Difference between revisions of "Main Page"
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[[Introduction]] | [[Introduction]] | ||
| − | :<u><span style="color:#800000">''Non-dom Policy & Avoidance:''</span | + | :<u><span style="color:#800000">''Non-dom Policy & Avoidance</u>:''</span> |
:1 [[Foreign Domicile: Tax Policy]] | :1 [[Foreign Domicile: Tax Policy]] | ||
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:3 [[Targeted Anti-Avoidance Rules (TAARs)]] | :3 [[Targeted Anti-Avoidance Rules (TAARs)]] | ||
| − | :<span style="color:#800000">''Domicile & Residence:''</span> | + | :<u><span style="color:#800000">''Domicile & Residence:</u>''</span> |
:4 [[Domicile]] | :4 [[Domicile]] | ||
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:13 [[UK Arrival or Departure: Tax Checklist]] | :13 [[UK Arrival or Departure: Tax Checklist]] | ||
| − | :<span style="color:#800000">''Income Tax: Principles & Remittance Basis:''</span> | + | :<u><span style="color:#800000">''Income Tax: Principles & Remittance Basis:</u>''</span> |
:14 [[Income Categorisation]] | :14 [[Income Categorisation]] | ||
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:20 [[Mixed Funds]] | :20 [[Mixed Funds]] | ||
| − | :<span style="color:#800000">''Income by Category:''</span> | + | :<u><span style="color:#800000">''Income by Category:</u>''</span> |
:21 [[Trading Income]] | :21 [[Trading Income]] | ||
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:40 [[Benefit in Kind: Loans from Non-Resident Companies]] | :40 [[Benefit in Kind: Loans from Non-Resident Companies]] | ||
| − | :<span style="color:#800000">''IT: General:''</span> | + | :<u><span style="color:#800000">''IT: General:''</u></span> |
:41 [[Discretionary Trusts: Income Tax]] | :41 [[Discretionary Trusts: Income Tax]] | ||
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:46 [[National Insurance Contributions]] | :46 [[National Insurance Contributions]] | ||
| − | :<span style="color:#800000">''IT Avoidance Codes:''</span> | + | :<u><span style="color:#800000">''IT Avoidance Codes:</u>''</span> |
:47 [[Settlor-interested Trust Code]] | :47 [[Settlor-interested Trust Code]] | ||
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:55 [[Transactions in Securities]] | :55 [[Transactions in Securities]] | ||
| − | :<span style="color:#800000">''Capital Gains Tax:''</span> | + | :<u><span style="color:#800000">''Capital Gains Tax:</u>''</span> |
:56 [[Chargeable Gains]] | :56 [[Chargeable Gains]] | ||
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:65 [[Capital Losses]] | :65 [[Capital Losses]] | ||
| − | :<span style="color:#800000">''Funds:''</span> | + | :<u><span style="color:#800000">''Funds:</u>''</span> |
:66 [[Offshore Income Gains]] | :66 [[Offshore Income Gains]] | ||
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:72 [[Investment Management Fees & Carried Interest]] | :72 [[Investment Management Fees & Carried Interest]] | ||
| − | :<span style="color:#800000">''Inheritance Tax:''</span> | + | :<u><span style="color:#800000">''Inheritance Tax:</u>''</span> |
:73 [[IHT Terms and Concepts]] | :73 [[IHT Terms and Concepts]] | ||
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:83 [[Pension Schemes and IHT]] | :83 [[Pension Schemes and IHT]] | ||
| − | :<span style="color:#800000">''Entities:''</span> | + | :<u><span style="color:#800000">''Entities:</u>''</span> |
:84 [[Partnerships]] | :84 [[Partnerships]] | ||
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:90 [[Hybrid Entities]] | :90 [[Hybrid Entities]] | ||
| − | :<span style="color:#800000">''Topics Affecting More Than One Tax:''</span> | + | :<u><span style="color:#800000">''Topics Affecting More Than One Tax:</u>''</span> |
:91 [[Protected Trusts]] | :91 [[Protected Trusts]] | ||
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:105 [[Permanent Establishment and Branch/Agency]] | :105 [[Permanent Establishment and Branch/Agency]] | ||
| − | :<span style="color:#800000">''Double Taxation Agreements IT/CGT:''</span> | + | :<u><span style="color:#800000">''Double Taxation Agreements IT/CGT:</u>''</span> |
:106 [[Double Taxation Arrangements: Introduction]] | :106 [[Double Taxation Arrangements: Introduction]] | ||
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:110 [[Non-discrimination]] | :110 [[Non-discrimination]] | ||
| − | :<span style="color:#800000">''Double Taxation Agreements: IHT:''</span> | + | :<u><span style="color:#800000">''Double Taxation Agreements: IHT:</u>''</span> |
:111 [[IHT Double Taxation Treaties: Introduction]] | :111 [[IHT Double Taxation Treaties: Introduction]] | ||
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:117 [[Credit for Foreign IHT]] | :117 [[Credit for Foreign IHT]] | ||
| − | :<span style="color:#800000">''Administration:''</span> | + | :<u><span style="color:#800000">''Administration:</u>''</span> |
:118 [[Reporting and Compliance]] | :118 [[Reporting and Compliance]] | ||
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<big>'''Appendices'''</big> | <big>'''Appendices'''</big> | ||
| − | :<span style="color:#800000">''Words & Concepts:''</span> | + | :<u><span style="color:#800000">''Words & Concepts:</u>''</span> |
:[[Appendix 1 Words of Dispute]] | :[[Appendix 1 Words of Dispute]] | ||
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:[[Appendix 8 What Do We Mean by "Real"]] | :[[Appendix 8 What Do We Mean by "Real"]] | ||
| − | :<span style="color:#800000">''Construction of Statutes:''</span> | + | :<u><span style="color:#800000">''Construction of Statutes:</u>''</span> |
:[[Appendix 9 Deeming Provisions]] | :[[Appendix 9 Deeming Provisions]] | ||
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:[[Appendix 10 Purpose of Statute]] | :[[Appendix 10 Purpose of Statute]] | ||
| − | :<span style="color:#800000">''Special Taxpayers:''</span> | + | :<u><span style="color:#800000">''Special Taxpayers:</u>''</span> |
:[[Appendix 11 Parliamentarians]] | :[[Appendix 11 Parliamentarians]] | ||
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:[[Appendix 13 Students and Teachers]] | :[[Appendix 13 Students and Teachers]] | ||
| − | :<span style="color:#800000">''Tax Reform:''</span> | + | :<u><span style="color:#800000">''Tax Reform:</u>''</span> |
:[[Appendix 14 How to Improve Residence and Domicile Taxation]] | :[[Appendix 14 How to Improve Residence and Domicile Taxation]] | ||
Revision as of 14:43, 5 April 2023
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</u>:
- <u>Domicile & Residence:</u>
- 4 Domicile
- 10 Split Years
- 12 Exit Taxes
- <u>Income Tax: Principles & Remittance Basis:</u>
- 20 Mixed Funds
- <u>Income by Category:</u>
- 23 Performers
- 36 PAYE
- <u>IT: General:</u>
- <u>IT Avoidance Codes:</u>
- <u>Capital Gains Tax:</u>
- 63 Sub-Funds
- <u>Funds:</u>
- 68 Unit Trusts
- <u>Inheritance Tax:</u>
- <u>Entities:</u>
- 84 Partnerships
- <u>Topics Affecting More Than One Tax:</u>
- 95 Cryptoassets
- <u>Double Taxation Agreements IT/CGT:</u>
- <u>Double Taxation Agreements: IHT:</u>
- 116 IHT DTA: USA
- <u>Administration:</u>
- 120 Claims
- 123 Penalties
Appendices
- <u>Words & Concepts:</u>
- <u>Construction of Statutes:</u>
- <u>Special Taxpayers:</u>
- <u>Tax Reform:</u>
</div>
2023/24 edition
The 2023/24 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online from 6th April, and will be published in paper form at the end of May.
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 1 Foreign Domicile: 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
