Difference between revisions of "Main Page"
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:10 [[Temporary Non-residence]] | :10 [[Temporary Non-residence]] | ||
− | :11 [[Source/Relevant Foreign Income] | + | :11 [[Source/Relevant Foreign Income]] |
:12 [[The Remittance Basis]] | :12 [[The Remittance Basis]] | ||
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:46 [[Unit Trusts]] | :46 [[Unit Trusts]] | ||
− | : | + | :47 [[Intermediated Securities]] |
− | : | + | :48 [[Partnerships]] |
:49 [[Non-Residents Income Tax Relief]] | :49 [[Non-Residents Income Tax Relief]] | ||
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:54 [[Transactions in Securities]] | :54 [[Transactions in Securities]] | ||
− | :55 [[Rates of Tax]] | + | :55 [[Rates of Income Tax/CGT]] |
:56 [[Personal Allowances]] | :56 [[Personal Allowances]] | ||
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:59 [[UK Property Held by Non-Residents]] | :59 [[UK Property Held by Non-Residents]] | ||
− | : [[ | + | :60 [[Private Residence Relief]] |
:61 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]] | :61 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]] | ||
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:62 [[Capital Payments from Non-Resident Trusts: s.87]] | :62 [[Capital Payments from Non-Resident Trusts: s.87]] | ||
− | :63 [[Borrowing by Non- | + | :63 [[Borrowing by Non-Resident Trust: Sch 4B]] |
− | :64 [[Protected | + | :64 [[Protected Trusts]] |
:65 [[Sub-Funds]] | :65 [[Sub-Funds]] | ||
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:85 [[Foreign IHT Credit Relief]] | :85 [[Foreign IHT Credit Relief]] | ||
− | :86 [[Non- | + | :86 [[Non-Dom/Non-Resident Spouse]] |
:87 [[Family Home and Chattels: Benefit in Kind Charges]] | :87 [[Family Home and Chattels: Benefit in Kind Charges]] | ||
− | :88 [[ | + | :88 [[IHT Residential Property Code]] |
:89 [[Pre-Owned Assets]] | :89 [[Pre-Owned Assets]] | ||
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:102 [[Reporting and Compliance]] | :102 [[Reporting and Compliance]] | ||
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− | : | + | :104 [[Reporting and compliance: IHT]] |
− | : | + | :105 [[Reporting Beneficial Owners]] |
− | : | + | :106 [[Disclosure of Offshore Trusts]] |
− | : | + | :107 [[Requirement to Correct]] |
− | : | + | :108 [[Criminal Law and Professional Conduct]] |
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<big>'''Appendices'''</big> | <big>'''Appendices'''</big> | ||
− | :[[Appendix | + | :[[Appendix 1A: Words of Dispute]] |
− | :[[Appendix 1: | + | :[[Appendix 1: Common Legal Expressions]] |
− | :[[Appendix 2: | + | :[[Appendix 2: Family Terminology]] |
− | :[[Appendix 3: | + | :[[Appendix 3: Consideration, Arm's Length/Full Value]] |
− | :[[Appendix 4: | + | :[[Appendix 4: Associated Operations: IHT]] |
− | :[[Appendix 5: | + | :[[Appendix 5: Deeming Provisions]] |
− | :[[Appendix 6: | + | :[[Appendix 6: What Do We Mean by "Real"]] |
− | :[[Appendix 7: | + | :[[Appendix 7: Parliamentarians]] |
− | :[[Appendix 8: | + | :[[Appendix 8: Visiting Forces]] |
− | :[[Appendix 9: | + | :[[Appendix 9: How to Improve Residence and Domicile Taxation]] |
− | :[[Appendix 10: UK Arrival or Departure: Tax Checklist]] | + | :[[Appendix 10: Reform of Offshore Anti-avoidance Rules]] |
+ | |||
+ | :[[Appendix 11: UK Arrival or Departure: Tax Checklist]] | ||
:[[Appendix 12: The Wisdom of Parliament]] | :[[Appendix 12: The Wisdom of Parliament]] | ||
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<big>'''New 2019/20 edition now out'''</big> | <big>'''New 2019/20 edition now out'''</big> | ||
− | The | + | The 2019/20 printed edition of ''Taxation of Non-residents and Foreign Domiciliaries'' is now out. The online edition contains the text of the that edition with some subsequent [[Update | updates]]. |
− | + | ||
− | The online edition | + | |
To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to | 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] | [https://www.khpplc.co.uk/ the publishers website] | ||
− | Licences for the | + | Licences for the old (2018/19) edition are no longer valid. |
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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]. | 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: | + | 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. |
Revision as of 12:24, 24 May 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
- 15 Mixed Funds
- 18 Performers
- 28 PAYE
- 46 Unit Trusts
- 48 Partnerships
- 65 Sub-Funds
- 84 IHT DTA: USA
- 91 ATED Taxes
- 103 Claims
Appendices
New 2019/20 edition now out
The 2019/20 printed edition of Taxation of Non-residents and Foreign Domiciliaries is now out. The online edition contains the text of the that edition with some subsequent updates.
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 old (2018/19) edition are no longer valid.
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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