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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

It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.

Contents

Update

Introduction

1 Foreign Domicile: Tax Policy

2 Tax Avoidance

3 Domicile

4 Deemed Domicile

5 Residence of Individuals

6 Residence of Trustees

7 Treaty-Residence

8 Exit Taxes

9 Split Years: Arrival and Departure

10 Temporary Non-residence

11 Source/Relevant Foreign Income [tba]

12 The Remittance Basis

13 The Meaning of Remittance

14 Remittance Reliefs

15 Mixed Funds

16 Trading Income

17 Trading in Land

18 Performers

19 Property Income

20 Deduction of interest from Property Income

21 Interest Income

22 Exempt Interest of Non-Residents

23 Dividend Income

24 Royalty Income

25 Misc Sweep-Up Income

26 Employment Income

27 Travel Expenses: Employment Income

28 PAYE

29 Employment Income: DT Relief

30 Pension and Annuity Income

31 Discretionary Trusts: Income Tax

32 IIP Trusts: Income Tax

33 Settlor-interested Trust Code

34 Transfer of Assets Abroad: Introduction

35 Transfer of Assets Abroad: Transferors

36 Transfer of Assets Abroad: Benefits

37 Transfer of Assets Abroad: Relief from Overlapping Charges

38 Transfer of Assets Abroad: Motive Defence

39 Profit Fragmentation

40 Life Policies and Contracts

41 Offshore Funds: Definition

42 Offshore Income Gains

43 Income from Offshore Funds

44 Accrued Income Profits

45 Deeply Discounted Securities

46 Unit Trusts

47 Intermediated Securities

48 Partnerships

49 Non-Residents Income Tax Relief

50 Collection of Tax from UK Representatives

51 Investment Manager Exemptions

52 Investment Management Fees & Carried Interest

53 Loans from Non-Resident Companies

54 Transactions in Securities

55 Rates of Tax

56 Personal Allowances

57 National Insurance Contributions

58 Chargeable Gains

59 UK Property Held by Non-Residents

60 Private Residence Relief

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

62 Capital Payments from Non-Resident Trusts: s.87

63 Borrowing by Non-resident Trust: Sch 4B

64 Protected Trust Reliefs

65 Sub-Funds

66 Gains of Non-Resident Companies

67 Capital Losses

68 Foreign Currency Issues

69 Unremittable Assets

70 Double Taxation Arrangements: Introduction

71 DTA Anti-abuse Rules

72 Foreign Tax Credit Relief

73 EU Law and UK Taxation

74 Excluded Property: Definition

75 Excluded Property Exemptions

76 Wills and IOVs

77 Reservation of Benefit

78 Inter-Trust Transfers: IHT

79 IHT Deduction for Debts

80 IHT Double Taxation Treaties: Introduction

81 IHT DTAs: India, Pakistan, Italy, France

82 IHT DTA: Netherlands

83 IHT DTA: Switzerland

84 IHT DTA: USA

85 Foreign IHT Credit Relief

86 Marriage to Non-dom or Non-resident

87 Family Home and Chattels: Benefit in Kind Charges

88 Residential property: IHT

89 Pre-Owned Assets

90 Joint Accounts

91 ATED Taxes

92 Estates of Deceased Persons: CGT

93 Estates of Deceased Persons: Income Tax

94 Who is the Settlor?

95 Trusts with Two or More Settlors

96 Situs of Assets for IHT

97 Situs of Assets for CGT

98 Foreign Entities

99 Hybrid Entities

100 Control Connected Close and Related Expressions

101 Permanent Establishment and Branch/Agency

102 Reporting and Compliance

new Claims

103 Reporting and compliance: IHT

104 Reporting Beneficial Owners

105 Disclosure of Offshore Trusts Reporting Offshore Trusts

106 Requirement to Correct

107 Criminal Law and Professional Conduct

Appendices

Appendix 1: Common Expressions

Appendix 1: Family Terminology

Appendix 2: Consideration, Arm's Length/Full Value

Appendix 3: Associated Operations: IHT

Appendix 4: Construction of Deeming Provisions

Appendix 5: What Do We Mean by "Real"?

Appendix 6: Parliamentarians

Appendix 7: Visiting Forces

Appendix 8: How to Improve Residence and Domicile Taxation

Appendix 9: Reform of Offshore Anti-avoidance Rules

Appendix 10: UK Arrival or Departure: Tax Checklist

Appendix 12: The Wisdom of Parliament

Ref

Appendix 11: Welsh Devolution

83 Private Residence Relief

84 Residential Property of Non-Residents: NRCGT

New 2019/20 edition now out

The new 2019/20 edition of Taxation of Non-residents and Foreign Domiciliaries is now out.

The online edition will be published on Monday 1 April.

To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to the publishers website

Licences for the current edition will not be valid from 1 April 2019.

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) To order copies of the book email the publishers or go to the publishers' website.

 You may purchase a single or multiple user licence: To obtain these contact the publishers.

 Without logging in, you can access: chap 1 Foreign Domicile: Tax Policy; chap 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 with the password for the current edition. Registration for an earlier edition is not 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 Ross Birkbeck.

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.

Archive editions

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.

Contact

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

To contact James Kessler QC click here

To contact Ross Birkbeck, 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 in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit the text.

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