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# 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 [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].   
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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[[Update]]
 
[[Update]]
  
[[APPENDICES]]
+
[[Introduction]]
 
+
:[[Introduction]]
+
  
 
:1  [[Foreign Domicile: Tax Policy]]
 
:1  [[Foreign Domicile: Tax Policy]]
Line 36: Line 35:
 
:10  [[Temporary Non-residence]]
 
:10  [[Temporary Non-residence]]
  
:11 [[The Remittance Basis]]
+
:11 A [[Income Categorisation]]  
  
:12  [[The Meaning of Remittance]]
+
:11 B [[Source/Relevant Foreign Income]]  
  
:13 [[Remittance Reliefs]]
+
:12 [[The Remittance Basis]]
  
:14 [[Mixed Funds]]
+
:13 [[The Meaning of Remittance]]
  
:15  [[Income Categories and Sources]]
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:14  [[Remittance Reliefs]]
 +
 
 +
:15  [[Mixed Funds]]
  
 
:16  [[Trading Income]]
 
:16  [[Trading Income]]
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:17  [[Trading in Land]]
 
:17  [[Trading in Land]]
  
:18  [[Entertainers and Sportspeople]]
+
:18  [[Performers]]
  
 
:19  [[Property Income]]
 
:19  [[Property Income]]
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: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]]
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: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 [[Investment Management Fees & Carried Interest]]
+
:50 [[Non-Resident Income Tax Relief]]
  
:52 [[Loans from Non-Resident Companies]]
+
:51 [[Collection of Tax from UK Representatives]]
  
:52A [[Transactions in Securities]]
+
:52  [[Investment Manager Exemptions]]
  
:53  [[Rates of Tax]]
+
:53  [[Investment Management Fees & Carried Interest]]
  
:54  [[Personal Allowances]]
+
:54  [[Loans from Non-Resident Companies]]
  
:55 [[National Insurance Contributions]]
+
:55 [[Transactions in Securities]]
  
:56  [[Gains of UK Residents]]
+
:56  [[Rates of Income Tax/CGT]]
  
:57  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+
:57  [[Personal Allowances]]
  
:58  [[Capital Payments from Non-Resident Trusts: s.87]]
+
:58  [[National Insurance Contributions]]
  
:59  [[Borrowing by Non-resident Trust: Sch 4B]]
+
:59  [[Chargeable Gains]]
  
:60  [[Protected Trust Reliefs]]
+
:60  [[UK Property Held by Non-Residents]]
  
:61  [[Sub-Funds]]
+
:61  [[Residential Property: CGT]]
  
:62  [[Gains of Non-Resident Companies]]
+
:62  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
:63  [[Capital Losses]]
+
:63  [[Capital Payments from Non-Resident Trusts: s.87]]
  
:64  [[Foreign Currency Issues]]
+
:64  [[Borrowing by Non-Resident Trust: Sch 4B]]
  
:65  [[Unremittable Assets]]
+
:65  [[Protected Trusts]]
  
:66  [[Double Taxation Arrangements: Introduction]]
+
:66  [[Sub-Funds]]
  
:67  [[DTA Anti-abuse Rules]]
+
:67  [[Gains of Non-Resident Companies]]
  
:68  [[Foreign Tax Credit Relief]]
+
:68  [[Capital Losses]]
  
:69  [[EU Law and UK Taxation]]
+
:69  [[Foreign Currency Issues]]
  
:70  [[Excluded Property: Definition]]
+
:70  [[Unremittable Assets]]
  
:71  [[Excluded Property Exemptions]]
+
:71  [[Double Taxation Arrangements: Introduction]]
  
:72  [[Wills and IOVs]]
+
:72  [[DTA Anti-abuse Rules]]
  
:73 [[Reservation of Benefit]]
+
:73 [[Limitation on Benefits]]
  
:74  [[Inter-Trust Transfers: IHT]]
+
:74  [[Foreign Tax Credit Relief]]
  
:75  [[IHT Deduction for Debts]]
+
:75  [[EU Law and UK Taxation]]
  
:76  [[IHT Double Taxation Treaties: Introduction]]
+
:76  [[Excluded Property: Definition]]
  
:77  [[IHT DTAs: India, Pakistan, Italy, France]]
+
:77  [[Excluded Property Exemptions]]
  
:78  [[IHT DTA: USA]]
+
:78  [[Wills and IOVs]]
  
:79  [[IHT DTA: Switzerland]]
+
:79  [[Reservation of Benefit]]
  
:80  [[IHT DTA: Netherlands]]
+
:80  [[Inter-Trust Transfers: IHT]]
  
:81  [[Foreign IHT Credit Relief]]
+
:81  [[IHT Deduction for Debts]]
  
:82  [[Non-dom/Non-resident Spouse]]
+
:82  [[IHT Close-Company Code]]
  
:83  [[Private Residence Relief]]
+
:83  [[IHT Double Taxation Treaties: Introduction]]
  
:84  [[Residential Property of Non-Residents: NRCGT]]
+
:84  [[IHT DTAs: India, Pakistan, Italy, France]]
  
:85  [[Family Home and Chattels: Benefit in Kind Charges]]
+
:85  [[IHT DTA: Netherlands]]
  
:86 [[ATED Taxes]]
+
:86 [[IHT DTA: South Africa]]
  
:87 [[Residential property: IHT]]
+
:87 [[IHT DTA: Switzerland]]
  
:88  [[Pre-Owned Assets]]
+
:88  [[IHT DTA: USA]]
  
:89  [[Joint Accounts]]
+
:89  [[Foreign IHT Credit Relief]]
  
:90  [[Estates of Deceased Persons: CGT]]
+
:90  [[IHT Residential Property Code]]
  
:91  [[Estates of Deceased Persons: Income Tax]]
+
:91  [[Family Home and Chattels: Benefit in Kind Charges]]
  
:92  [[Who is the Settlor?]]
+
:92  [[Pre-Owned Assets]]
  
:93  [[Trusts with Two or More Settlors]]
+
:93  [[Non-Dom/Non-Resident Spouse]]
  
:94  [[Situs of Assets for IHT]]
+
:94  [[Joint Accounts]]
  
:95  [[Situs of Assets for CGT]]
+
:95  [[ATED Taxes]]
  
:96  [[Foreign Entities]]
+
:96  [[Estates of Deceased Persons: CGT]]
  
:97  [[Hybrid Entities]]
+
:97  [[Estates of Deceased Persons: Income Tax]]
  
:98  [[Control Connected Close and Related Expressions]]
+
:98  [[Who is the Settlor?]]
  
:99  [[Permanent Establishment and Branch/Agency]]
+
:99  [[Trusts with Two or More Settlors]]
  
:100 [[Disclosure and Compliance]]
+
:99B [[Statutory Tax Indemnities]]
  
:101  [[Disclosure on Death]]
+
:100 [[Situs of Assets for IHT]]
  
:NEW [[Reporting Beneficial Ownership]]
+
:101 [[Situs of Assets for CGT]]
  
:102 [[Disclosure of Offshore Trusts]]
+
:102 [[Foreign Entities]]
  
:NEW [[Requirement to Correct]]
+
:103 [[Hybrid Entities]]
  
:103  [[Criminal Law and Professional Conduct]]
+
:104 [[Control Connected Close and Related Expressions]]
  
 +
:105 [[Permanent Establishment and Branch/Agency]]
  
==APPENDICES==
+
:106 [[Reporting and Compliance]]
  
:[[Appendix 1: Common Expressions]] Part 1
+
:107 [[Claims]]
  
:[[Appendix 1: Family Terminology]] Part 2
+
:108 [[Reporting and compliance: IHT]]
  
:[[Appendix 2: Consideration, Arm's Length/Full Value]]
+
:109 [[Reporting Beneficial Owners]]
  
:[[Appendix 3: Associated Operations: IHT]]
+
:110 [[Reporting Offshore Trusts]]  
  
:[[Appendix 4: Construction of Deeming Provisions]]
+
:111 [[Requirement to Correct]]
  
:[[Appendix 5: What Do We Mean by "Real"?]]
+
:112 [[Money Laundering]]
  
:[[Appendix 6: Parliamentarians]]
 
  
:[[Appendix 7: Visiting Forces]]
 
  
:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
+
<big>'''Appendices'''</big>
  
:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
+
:[[Appendix 1 Words of Dispute]]
  
:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
+
:[[Appendix 2 Common Legal Expressions]]  
  
:[[Appendix 11: Welsh Devolution]]
+
:[[Appendix 3 Family Terminology]]  
  
:[[Appendix 12: The Wisdom of Parliament]]
+
:[[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>'''New 2018/19 edition now out'''</big>
+
<big>'''2020/21 edition'''</big>
  
The new 2018/19 edition of the book is now out.
+
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 update of the online text to the text of the 2018/19 edition of the book is virtually complete.
+
The paper version of the book is also now out.
  
To order copies of the new edition, and online licences for 2018/19 [mailto:[email protected]?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website].
+
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:aw.khpplc@khpplc.co.uk?Subject=TFD%20online aw.khpplc@khpplc.co.uk]
  
There is a special arrangement for holders of licences for the 2017/18 edition.  The useful life of the 2017 licence was cut short, because the new Finance Bill timetable brought this year's Finance Bill forward from July to March.  Accordingly holders of 2017/18 licences qualify for a discount when purchasing licences for the 2018/19 edition of TFD online.  The discount is 50% of the cost of the 2017/18 licences.
+
Licences for the 2019/20 edition are no longer valid.
  
Once the updating to 2018/19 online edition is complete, holders of old (2017/18) licences will still have online access to the 2017/18 text of TFD, until the end of August. But they will not have access to the 2018/19 edition.  For that you will need a new 2018/19 licence.
+
If you are an academic who wants access for research purposes, [mailto:kessler@kessler.co.uk?Subject=TFD%20online contact James Kessler]
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
Line 277: Line 307:
 
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)
+
*** 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].
+
** 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]].
+
*** 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 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 with the password for the current edition. Registration for an earlier edition is not valid.
+
You need to register for the current edition. Registration for an earlier edition is not valid.
  
 
<big>'''Comments please'''</big>
 
<big>'''Comments please'''</big>
  
Users can also [[contribute to the text]] and if you can add anything extra which is worth saying, 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 [http://www.taxchambers.com/barrister/maryashley/ Mary Ashley].   
+
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>
 
<big>'''If you want further advice'''</big>
Line 297: Line 329:
 
<big>'''Archive editions'''</big>
 
<big>'''Archive editions'''</big>
  
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.
+
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 305: Line 337:
 
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 Mary Ashley, who reviews online contributions, [mailto:MaryAshley@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].
Line 311: Line 343:
 
<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 the text.
+
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 08:57, 10 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
99B Statutory Tax Indemnities
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