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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
 
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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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 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%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
 +
 
 +
:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:1  [[Foreign Domicile: Tax Policy]]
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:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
  
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:3  [[Domicile]]  
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:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:4  [[Deemed Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:5   [[Residence of Individuals]]
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:4   [[Domicile]]  
  
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:6   [[Residence of Trustees]]
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:5   [[Deemed Domicile]]
  
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:7   [[Treaty-Residence]]
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:6   [[Residence of Individuals]]
  
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:8   [[Exit Taxes]]
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:7   [[Residence of Trustees]]
  
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:9  [[Split Years: Arrival and Departure]]
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:8  [[Residence of Companies]]
  
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:10  [[Temporary Non-residence]]
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:9  [[Treaty-Residence]]
  
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:11 A [[Income Categorisation]]  
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:10  [[Split Years]]
  
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:11 B [[Source/Relevant Foreign Income]]  
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:11 [[Temporary Non-residence]]
  
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:12  [[The Remittance Basis]]
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:12  [[Exit Taxes]]
  
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:13  [[The Meaning of Remittance]]
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:13  [[UK Arrival or Departure: Tax Checklist]]
  
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:14  [[Remittance Reliefs]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:15 [[Mixed Funds]]
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:14 [[Income and its Categorisation]]  
  
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:16 [[Trading Income]]
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:15 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:17 [[Trading in Land]]
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:16 [[Source/RFI/Territorial Principles]]  
  
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:18 [[Performers]]
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:17 [[The Remittance Basis]]
  
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:19 [[Property Income]]
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:18 [[The Meaning of Remittance]]
  
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:20 [[Deduction of interest from Property Income]]
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:19 [[Remittance Reliefs]]
  
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:21 [[Interest Income]]
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:20 [[Mixed Funds]]
  
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:22  [[Exempt Interest of Non-Residents]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:23 [[Dividend Income]]
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:21 [[Trading Income]]
  
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:24 A [[Annual Payments]]
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:22 [[Trading in Land]]
  
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:24 B [[Intellectual Property Income]]
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:23  [[Performers]]
  
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:25 [[Misc Sweep-Up Income]]
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:24 [[Property Income]]
  
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:26 [[Employment Income]]
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:25 [[Deduction of interest from Property Income]]
  
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:27 [[Travel Expenses: Employment Income]]
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:26 [[Interest Income]]
  
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:28 [[PAYE]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:29 [[Employment Income: DT Relief]]
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:28 [[Accrued Income Profits]]
  
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:30 [[Pension and Annuity Income]]
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:29 [[Deeply Discounted Securities]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:30 [[Dividend Income]]
  
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:32 [[IIP Trusts: Income Tax]]
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:31 [[Annual Payments]]
  
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:33 [[Settlor-interested Trust Code]]
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:32 [[Intellectual Property Income]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:33 [[Misc Sweep-Up Income]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:34 [[Employment Income]]
  
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:36 [[Transfer of Assets Abroad: Benefits]]
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:35 [[Travel Expenses: Employment Income]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:36 [[PAYE]]
  
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:38  [[Transfer of Assets Abroad: Motive Defence]]
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:36A [[Disguised Remuneration]]
  
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:39  [[Profit Fragmentation]]
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:36B [[Employer-Financed Retirement Benefits Scheme]]
  
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:40 [[Transfer of Income Streams]]
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:37 [[Employment Income: DT Relief]]
  
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:41 [[Life Policies and Contracts]]
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:38 [[Pension and Annuity Income]]
  
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:42 [[Offshore Funds: Definitions]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:43 [[Offshore Income Gains]]
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:40 [[Loans from Companies]]
  
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:44  [[Income from Offshore Funds]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:45 [[Accrued Income Profits]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:46 [[Deeply Discounted Securities]]
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:42 [[IIP Trusts: Income Tax]]
  
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:47 [[Unit Trusts]]
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:43 [[Rates of Income Tax/CGT]]
  
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:48 [[Intermediated Securities]]
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:44 [[Personal Allowances]]
  
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:49 [[Partnerships]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:50 [[Non-Resident Income Tax Relief]]
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:46 [[National Insurance Contributions]]
  
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:51  [[Collection of Tax from UK Representatives]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:52 [[Investment Manager Exemptions]]
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:47 [[Settlor-interested Trust Code]]
  
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:53 [[Investment Management Fees & Carried Interest]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:54 [[Loans from Non-Resident Companies]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:55 [[Transactions in Securities]]
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:50  [[Transfer of Assets Abroad: Benefits]]
  
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:56 [[Rates of Income Tax/CGT]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:57 [[Personal Allowances]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:58 [[National Insurance Contributions]]
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:53 [[Profit Fragmentation]]
  
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:59 [[Chargeable Gains]]
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:54 [[Transfer of Income Streams]]
  
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:60 [[UK Property Held by Non-Residents]]
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:55 [[Transactions in Securities]]
  
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:61  [[Residential Property: CGT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:56 [[Chargeable Gains]]
  
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:63 [[Capital Payments from Non-Resident Trusts: s.87]]
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:57 [[UK Property Held by Non-Residents]]
  
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:64  [[Borrowing by Non-Resident Trust: Sch 4B]]
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:58 [[Reorganisations]]
  
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:65 [[Protected Trusts]]
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:59 [[Residential Property: CGT]]
  
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:66 [[Sub-Funds]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:67 [[Gains of Non-Resident Companies]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:68 [[Capital Losses]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:69 [[Foreign Currency Issues]]
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:63 [[Sub-Funds]]
  
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:70 [[Unremittable Assets]]
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:64 [[Gains of Non-Resident Companies]]
  
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:71 [[Double Taxation Arrangements: Introduction]]
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:65 [[Capital Losses]]
  
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:72  [[DTA Anti-abuse Rules]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:73 [[Limitation on Benefits]]
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:66  [[Funds: Terms & Concepts]]
  
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:74 [[Foreign Tax Credit Relief]]
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:67 [[Offshore Income Gains]]
  
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:75 [[EU Law and UK Taxation]]
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:68 [[Income from Offshore Funds]]
  
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:76 [[Excluded Property: Definition]]
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:69 [[Unit Trusts]]
  
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:77 [[Excluded Property Exemptions]]
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:70 [[Life Policies and Contracts]]
  
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:78 [[Wills and IOVs]]
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:71 [[Intermediated Securities]]
  
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:79 [[Reservation of Benefit]]
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:72 [[Investment Manager Exemptions]]
  
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:80 [[Inter-Trust Transfers: IHT]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:81  [[IHT Deduction for Debts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:82 [[IHT Close-Company Code]]
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:74 [[IHT Terms and Concepts]]
  
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:83 [[IHT Double Taxation Treaties: Introduction]]
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:75 [[Excluded Property: Definition]]
  
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:84 [[IHT DTAs: India, Pakistan, Italy, France]]
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:76 [[Excluded Property Exemptions]]
  
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:85 [[IHT DTA: Netherlands]]
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:77 [[Wills and IOVs]]
  
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:86 [[IHT DTA: South Africa]]
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:78  [[Reservation of Benefit]]
  
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:87 [[IHT DTA: Switzerland]]
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:79  [[Inter-Trust Transfers: IHT]]
  
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:88 [[IHT DTA: USA]]
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:80 [[IHT Deduction for Debts]]
  
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:89 [[Foreign IHT Credit Relief]]
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:81 [[IHT Close-Company Code]]
  
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:90 [[IHT Residential Property Code]]
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:82 [[IHT Residential Property Code]]
  
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:91 [[Family Home and Chattels: Benefit in Kind Charges]]
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:83 [[Pre-Owned Assets]]
  
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:92 [[Pre-Owned Assets]]
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:84 [[Pension IHT]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
 +
 
 +
: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]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
 +
 
 +
:92  [[Protected Trusts]]
  
 
:93  [[Non-Dom/Non-Resident Spouse]]
 
:93  [[Non-Dom/Non-Resident Spouse]]
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:94  [[Joint Accounts]]
 
:94  [[Joint Accounts]]
  
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:95  [[ATED Taxes]]
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:95  [[Foreign Currency Issues]]
  
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:96 [[Estates of Deceased Persons: CGT]]
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:96 [[Cryptoassets]]
  
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:97  [[Estates of Deceased Persons: Income Tax]]
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:97  [[Unremittable Assets]]
  
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:98  [[Who is the Settlor?]]
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:98  [[ATED and SDLT]]
  
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:99  [[Trusts with Two or More Settlors]]
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:99  [[Who is the Settlor?]]
  
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:100 [[Situs of Assets for IHT]]
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:100 [[Multiple Settlors]]
  
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:101 [[Situs of Assets for CGT]]
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:101 [[Statutory Tax Indemnities]]
  
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:102 [[Foreign Entities]]
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:102 [[Situs of Assets for IHT]]
  
−
:103 [[Hybrid Entities]]
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:103 [[Situs of Assets for CGT]]
  
 
:104 [[Control Connected Close and Related Expressions]]
 
:104 [[Control Connected Close and Related Expressions]]
  
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:105 [[Permanent Establishment and Branch/Agency]]
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:105 [[Participation & % Investment Tests]]
  
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:106 [[Reporting and Compliance]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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:107 [[Claims]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:108 [[Reporting and compliance: IHT]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
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:109 [[Reporting Beneficial Owners]]
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:108 [[DTA Anti-abuse Rules]]
  
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:110 [[Reporting Offshore Trusts]]  
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:109 [[Third Party Relief/Savings Clause]]
  
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:111 [[Requirement to Correct]]
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:110 [[Limitation on Benefits]]
  
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:112 [[Money Laundering]]
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:111 [[Credit for Foreign Tax]]
  
 +
:112 [[Non-discrimination]]
  
 +
:113 [[Mutual Agreement Procedure]]
  
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<big>'''Appendices'''</big>
+
:'''''<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 1 Words of Dispute]]
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:[[Appendix 3 Family Terminology]]  
 
:[[Appendix 3 Family Terminology]]  
 +
 +
:[[Appendix 3A Share/Security Terminology]]
  
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
  
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:[[Appendix 5A  Commercial/View to Profit]]
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:[[Appendix 5 Commercial/View to Profit]]
 +
 
 +
:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
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:[[Appendix 5B Receive/Entitled/Arise/Accrue]]
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:[[Appendix 7 What Do We Mean by "Real"]]
  
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:[[Appendix 6 Associated Operations: IHT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
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:[[Appendix 7 Deeming Provisions]]
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:[[Appendix 8 Deeming Provisions]]
  
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:[[Appendix 8 The Territorial Principle]]
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:[[Appendix 9 Purpose in Tax Statutes]]
  
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:[[Appendix 9 What Do We Mean by "Real"]]
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:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
 
:[[Appendix 10 Parliamentarians]]
 
:[[Appendix 10 Parliamentarians]]
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:[[Appendix 11 Visiting Forces]]
 
:[[Appendix 11 Visiting Forces]]
  
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:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
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:[[Appendix 12 Students and Teachers]]
  
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:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
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:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
  
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:[[Appendix 14 UK Arrival or Departure: Tax Checklist]]
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:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
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:[[Appendix 15 The Wisdom of Parliament]]
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:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
 +
 
 +
:[[Appendix 15 Citizenship-based Taxation]]
 +
 
 +
:[[Appendix 16 The Wisdom of Parliament]]
  
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:New [[Non-discrimination]]
 
  
 
</div>
 
</div>
  
  
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<big>'''2020/21 edition'''</big>
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<big>'''2024/25 edition'''</big>
  
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This site contains the text of the '''2020/21 online edition''' of ''Taxation of Non-residents and Foreign Domiciliaries'' with some post-publication [[Update | updates]].
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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.
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The paper version of the book is also now out.
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To access TFD online, you will need an online licence. To obtain this, go to  
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Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
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:Chapter 1 [[Foreign Domicile: Tax Policy]]  
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:Chapter 2 [[Tax Avoidance]].
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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>'''Archive editions'''</big>
 
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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.  
  
 
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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.
  
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Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
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<big>'''TFD Resource Archive'''</big>  
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To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 10:56, 29 October 2024

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
  4. 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
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 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
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.

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Chapter A1 FIG Relief/Abolition of Domicile
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Archive editions

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Technical notes

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