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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:39 [[Profit Fragmentation]] | :39 [[Profit Fragmentation]] | ||
+ | |||
+ | :NEW [[Transfer of Income Streams]] | ||
:40 [[Life Policies and Contracts]] | :40 [[Life Policies and Contracts]] | ||
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:48 [[Partnerships]] | :48 [[Partnerships]] | ||
− | :49 [[Non- | + | :49 [[Non-Resident Income Tax Relief]] |
:50 [[Collection of Tax from UK Representatives]] | :50 [[Collection of Tax from UK Representatives]] | ||
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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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: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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:79 [[IHT Deduction for Debts]] | :79 [[IHT Deduction for Debts]] | ||
+ | |||
+ | :NEW [[IHT Close-Company Code]] | ||
:80 [[IHT Double Taxation Treaties: Introduction]] | :80 [[IHT Double Taxation Treaties: Introduction]] | ||
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: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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:105 [[Reporting Beneficial Owners]] | :105 [[Reporting Beneficial Owners]] | ||
− | :106 [[Disclosure of Offshore Trusts]] | + | :106 [[Disclosure of Offshore Trusts]] |
:107 [[Requirement to Correct]] | :107 [[Requirement to Correct]] | ||
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<big>'''Appendices'''</big> | <big>'''Appendices'''</big> | ||
− | :[[Appendix 1: Common Expressions]] | + | :[[Appendix 1: Words of Dispute]] |
+ | |||
+ | :[[Appendix 2: Common Legal Expressions]] | ||
+ | |||
+ | :[[Appendix 3: Family Terminology]] | ||
+ | |||
+ | :[[Appendix 4: Consideration, Arm's Length/Full Value]] | ||
− | :[[ | + | :[[App New: Commercial/View to Profit]] |
− | :[[Appendix | + | :[[Appendix 5: Associated Operations: IHT]] |
− | :[[Appendix | + | :[[Appendix 6: Deeming Provisions]] |
− | :[[ | + | :[[App New: Territorial Limits]] |
− | :[[Appendix | + | :[[Appendix 7: What Do We Mean by "Real"]] |
− | :[[Appendix | + | :[[Appendix 8: Parliamentarians]] |
− | :[[Appendix | + | :[[Appendix 9: Visiting Forces]] |
− | :[[Appendix | + | :[[Appendix 10: How to Improve Residence and Domicile Taxation]] |
− | :[[Appendix | + | :[[Appendix 11: Reform of Offshore Anti-avoidance Rules]] |
− | :[[Appendix | + | :[[Appendix 12: UK Arrival or Departure: Tax Checklist]] |
− | :[[Appendix | + | :[[Appendix 13: The Wisdom of Parliament]] |
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− | <big>'''New | + | <big>'''New 2020/21 edition out soon'''</big> |
− | The | + | The 2020/21 online edition of ''Taxation of Non-residents and Foreign Domiciliaries'' will be published on 1 May 2020. This online edition will initially be based on the Finance Bill and updated in due course if the FB is amended. |
− | The | + | The paper version of the book will be published as soon as possible after our printers re-open for business. |
− | 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 after 1 May, 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] or email [email protected] |
− | Licences for the | + | Licences for the 2019/20 edition will not be valid from 1 May 2020. |
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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. | ||
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<big>'''Archive editions'''</big> | <big>'''Archive editions'''</big> | ||
− | There are [[archive editions]] for years since 2003/04. These will | + | 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. |
<big>'''Contact '''</big> | <big>'''Contact '''</big> |
Revision as of 14:40, 27 March 2020
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 2020/21 edition out soon
The 2020/21 online edition of Taxation of Non-residents and Foreign Domiciliaries will be published on 1 May 2020. This online edition will initially be based on the Finance Bill and updated in due course if the FB is amended.
The paper version of the book will be published as soon as possible after our printers re-open for business.
To maintain unbroken access to TFD online after 1 May, you will need to order an online licence. To obtain this, go to the publishers website or email [email protected]
Licences for the 2019/20 edition will not be valid from 1 May 2020.
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 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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