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<big>This website provides comprehensive information about:
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<big>This site provides comprehensive information about:
 
# Taxation of foreign domiciliaries
 
# Taxation of foreign domiciliaries
 
# Taxation of non-residents on UK income and assets
 
# Taxation of non-residents on UK income and assets
 
# Taxation of UK residents on foreign 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
  
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It is the online version of the book [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://www.kessler.co.uk James Kessler QC]  
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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]. 
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<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
  
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[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]  
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[[Update]]
  
 
[[Introduction]]
 
[[Introduction]]
  
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:1  [[Foreign Domicile: Tax Policy and Reforms]]
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:1  [[Foreign Domicile: Tax Policy]]
  
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:2  [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
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:2  [[Tax Avoidance]]
  
 
:3  [[Domicile]]  
 
:3  [[Domicile]]  
  
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:3A  [[Deemed Domicile from 2017]]
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:4  [[Deemed Domicile]]
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:4  [[Residence of Individuals]]
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:5  [[Residence of Trustees]]
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:5  [[Residence of Individuals]]
  
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:6  [[Treaty-Residence]]
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:6  [[Residence of Trustees]]
  
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:7  [[Year of Arrival and Departure]]
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:7  [[Treaty-Residence]]
  
 
:8  [[Exit Taxes]]
 
:8  [[Exit Taxes]]
  
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:9   [[Temporary Non-residence: Post-2013 Departures]]
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:9 [[Split Years: Arrival and Departure]]
  
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:9A [[Temporary Non-residence: Pre-2013 Departures]]
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:10 [[Temporary Non-residence]]
  
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:10  [[Remittance Basis]]
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:11 A [[Income Categorisation]]  
  
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:11 [[The Meaning of Remittance]]
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:11 B [[Source/Relevant Foreign Income]]  
  
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:12  [[Remittance Reliefs]]
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:12  [[The Remittance Basis]]
  
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:13  [[Mixed Funds]]
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:13  [[The Meaning of Remittance]]
  
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:14  [[Income Sources and Categories]]
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:14  [[Remittance Reliefs]]
  
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:15  [[Trading Income]]
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:15  [[Mixed Funds]]
  
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:16  [[Property Income]]
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:16  [[Trading Income]]
  
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:17  [[Deduction of interest in computing property income]]
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:17  [[Trading in Land]]
  
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:18  [[Interest Income]]
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:18  [[Performers]]
  
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:19  [[Exempt Interest of Non-Residents]]
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:19  [[Property Income]]
  
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:20  [[Dividend Income]]
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:20  [[Deduction of interest from Property Income]]
  
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:21  [[Royalty Income]]
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:21  [[Interest Income]]
  
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:22  [[Employment Income]]
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:22  [[Exempt Interest of Non-Residents]]
  
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:23  [[PAYE]]
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:23  [[Dividend Income]]
  
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:24  [[Employment Income: DT Relief]]
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:24 A [[Annual Payments]]
  
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:25  [[Pension and Annuity Income]]
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:24 B [[Intellectual Property Income]]
  
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:26 [[Discretionary Trusts: Income Tax]]
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:25 [[Misc Sweep-Up Income]]
  
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:27 [[IIP Trusts: Income Tax]]
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:26 [[Employment Income]]
  
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:28 [[Settlor-interested Trusts]]
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:27 [[Travel Expenses: Employment Income]]
  
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:29 [[Transfer of Assets Abroad: Introduction]]
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:28 [[PAYE]]
  
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:30 [[Transfer of Assets Abroad: Transferors]]
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:29 [[Employment Income: DT Relief]]
  
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:31 [[Transfer of Assets Abroad: Non-transferors]]
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:30 [[Pension and Annuity Income]]
  
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:32 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:31 [[Discretionary Trusts: Income Tax]]
  
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:33 [[Transfer of Assets Abroad: Motive Defence]]
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:32 [[IIP Trusts: Income Tax]]
  
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:34 [[Life Policies and Contracts]]
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:33 [[Settlor-interested Trust Code]]
  
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:35 [[Offshore Funds - Definition]]
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:34 [[Transfer of Assets Abroad: Introduction]]
  
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:36 [[Offshore Income Gains]]
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:35 [[Transfer of Assets Abroad: Transferors]]
  
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:37 [[Income from Offshore Funds]]
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:36 [[Transfer of Assets Abroad: Benefits]]
  
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:38 [[Accrued Income Profits]]
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:39 [[Deeply Discounted Securities]]
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:38 [[Transfer of Assets Abroad: Motive Defence]]
  
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:40 [[Unit Trusts]]
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:39 [[Profit Fragmentation]]
  
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:41 [[Intermediated Securities]]
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:40 [[Transfer of Income Streams]]
  
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:42 [[Partnerships]]
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:41 [[Life Policies and Contracts]]
  
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:43 [[Non-Residents Income Tax Relief]]
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:42 [[Offshore Funds: Definitions]]
  
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:44 [[Collection of Tax from UK Representatives]]
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:43 [[Offshore Income Gains]]
  
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:45 [[Investment Manager Exemptions]]
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:44 [[Income from Offshore Funds]]
  
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:46 [[Loans from Non-Resident Companies]]
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:45 [[Accrued Income Profits]]
  
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:47 [[Rates of Tax]]
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:46 [[Deeply Discounted Securities]]
  
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:48 [[Personal Allowances and Annual Exemptions]]
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:47 [[Unit Trusts]]
  
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:49 [[National Insurance Contributions]]
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:48 [[Intermediated Securities]]
  
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:50  [[Capital Gains of UK Residents]]
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:49 A [[Partnerships]]
  
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:51  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:49 B [[Partnership Income Shares]]
  
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:52 [[Capital Payments from Non-Resident Trusts: s.87]]
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:50 [[Non-Resident Income Tax Relief]]
  
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:53 [[Borrowing by Non-resident Trust: Sch 4B]]
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:51 [[Collection of Tax from UK Representatives]]
  
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:54 [[Gains of Non-Resident Companies]]
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:52 [[Investment Manager Exemptions]]
  
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:55 [[Capital Losses]]
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:53 [[Investment Management Fees & Carried Interest]]
  
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:56 [[Foreign Currency Issues]]
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:54 [[Loans from Non-Resident Companies]]
  
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:57  [[Unremitted Income: Exchange Control]]
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:55 [[Transactions in Securities]]
  
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:58 [[Double Taxation Agreements: Introduction]]
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:56 [[Rates of Income Tax/CGT]]
  
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:59 [[Foreign Tax Credit Relief]]
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:57 [[Personal Allowances]]
  
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:60 [[EU Law and UK Taxation]]
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:58 [[National Insurance Contributions]]
  
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:61 [[Deemed Domicile for IHT]]
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:59 [[Chargeable Gains]]
  
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:62 [[Excluded Property for IHT]]
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:60 [[UK Property Held by Non-Residents]]
  
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:63 [[Reservation of Benefit]]
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:61 [[Residential Property: CGT]]
  
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:64 [[IHT Consequences of Transfers Between Trusts]]
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:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:65 [[IHT Deduction for Debts]]
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:63 [[Capital Payments from Non-Resident Trusts: s.87]]
  
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:66 [[IHT Planning Before and After a Change of Domicile]]
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:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:67 [[IHT on Death: Wills and IOVs]]
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:65 [[Protected Trusts]]
  
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:68 [[Double Inheritance Taxation: Introduction]]
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:66 [[Sub-Funds]]
  
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:69 [[IHT DTTs India, Pakistan, Italy, France]]
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:67 [[Gains of Non-Resident Companies]]
  
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:70 [[IHT DTT USA]]
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:68 [[Capital Losses]]
  
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:71 [[IHT DTT Switzerland]]
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:69 [[Foreign Currency Issues]]
  
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:72 [[Foreign IHT Credit Relief]]
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:70 [[Unremittable Assets]]
  
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:73 [[Marriage with Foreign Domiciliary or Non-Resident]]
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:71 [[Double Taxation Arrangements: Introduction]]
  
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:74 [[Residential Property of Non-Residents: NRCGT]]
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:72 [[DTA Anti-abuse Rules]]
  
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:75  [[The Family Home and its Chattels: Benefit in Kind Charges]]
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:73 [[Limitation on Benefits]]
  
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:76 [[Corporate Residential Property]]
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:74 [[Foreign Tax Credit Relief]]
  
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:77 [[Pre-Owned Assets]]
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:75 [[EU Law and UK Taxation]]
  
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:78 [[Joint Accounts]]
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:76 [[Excluded Property: Definition]]
  
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:79 [[Estates of Deceased Persons: CGT]]
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:77 [[Excluded Property Exemptions]]
  
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:80 [[Estates of Deceased Persons: Income Tax]]
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:78 [[Wills and IOVs]]
  
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:81 [[Who is the Settlor?]]
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:79 [[Reservation of Benefit]]
  
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:82 [[Trusts with Two or More Settlors]]
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:80 [[Inter-Trust Transfers: IHT]]
  
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:83 [[Situs of Assets for IHT]]
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:81 [[IHT Deduction for Debts]]
  
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:84 [[Situs of Assets for CGT]]
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:82 [[IHT Close-Company Code]]
  
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:85 [[Foreign Entities]]
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:83 [[IHT Double Taxation Treaties: Introduction]]
  
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:86 [[Control Connected Close and Related Expressions]]
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:84 [[IHT DTAs: India, Pakistan, Italy, France]]
  
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:87 [[Permanent Establishment & Branch/Agency]]
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:85 [[IHT DTA: Netherlands]]
  
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:88  [[Disclosure and Compliance]]
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:86 [[IHT DTA: South Africa]]
  
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:89  [[Swiss Tax Agreement Introduction]]
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:87 [[IHT DTA: Switzerland]]
  
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:90 [[STA Clearance Facility]]
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:88 [[IHT DTA: USA]]
  
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:91 [[STA Withholding Tax]]
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:89 [[Foreign IHT Credit Relief]]
  
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:92 [[Disclosure of Information by Swiss Authorities]]
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:90 [[IHT Residential Property Code]]
  
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:93 [[Criminal Law and Professional Conduct]]
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:91 [[Family Home and Chattels: Benefit in Kind Charges]]
  
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:[[Appendix 1: Terminology]]
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:92  [[Pre-Owned Assets]]
  
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:[[Appendix 2: Construction of Deeming Provisions]]
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:93  [[Non-Dom/Non-Resident Spouse]]
  
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:[[Appendix 3: What Do We Mean by "Real"?]]
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:94  [[Joint Accounts]]
  
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:[[Appendix 4: Parliamentarians]]
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:95  [[ATED Taxes]]
  
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:[[Appendix 5: Visiting Forces]]
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:96  [[Estates of Deceased Persons: CGT]]
  
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:[[Appendix 6: Students]]
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:97  [[Estates of Deceased Persons: Income Tax]]
  
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:[[Appendix 7: Entertainers and Sportspeople]]
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:98  [[Who is the Settlor?]]
  
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:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
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:99  [[Trusts with Two or More Settlors]]
  
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:[[Appendix 9: Reform of Non-Residence Anti- Avoidance Rules]]
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:100 [[Situs of Assets for IHT]]
  
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:[[Appendix 10: Issues to Consider Before UK Arrival or Departure: Checklist]]
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:101 [[Situs of Assets for CGT]]
  
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:[[Appendix 11: Travel Expenses: Employment Income Deduction]]
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:102 [[Foreign Entities]]
  
 +
:103 [[Hybrid Entities]]
  
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</div>
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:104 [[Control Connected Close and Related Expressions]]
  
 +
:105 [[Permanent Establishment and Branch/Agency]]
  
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<big>'''TFD 2016/17 edition out soon'''</big>
+
:106 [[Reporting and Compliance]]
  
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The new 2016/17 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published online on 1 September 2016. The text will be based on the Finance Bill as it then stands. The printed edition of the book, based on the Finance Act in its final form, will be published in October and at that time the online edition will be updated.
+
:107 [[Claims]]
  
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To maintain unbroken access to TFD online you will need a copy of the new edition with an online licence. To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)]
+
:108 [[Reporting and compliance: IHT]]
  
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Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.
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:109 [[Reporting Beneficial Owners]]
  
 +
:110 [[Reporting Offshore Trusts]]
  
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<big>'''About TFD Online'''</big>
+
:111 [[Requirement to Correct]]
  
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Most of this website requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+
:112 [[Money Laundering]]
  
−
- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
 
  
−
- You may purchase a single user online licence (£99 + VAT with a copy of the book) or a multiple user licence:  To obtain the book and online licence, go to [http://www.khpplc.co.uk/ the publishers online ordering] and search for ''Kessler''.  For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
 
  
−
3 chapters can be accessed without a login: chapters 1 and 2 (which concern policy issues of general interest) and 9A (on a transitional issue which is not set out in full in the printed book). 
+
<big>'''Appendices'''</big>
  
−
If you registered before the current edition was published in September 2015, you need to reregister with a password for the current edition. However, if you have not (yet) bought the book you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, you are invited to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
+
:[[Appendix 1 Words of Dispute]]
  
−
You may enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index below, or you can search the text.
+
:[[Appendix 2 Common Legal Expressions]]  
  
−
Users can also [[contribute to the text and correct slips or errors]] and if you see anything that needs correcting or expanding, 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 [http://www.taxchambers.com/barrister/oliver-marre/ Oliver Marre]. 
+
:[[Appendix 3 Family Terminology]]  
  
−
The initial data was the current edition of ''Taxation of Non-residents and Foreign Domiciliaries'' published 1 September 2015. 
+
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
  
−
There have been significant updates since the book went to print. For the list [http://www.foreigndomiciliaries.co.uk/index.php/Updates see here].
+
:[[Appendix 5A Commercial/View to Profit]]
  
 +
:[[Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid]]
  
−
<big>'''If you want further advice'''</big>
+
:[[Appendix 6 Associated Operations: IHT]]
  
−
If you do not find the answer to your question in TFD online, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise.  For further information see [[How to instruct James Kessler QC]].
+
:[[Appendix 7 Deeming Provisions]]
  
 +
:[[Appendix 8 The Territorial Principle]]
  
−
<big>'''TFD archive editions'''</big>
+
:[[Appendix 9 What Do We Mean by "Real"]]
  
−
There are [[archive editions]] for years since 2008/09.  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.
+
:[[Appendix 10 Parliamentarians]]
  
 +
:[[Appendix 11 Visiting Forces]]
 +
 +
:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
 +
 +
:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
 +
 +
:[[Appendix 14 UK Arrival or Departure: Tax Checklist]]
 +
 +
:[[Appendix 15 The Wisdom of Parliament]]
 +
 +
:[[Appendix 16 Participation Test]]
 +
 +
:[[Appendix New: Non-discrimination]]
 +
 +
</div>
 +
 +
 +
<big>'''2020/21 edition'''</big>
 +
 +
This site contains the text of the 2020/21 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' with some post-publication [[Update | updates]].
 +
 +
The paper version of the book is also now out.
 +
 +
To access TFD online, you will need an online licence. To obtain this, go to
 +
[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]] 
 +
 +
Licences for the 2019/20 edition are no longer valid.
 +
 +
If you are an academic who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
 +
 +
<big>'''How to login'''</big>
 +
 +
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:
 +
:Chapter 1 [[Foreign Domicile: Tax Policy]]
 +
:Chapter 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 need to register for the current edition. Registration for an earlier edition is not valid.
 +
 +
<big>'''Comments please'''</big>
 +
 +
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/team/ross-birkbeck/ Ross Birkbeck]. 
 +
 +
<big>'''If you want further advice'''</big>
 +
 +
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]].
 +
 +
<big>'''Archive editions'''</big>
 +
 +
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>
Line 277: Line 335:
 
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 Oliver Marre, who reviews online contributions, [mailto:OliverMarre@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
+
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].
−
 
  
 
<big>'''Technical notes'''</big>
 
<big>'''Technical notes'''</big>
  
−
TFD online is in technical terms a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit this wiki.
+
TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
  
 
Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
 
Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>

Revision as of 09:17, 3 July 2020

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
  4. 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 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 A Income Categorisation
11 B Source/Relevant Foreign Income
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 A Annual Payments
24 B Intellectual Property 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 Transfer of Income Streams
41 Life Policies and Contracts
42 Offshore Funds: Definitions
43 Offshore Income Gains
44 Income from Offshore Funds
45 Accrued Income Profits
46 Deeply Discounted Securities
47 Unit Trusts
48 Intermediated Securities
49 A Partnerships
49 B Partnership Income Shares
50 Non-Resident Income Tax Relief
51 Collection of Tax from UK Representatives
52 Investment Manager Exemptions
53 Investment Management Fees & Carried Interest
54 Loans from Non-Resident Companies
55 Transactions in Securities
56 Rates of Income Tax/CGT
57 Personal Allowances
58 National Insurance Contributions
59 Chargeable Gains
60 UK Property Held by Non-Residents
61 Residential Property: CGT
62 Gains of Non-Resident Settlor-Interested Trusts: s.86
63 Capital Payments from Non-Resident Trusts: s.87
64 Borrowing by Non-Resident Trust: Sch 4B
65 Protected Trusts
66 Sub-Funds
67 Gains of Non-Resident Companies
68 Capital Losses
69 Foreign Currency Issues
70 Unremittable Assets
71 Double Taxation Arrangements: Introduction
72 DTA Anti-abuse Rules
73 Limitation on Benefits
74 Foreign Tax Credit Relief
75 EU Law and UK Taxation
76 Excluded Property: Definition
77 Excluded Property Exemptions
78 Wills and IOVs
79 Reservation of Benefit
80 Inter-Trust Transfers: IHT
81 IHT Deduction for Debts
82 IHT Close-Company Code
83 IHT Double Taxation Treaties: Introduction
84 IHT DTAs: India, Pakistan, Italy, France
85 IHT DTA: Netherlands
86 IHT DTA: South Africa
87 IHT DTA: Switzerland
88 IHT DTA: USA
89 Foreign IHT Credit Relief
90 IHT Residential Property Code
91 Family Home and Chattels: Benefit in Kind Charges
92 Pre-Owned Assets
93 Non-Dom/Non-Resident Spouse
94 Joint Accounts
95 ATED Taxes
96 Estates of Deceased Persons: CGT
97 Estates of Deceased Persons: Income Tax
98 Who is the Settlor?
99 Trusts with Two or More Settlors
100 Situs of Assets for IHT
101 Situs of Assets for CGT
102 Foreign Entities
103 Hybrid Entities
104 Control Connected Close and Related Expressions
105 Permanent Establishment and Branch/Agency
106 Reporting and Compliance
107 Claims
108 Reporting and compliance: IHT
109 Reporting Beneficial Owners
110 Reporting Offshore Trusts
111 Requirement to Correct
112 Money Laundering


Appendices

Appendix 1 Words of Dispute
Appendix 2 Common Legal Expressions
Appendix 3 Family Terminology
Appendix 4 Consideration/Arm's Length/Full Value
Appendix 5A Commercial/View to Profit
Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid
Appendix 6 Associated Operations: IHT
Appendix 7 Deeming Provisions
Appendix 8 The Territorial Principle
Appendix 9 What Do We Mean by "Real"
Appendix 10 Parliamentarians
Appendix 11 Visiting Forces
Appendix 12 How to Improve Residence and Domicile Taxation
Appendix 13 Reform of Offshore Anti-avoidance Rules
Appendix 14 UK Arrival or Departure: Tax Checklist
Appendix 15 The Wisdom of Parliament
Appendix 16 Participation Test
Appendix New: Non-discrimination


2020/21 edition

This site contains the text of the 2020/21 edition of Taxation of Non-residents and Foreign Domiciliaries with some post-publication updates.

The paper version of the book is also now out.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected]

Licences for the 2019/20 edition are no longer valid.

If you are an academic who wants access for research purposes, contact James Kessler

How to login

Most of this site requires you to login. To obtain a login licence:

      • 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 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 a Wiki on the lines of Wikipedia, but only registered users can edit the text.

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