / Line 418: @@
 <big>'''Technical notes'''</big>
-TFD online is in technical terms a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
+TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
+<big>'''TFD Resource Archive'''</big>
-Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
+To access the TFD reference material, click here: [[TFD Resource Archive]]