Difference between revisions of "Main Page"

From TFD Online 2023-24
Jump to: navigation, search
(300 intermediate revisions by the same user not shown)
Line 1: Line 1:
<big>This website provides comprehensive information about:
+
<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
  
It is the online version of the new (2016/17) edition of [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]  
+
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].   
 
+
The text is based on the Finance Bill as it stood at 1 September 2016. The printed edition of the book, based on the Finance Act in its final form, will be published in October 2016 and at that time the online edition will be updatedFormatting work is continuing so the text is at present slightly untidy, particularly some of the tables.
+
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
Line 12: Line 11:
 
<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
  
[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]  
+
[[Update]]
  
 
[[Introduction]]
 
[[Introduction]]
  
:1  [[Foreign Domicile: Tax Policy and Reforms]]
+
:1  [[Foreign Domicile: Tax Policy]]
  
:2  [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
+
:2  [[Tax Avoidance]]
  
 
:3  [[Domicile]]  
 
:3  [[Domicile]]  
  
:4  [[Deemed Domicile for IHT]]
+
:4  [[Deemed Domicile]]
  
:5  [[Deemed Domicile from 2017]]
+
:5  [[Residence of Individuals]]
  
:6  [[Residence of Individuals]]
+
:6  [[Residence of Trustees]]
  
:7  [[Residence of Trustees]]
+
:7  [[Treaty-Residence]]
  
:8  [[Treaty-Residence]]
+
:8  [[Exit Taxes]]
  
:9   [[Exit Taxes]]
+
:9 [[Split Years: Arrival and Departure]]
  
:10  [[Split Years: Arrival and Departure]]
+
:10  [[Temporary Non-residence]]
  
:11 [[Temporary Non-residence: Post-2013 Departures]]
+
:11 A [[Income Categorisation]]  
  
:11A  [[Temporary Non-residence: Pre-2013 Departures]]
+
:11 B [[Source/Relevant Foreign Income]]  
  
 
:12  [[The Remittance Basis]]
 
:12  [[The Remittance Basis]]
Line 48: Line 47:
 
:15  [[Mixed Funds]]
 
:15  [[Mixed Funds]]
  
:16  [[Income Categories and Sources]]
+
:16  [[Trading Income]]
  
:17  [[Trading Income]]
+
:17  [[Trading in Land]]
  
:18  [[Entertainers and Sportspeople]]
+
:18  [[Performers]]
  
 
:19  [[Property Income]]
 
:19  [[Property Income]]
Line 64: Line 63:
 
:23  [[Dividend Income]]
 
:23  [[Dividend Income]]
  
:24  [[Royalty Income]]
+
:24 A [[Annual Payments]]
 +
 
 +
:24 B [[Intellectual Property Income]]
  
 
:25  [[Misc Sweep-Up Income]]
 
:25  [[Misc Sweep-Up Income]]
Line 70: Line 71:
 
:26  [[Employment Income]]
 
:26  [[Employment Income]]
  
:27  [[Travel Expenses: Employment Income Deduction]]
+
:27  [[Travel Expenses: Employment Income]]
  
 
:28  [[PAYE]]
 
:28  [[PAYE]]
Line 82: Line 83:
 
:32  [[IIP Trusts: Income Tax]]
 
:32  [[IIP Trusts: Income Tax]]
  
:33  [[Settlor-interested Trusts]]
+
:33  [[Settlor-interested Trust Code]]
  
 
:34  [[Transfer of Assets Abroad: Introduction]]
 
:34  [[Transfer of Assets Abroad: Introduction]]
Line 88: Line 89:
 
:35  [[Transfer of Assets Abroad: Transferors]]
 
:35  [[Transfer of Assets Abroad: Transferors]]
  
:36  [[Transfer of Assets Abroad: Non-transferors]]
+
:36  [[Transfer of Assets Abroad: Benefits]]
  
 
:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
 
:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
Line 94: Line 95:
 
:38  [[Transfer of Assets Abroad: Motive Defence]]
 
:38  [[Transfer of Assets Abroad: Motive Defence]]
  
:39  [[Life Policies and Contracts]]
+
:39  [[Profit Fragmentation]]
  
:40  [[Offshore Funds: Definition]]
+
:40  [[Transfer of Income Streams]]
  
:41  [[Offshore Income Gains]]
+
:41  [[Life Policies and Contracts]]
  
:42  [[Income from Offshore Funds]]
+
:42  [[Offshore Funds: Definitions]]
  
:43  [[Accrued Income Profits]]
+
:43  [[Offshore Income Gains]]
  
:44  [[Deeply Discounted Securities]]
+
:44  [[Income from Offshore Funds]]
  
:45  [[Unit Trusts]]
+
:45  [[Accrued Income Profits]]
  
:46  [[Intermediated Securities]]
+
:46  [[Deeply Discounted Securities]]
  
:47  [[Partnerships]]
+
:47  [[Unit Trusts]]
  
:48  [[Non-Residents Income Tax Relief]]
+
:48  [[Intermediated Securities]]
  
:49 [[Collection of Tax from UK Representatives]]
+
:49 A [[Partnerships]]
  
:50  [[Investment Manager Exemptions]]
+
:49 B [[Partnership Income Shares]]
  
:51 [[Loans from Non-Resident Companies]]
+
:50 [[Non-Resident Income Tax Relief]]
  
:52 [[Rates of Tax]]
+
:51 [[Collection of Tax from UK Representatives]]
  
:53 [[Personal Allowances and Annual Exemptions]]
+
:52 [[Investment Manager Exemptions]]
  
:54 [[National Insurance Contributions]]
+
:53 [[Investment Management Fees & Carried Interest]]
  
:55 [[Capital Gains of UK Residents]]
+
:54 [[Loans from Non-Resident Companies]]
  
:56  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+
:55 [[Transactions in Securities]]
  
:57 [[Capital Payments from Non-Resident Trusts: s.87]]
+
:56 [[Rates of Income Tax/CGT]]
  
:58 [[Borrowing by Non-resident Trust: Sch 4B]]
+
:57 [[Personal Allowances]]
  
:59 [[Gains of Non-Resident Companies]]
+
:58 [[National Insurance Contributions]]
  
:60 [[Capital Losses]]
+
:59 [[Chargeable Gains]]
  
:61 [[Foreign Currency Issues]]
+
:60 [[UK Property Held by Non-Residents]]
  
:62 [[Unremitted Income: Exchange Control]]
+
:61 [[Residential Property: CGT]]
  
:63 [[Double Taxation Arrangements: Introduction]]
+
:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
:64 [[DTA Anti-abuse Rules]]
+
:63 [[Capital Payments from Non-Resident Trusts: s.87]]
  
:65 [[Foreign Tax Credit Relief]]
+
:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
:66 [[EU Law and UK Taxation]]
+
:65 [[Protected Trusts]]
  
:67 [[Excluded Property: Definition]]
+
:66 [[Sub-Funds]]
  
:68 [[Excluded Property Exemptions]]
+
:67 [[Gains of Non-Resident Companies]]
  
:69 [[Wills and IOVs]]
+
:68 [[Capital Losses]]
  
:70 [[Reservation of Benefit]]
+
:69 [[Foreign Currency Issues]]
  
:71 [[IHT Consequences of Transfers Between Trusts]]
+
:70 [[Unremittable Assets]]
  
:72 [[IHT Deduction for Debts]]
+
:71 [[Double Taxation Arrangements: Introduction]]
  
:73 [[Double Inheritance Taxation: Introduction]]
+
:72 [[DTA Anti-abuse Rules]]
  
:74  [[IHT DTTs: India, Pakistan, Italy, France]]
+
:73 [[Limitation on Benefits]]
  
:75 [[IHT DTT: USA]]
+
:74 [[Foreign Tax Credit Relief]]
  
:76 [[IHT DTT: Switzerland]]
+
:75 [[EU Law and UK Taxation]]
  
:77 [[Foreign IHT Credit Relief]]
+
:76 [[Excluded Property: Definition]]
  
:78 [[Marriage with Non-dom or Non-resident]]
+
:77 [[Excluded Property Exemptions]]
  
:79 [[Private Residence Relief]]
+
:78 [[Wills and IOVs]]
  
:80 [[Residential Property of Non-Residents: NRCGT]]
+
:79 [[Reservation of Benefit]]
  
:81 [[Family Home and Chattels: Benefit in Kind Charges]]
+
:80 [[Inter-Trust Transfers: IHT]]
  
:82 [[Corporate Residential Property]]
+
:81 [[IHT Deduction for Debts]]
  
:83 [[Pre-Owned Assets]]
+
:82 [[IHT Close-Company Code]]
  
:84 [[Joint Accounts]]
+
:83 [[IHT Double Taxation Treaties: Introduction]]
  
:85 [[Estates of Deceased Persons: CGT]]
+
:84 [[IHT DTAs: India, Pakistan, Italy, France]]
  
:86 [[Estates of Deceased Persons: Income Tax]]
+
:85 [[IHT DTA: Netherlands]]
  
:87  [[Who is the Settlor?]]
+
:86 [[IHT DTA: South Africa]]
  
:88  [[Trusts with Two or More Settlors]]
+
:87 [[IHT DTA: Switzerland]]
  
:89 [[Situs of Assets for IHT]]
+
:88 [[IHT DTA: USA]]
  
:90 [[Situs of Assets for CGT]]
+
:89 [[Foreign IHT Credit Relief]]
  
:91 [[Foreign Entities]]
+
:90 [[IHT Residential Property Code]]
  
:92 [[Hybrid Entities]]
+
:91 [[Family Home and Chattels: Benefit in Kind Charges]]
  
:93 [[Control Connected Close and Related Expressions]]
+
:92 [[Pre-Owned Assets]]
  
:94 [[Permanent Establishment and Branch/Agency]]
+
:93 [[Non-Dom/Non-Resident Spouse]]
  
:95 [[Disclosure and Compliance]]
+
:94 [[Joint Accounts]]
  
:96 [[Disclosure and Compliance: IHT]]
+
:95 [[ATED Taxes]]
  
:97 [[Swiss Tax Agreement]]
+
:96 [[Estates of Deceased Persons: CGT]]
  
:98 [[Criminal Law and Professional Conduct]]
+
:97 [[Estates of Deceased Persons: Income Tax]]
  
:[[Appendix 1: Common Expressions]]
+
:98  [[Who is the Settlor?]]
  
:[[Appendix 2: Construction of Deeming Provisions]]
+
:99  [[Trusts with Two or More Settlors]]
  
:[[Appendix 3: What Do We Mean by "Real"?]]
+
:100 [[Situs of Assets for IHT]]
  
:[[Appendix 4: Parliamentarians]]
+
:101 [[Situs of Assets for CGT]]
  
:[[Appendix 5: Visiting Forces]]
+
:102 [[Foreign Entities]]
  
:[[Appendix 6: How to Improve Residence and Domicile Taxation]]
+
:103 [[Hybrid Entities]]
  
:[[Appendix 7: Reform of Offshore Anti-avoidance Rules]]
+
:104 [[Control Connected Close and Related Expressions]]
  
:[[Appendix 8: UK Arrival or Departure: Tax Checklist]]
+
:105 [[Permanent Establishment and Branch/Agency]]
  
:[[Appendix 9: Welsh Devolution]]
+
: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]]
 +
 +
 +
 +
<big>'''Appendices'''</big>
 +
 +
:[[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]]
  
 
</div>
 
</div>
  
  
<big>'''How to login'''</big>
+
<big>'''2020/21 edition'''</big>
  
If you registered before the current edition was published in September 2016, you will need to reregister with the password for the current edition. Registration for an earlier edition will not be valid.
+
This site contains the text of the 2020/21 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' with some post-publication [[Update | updates]].
  
Most of this website requires you [[Special:Userlogin|to login]]. To obtain a login licence:
+
The paper version of the book is also now out.
  
- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+
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]
  
- You may purchase a single user online licence or a multiple user 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)]
+
Licences for the 2019/20 edition are no longer valid.
For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
+
  
Without logging in, you can still access: chapter 1 (Foreign domicile tax policy); chapter 2 (Tax Avoidance) and 11A (Temporary Non-residence: Pre-2013 Departures, a transitional issue not included in the printed book).
+
If you are an academic who wants access for research purposes, [mailto:[email protected].uk?Subject=TFD%20online contact James Kessler]
  
If you registered before the current edition was published in September 2015, you need to reregister with a licence for the current edition.
+
<big>'''How to login'''</big>
  
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.
+
Most of this site requires you [[Special:Userlogin|to login]]. To obtain a login licence:
  
<big>'''How to comment'''</big>
+
*** 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].
  
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].
+
*** Without logging in, you can access:
 +
:Chapter 1 [[Foreign Domicile: Tax Policy]]  
 +
:Chapter 2 [[Tax Avoidance]].
  
<big>'''If you want further advice'''</big>
+
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.
  
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]].
+
You need to register for the current edition. Registration for an earlier edition is not valid.
  
 +
<big>'''Comments please'''</big>
  
<big>'''TFD archive editions'''</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]. 
  
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.
+
<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 273: 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 08:17, 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.

Site hosting and management by Highwire