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''This site is being updated now.  The text of the 2017/18 edition of TFD online will be available later today.''
 
 
 
 
<big>This site 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 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] with some subsequent updating.
+
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%">
  
 
<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
 +
 +
[[Update]]
  
 
[[Introduction]]
 
[[Introduction]]
  
:1  [[Foreign Domicile: Tax Policy and Reforms]]
+
:1  [[Foreign Domicile: Tax Policy]]
  
:2  [[Tax Avoidance: Public Debate]]
+
:2  [[Tax Avoidance]]
  
 
:3  [[Domicile]]  
 
:3  [[Domicile]]  
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:9  [[Split Years: Arrival and Departure]]
 
:9  [[Split Years: Arrival and Departure]]
  
:10  [[Temporary Non-residence: Post-2013 Departures]]
+
:10  [[Temporary Non-residence]]
  
:10A  [[Temporary Non-residence: Pre-2013 Departures]]
+
:11 A [[Income Categorisation]]  
  
:11 [[The Remittance Basis]]
+
:11 B [[Source/Relevant Foreign Income]]  
  
:12  [[The Meaning of Remittance]]
+
:12  [[The Remittance Basis]]
  
:13  [[Remittance Reliefs]]
+
:13  [[The Meaning of Remittance]]
  
:14  [[Mixed Funds]]
+
:14  [[Remittance Reliefs]]
  
:15  [[Income Categories and Sources]]
+
: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]]
Line 63: 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]]
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:26  [[Employment Income]]
 
:26  [[Employment Income]]
  
:27  [[Travel Expenses: Employment Income Deduction]]
+
:27  [[Travel Expenses: Employment Income]]
  
 
:28  [[PAYE]]
 
:28  [[PAYE]]
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: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]]
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: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]]
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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 Forward]]
+
:50 [[Non-Resident Income Tax Relief]]
  
:52 [[Loans from Non-Resident Companies]]
+
:51 [[Collection of Tax from UK Representatives]]
  
:53 [[Rates of Tax]]
+
:52 [[Investment Manager Exemptions]]
  
:54 [[Personal Allowances and Annual Exemptions]]
+
:53 [[Investment Management Fees & Carried Interest]]
  
:55 [[National Insurance Contributions]]
+
:54 [[Loans from Non-Resident Companies]]
  
:56  [[Gains of UK Residents]]
+
:55 [[Transactions in Securities]]
  
:57 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+
:56 [[Rates of Income Tax/CGT]]
  
:58 [[Capital Payments from Non-Resident Trusts: s.87]]
+
:57 [[Personal Allowances]]
  
:59 [[Borrowing by Non-resident Trust: Sch 4B]]
+
:58 [[National Insurance Contributions]]
  
:60 [[Protected Trusts]]
+
:59 [[Chargeable Gains]]
  
:61 [[Sub-Funds]]
+
:60 [[UK Property Held by Non-Residents]]
  
:62 [[Gains of Non-Resident Companies]]
+
:61 [[Residential Property: CGT]]
  
:63 [[Capital Losses]]
+
:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
:64 [[Foreign Currency Issues]]
+
:63 [[Capital Payments from Non-Resident Trusts: s.87]]
  
:65 [[Unremittable Assets]]
+
:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
:66 [[Double Taxation Arrangements: Introduction]]
+
:65 [[Protected Trusts]]
  
:67 [[DTA Anti-abuse Rules]]
+
:66 [[Sub-Funds]]
  
:68 [[Foreign Tax Credit Relief]]
+
:67 [[Gains of Non-Resident Companies]]
  
:69 [[EU Law and UK Taxation]]
+
:68 [[Capital Losses]]
  
:70 [[Excluded Property: Definition]]
+
:69 [[Foreign Currency Issues]]
  
:71 [[Excluded Property Exemptions]]
+
:70 [[Unremittable Assets]]
  
:72 [[Wills and IOVs]]
+
:71 [[Double Taxation Arrangements: Introduction]]
  
:73 [[Reservation of Benefit]]
+
:72 [[DTA Anti-abuse Rules]]
  
:74  [[Inter-Trust Transfers: IHT]]
+
:73 [[Limitation on Benefits]]
  
:75 [[IHT Deduction for Debts]]
+
:74 [[Foreign Tax Credit Relief]]
  
:76 [[IHT Double Taxation Treaties - Introduction]]
+
:75 [[EU Law and UK Taxation]]
  
:77 [[IHT DTAs: India, Pakistan, Italy, France]]
+
:76 [[Excluded Property: Definition]]
  
:78 [[IHT DTA: USA]]
+
:77 [[Excluded Property Exemptions]]
  
:79 [[IHT DTA: Switzerland]]
+
:78 [[Wills and IOVs]]
  
:80 [[IHT DTA: Netherlands]]
+
:79 [[Reservation of Benefit]]
  
:81 [[Foreign IHT Credit Relief]]
+
:80 [[Inter-Trust Transfers: IHT]]
  
:82 [[Marriage to Non-dom or Non-resident]]
+
:81 [[IHT Deduction for Debts]]
  
:83 [[Private Residence Relief]]
+
:82 [[IHT Close-Company Code]]
  
:84 [[Residential Property of Non-Residents: NRCGT]]
+
:83 [[IHT Double Taxation Treaties: Introduction]]
  
:85 [[Family Home and Chattels: Benefit in Kind Charges]]
+
:84 [[IHT DTAs: India, Pakistan, Italy, France]]
  
:86 [[Corporate Residential Property]]
+
:85 [[IHT DTA: Netherlands]]
  
:87  [[Residential property: IHT]]
+
:86 [[IHT DTA: South Africa]]
  
:88  [[Pre-Owned Assets]]
+
:87 [[IHT DTA: Switzerland]]
  
:89 [[Joint Accounts]]
+
:88 [[IHT DTA: USA]]
  
:90 [[Estates of Deceased Persons: CGT]]
+
:89 [[Foreign IHT Credit Relief]]
  
:91 [[Estates of Deceased Persons: Income Tax]]
+
:90 [[IHT Residential Property Code]]
  
:92 [[Who is the Settlor?]]
+
:91 [[Family Home and Chattels: Benefit in Kind Charges]]
  
:93 [[Trusts with Two or More Settlors]]
+
:92 [[Pre-Owned Assets]]
  
:94 [[Situs of Assets for IHT]]
+
:93 [[Non-Dom/Non-Resident Spouse]]
  
:95 [[Situs of Assets for CGT]]
+
:94 [[Joint Accounts]]
  
:96 [[Foreign Entities]]
+
:95 [[ATED Taxes]]
  
:97 [[Hybrid Entities]]
+
:96 [[Estates of Deceased Persons: CGT]]
  
:98 [[Control Connected Close and Related Expressions]]
+
:97 [[Estates of Deceased Persons: Income Tax]]
  
:99 [[Permanent Establishment and Branch/Agency]]
+
:98 [[Who is the Settlor?]]
  
:100 [[Disclosure and Compliance]]
+
:99 [[Trusts with Two or More Settlors]]
  
:101 [[Disclosure on Death ]]
+
:99B [[Statutory Tax Indemnities]]
  
:102 [[Disclosure of Offshore Trusts]]
+
:100 [[Situs of Assets for IHT]]
  
:103  [[Criminal Law and Professional Conduct]]
+
:101 [[Situs of Assets for CGT]]
  
 +
:102 [[Foreign Entities]]
  
:[[Appendix 1: Common Expressions]]
+
:103 [[Hybrid Entities]]
  
:[[Appendix 2: Consideration, Arm's Length/Full Value]]
+
:104 [[Control Connected Close and Related Expressions]]
  
:[[Appendix 3: Associated Operations: IHT]]
+
:105 [[Permanent Establishment and Branch/Agency]]
  
:[[Appendix 4: Construction of Deeming Provisions]]
+
:106 [[Reporting and Compliance]]
  
:[[Appendix 5: What Do We Mean by "Real"?]]
+
:107 [[Claims]]
  
:[[Appendix 6: Parliamentarians]]
+
:108 [[Reporting and compliance: IHT]]
  
:[[Appendix 7: Visiting Forces]]
+
:109 [[Reporting Beneficial Owners]]
  
:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
+
:110 [[Reporting Offshore Trusts]]  
  
:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
+
:111 [[Requirement to Correct]]
  
:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
+
:112 [[Money Laundering]]
  
:[[Appendix 11: Welsh Devolution]]
+
 
 +
 
 +
<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>'''New 2017/18 edition out soon'''</big>
+
<big>'''2020/21 edition'''</big>
  
The new 2017/18 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' will be published online on 4 September 2017. The text will be based on the Finance Bill and draft domicile legislation published July 2017.
+
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 printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in early November, and the online edition will then be updated to the text of the published book.
+
The paper version of the book is also now out.
  
To maintain unbroken access to TFD online you will need to order a copy of the new edition with an online licence. To obtain the book, go to [http://www.khpplc.co.uk/products/91/Taxation-of-Non-Residents-and-Foreign-Domiciliaries the publishers online ordering]; to order a licence go to [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-16th-Online-Edition online ordering] or [mailto:[email protected]?Subject=TFD%20online%20enquiry click here]
+
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 [email protected]]
  
Licences for the current edition will not be valid from 4 September 2017 when the new edition is published.
+
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>
 
<big>'''How to login'''</big>
Line 264: 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:aw@khpplc.co.uk?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, 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)]. For multiple user licence [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].
 
+
:•  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''], 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, the author invites you to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
+
  
:•  Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy and Reforms]]; chap 2 [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]; chap 11A [[Temporary Non-residence: Pre-2013 Departures]]; chap 99 [[Client Notification Regulations]].
+
*** 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>'''How to comment'''</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/oliver-marre/ Oliver Marre].   
+
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>
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<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 294: 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 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].
Line 300: 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