Difference between revisions of "Main Page"
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# Taxation of UK residents on foreign income and assets | # Taxation of UK residents on foreign income and assets | ||
− | It is the online version of [ | + | 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]. |
<div style="float: left; width: 33%"> | <div style="float: left; width: 33%"> | ||
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[[Update]] | [[Update]] | ||
− | + | [[Introduction]] | |
:1 [[Foreign Domicile: Tax Policy]] | :1 [[Foreign Domicile: Tax Policy]] | ||
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:10 [[Temporary Non-residence]] | :10 [[Temporary Non-residence]] | ||
+ | |||
+ | :11 [[Source/Relevant Foreign Income]] [tba] | ||
:11 [[The Remittance Basis]] | :11 [[The Remittance Basis]] | ||
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:48 [[Non-Residents Income Tax Relief]] | :48 [[Non-Residents Income Tax Relief]] | ||
+ | |||
+ | :48 [[Claims]] | ||
:49 [[Collection of Tax from UK Representatives]] | :49 [[Collection of Tax from UK Representatives]] | ||
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:52 [[Loans from Non-Resident Companies]] | :52 [[Loans from Non-Resident Companies]] | ||
+ | |||
+ | :52A [[Transactions in Securities]] | ||
:53 [[Rates of Tax]] | :53 [[Rates of Tax]] | ||
− | :54 [[Personal Allowances | + | :54 [[Personal Allowances]] |
:55 [[National Insurance Contributions]] | :55 [[National Insurance Contributions]] | ||
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:81 [[Foreign IHT Credit Relief]] | :81 [[Foreign IHT Credit Relief]] | ||
− | :82 [[ | + | :82 [[Non-dom/Non-resident Spouse]] |
:83 [[Private Residence Relief]] | :83 [[Private Residence Relief]] | ||
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:99 [[Permanent Establishment and Branch/Agency]] | :99 [[Permanent Establishment and Branch/Agency]] | ||
− | :100 [[ | + | :100 [[Reporting and Compliance]] |
− | :101 [[ | + | :101 [[Reporting and compliance: IHT]] |
+ | |||
+ | :NEW [[Reporting Beneficial Owners]] | ||
:102 [[Disclosure of Offshore Trusts]] | :102 [[Disclosure of Offshore Trusts]] | ||
+ | |||
+ | :NEW [[Requirement to Correct]] | ||
:103 [[Criminal Law and Professional Conduct]] | :103 [[Criminal Law and Professional Conduct]] | ||
+ | <big>'''Appendices'''</big> | ||
− | :[[Appendix 1: Common Expressions]] | + | :[[Appendix 1: Common Expressions]] Part 1 |
+ | |||
+ | :[[Appendix 1: Family Terminology]] Part 2 | ||
:[[Appendix 2: Consideration, Arm's Length/Full Value]] | :[[Appendix 2: Consideration, Arm's Length/Full Value]] | ||
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:[[Appendix 12: The Wisdom of Parliament]] | :[[Appendix 12: The Wisdom of Parliament]] | ||
+ | |||
</div> | </div> | ||
− | <big>'''New | + | <big>'''New 2019/20 edition out soon'''</big> |
− | The new | + | The new 2019/20 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' will be published in book form on 15 March 2019. |
− | + | The online edition will be published on 1 April. | |
− | To order | + | To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to |
+ | [https://www.khpplc.co.uk/ the publishers website] | ||
− | + | Licences for the current edition will not be valid from 1 April 2019. | |
− | |||
<big>'''How to login'''</big> | <big>'''How to login'''</big> | ||
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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]]. 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 [mailto:[email protected]?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website]. | |
− | + | 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]. | |
− | + | 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 [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text. | 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>'''Comments please'''</big> | <big>'''Comments please'''</big> | ||
− | Users can also [[contribute to the text]] and if you can add anything | + | 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/barrister/ross-birkbeck/ Ross Birkbeck]. |
<big>'''If you want further advice'''</big> | <big>'''If you want further advice'''</big> | ||
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To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here] | To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here] | ||
− | To contact | + | To contact Ross Birkbeck, who reviews online contributions, [mailto:rossbirkbeck@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]. | 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]. |
Revision as of 10:06, 17 March 2019
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
It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
Contents
- 3 Domicile
- 11 Source/Relevant Foreign Income [tba]
- 14 Mixed Funds
- 28 PAYE
- 45 Unit Trusts
- 47 Partnerships
- 48 Claims
- 53 Rates of Tax
- 61 Sub-Funds
- 78 IHT DTA: USA
- 86 ATED Taxes
Appendices
New 2019/20 edition out soon
The new 2019/20 edition of Taxation of Non-residents and Foreign Domiciliaries will be published in book form on 15 March 2019.
The online edition will be published on 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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