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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
- Non-dom Policy & Avoidance
- Domicile & Residence
- 4 Domicile
- 10 Split Years
- 12 Exit Taxes
- Income Tax: Principles & Remittance Basis
- 20 Mixed Funds
- Income by Category
- 23 Performers
- 36 PAYE
- IT: General
- IT Avoidance Codes
- Capital Gains Tax
- 63 Sub-Funds
- Funds
- 69 Unit Trusts
- Inheritance Tax
- 84 Pension IHT
- Entities
- 85 Partnerships
- 86B Partnerships CGT
- Topics Affecting More Than One Tax
- 96 Cryptoassets
- Double Taxation Agreements IT/CGT
- Double Taxation Agreements: IHT
- 119 IHT DTA: USA
- Administration
- 123 Claims
- 126 Penalties
- Appendices
- Words & Concepts
- Construction of Statutes
- Special Taxpayers
- Tax Reform
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 Registration for an earlier edition is no longer valid.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
