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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]]
  
:[[Introduction]]
+
[[Introduction]]
 +
 
 +
''Non-dom policy & avoidance''
  
 
:1  [[Foreign Domicile: Tax Policy]]
 
:1  [[Foreign Domicile: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
 +
 +
''Domicile & residence''
  
 
:3  [[Domicile]]  
 
:3  [[Domicile]]  
Line 26: Line 31:
 
:6  [[Residence of Trustees]]
 
:6  [[Residence of Trustees]]
  
:7  [[Treaty-Residence]]
+
:7  [[Residence of Companies]]
  
:8  [[Exit Taxes]]
+
:8  [[Treaty-Residence]]
  
:9 [[Split Years: Arrival and Departure]]
+
:9   [[Split Years: Arrival and Departure]]
  
:10  [[Temporary Non-residence]]
+
:10  [[Temporary Non-residence]]
  
:11  [[The Remittance Basis]]
+
:11  [[Exit Taxes]]
  
:12  [[The Meaning of Remittance]]
+
:12  [[UK Arrival or Departure: Tax Checklist]]
  
:13  [[Remittance Reliefs]]
+
''Income Tax: Principles & remittance basis''
  
:14 [[Mixed Funds]]
+
:13 [[Income Categorisation]]  
  
:15 [[Income Categories and Sources]]
+
:14 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
:16 [[Trading Income]]
+
:15 [[Source/RFI/Territorial Principles]]  
  
:17 [[Trading in Land]]
+
:16 [[The Remittance Basis]]
  
:18 [[Entertainers and Sportspeople]]
+
:17 [[The Meaning of Remittance]]
  
:19 [[Property Income]]
+
:18 [[Remittance Reliefs]]
  
:20 [[Deduction of interest from Property Income]]
+
:19 [[Mixed Funds]]
  
:21  [[Interest Income]]
+
''Income by category''
  
:22 [[Exempt Interest of Non-Residents]]
+
:20 [[Trading Income]]
  
:23 [[Dividend Income]]
+
:21 [[Trading in Land]]
  
:24 [[Royalty Income]]
+
:22 [[Performers]]
  
:25 [[Misc Sweep-Up Income]]
+
:23 [[Property Income]]
  
:26 [[Employment Income]]
+
:24 [[Deduction of interest from Property Income]]
  
:27 [[Travel Expenses: Employment Income]]
+
:25 [[Interest Income]]
  
:28 [[PAYE]]
+
:26 [[Exempt Interest of Non-Residents]]
  
:29 [[Employment Income: DT Relief]]
+
:27 [[Accrued Income Profits]]
  
:30 [[Pension and Annuity Income]]
+
:28 [[Deeply Discounted Securities]]
  
:31 [[Discretionary Trusts: Income Tax]]
+
:29 [[Dividend Income]]
  
:32 [[IIP Trusts: Income Tax]]
+
:30 [[Annual Payments]]
  
:33  [[Settlor-interested Trust Code]]
+
:31 [[Intellectual Property Income]]
  
:34 [[Transfer of Assets Abroad: Introduction]]
+
:32 [[Misc Sweep-Up Income]]
  
:35 [[Transfer of Assets Abroad: Transferors]]
+
:33 [[Employment Income]]
  
:36 [[Transfer of Assets Abroad: Benefits]]
+
:34 [[Travel Expenses: Employment Income]]
  
:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+
:35 [[PAYE]]
  
:38 [[Transfer of Assets Abroad: Motive Defence]]
+
:36 [[Employment Income: DT Relief]]
  
:39 [[Life Policies and Contracts]]
+
:37 [[Pension and Annuity Income]]
  
:40  [[Offshore Funds: Definition]]
+
''IT: General
  
:41 [[Offshore Income Gains]]
+
:38 [[Discretionary Trusts: Income Tax]]
  
:42 [[Income from Offshore Funds]]
+
:39 [[IIP Trusts: Income Tax]]
  
:43 [[Accrued Income Profits]]
+
:40 [[Rates of Income Tax/CGT]]
  
:44 [[Deeply Discounted Securities]]
+
:41 [[Personal Allowances]]
  
:45 [[Unit Trusts]]
+
:42 [[Non-Residents Income Tax Relief]]
  
:46 [[Intermediated Securities]]
+
:43 [[National Insurance Contributions]]
  
:47  [[Partnerships]]
+
''IT avoidance codes''
  
:48 [[Non-Residents Income Tax Relief]]
+
:44 [[Settlor-interested Trust Code]]
  
:49 [[Collection of Tax from UK Representatives]]
+
:45 [[Transfer of Assets Abroad: Introduction]]
  
:50 [[Investment Manager Exemptions]]
+
:46 [[Transfer of Assets Abroad: Transferors]]
  
:51 [[Investment Management Fees & Carried Interest]]
+
:47 [[Transfer of Assets Abroad: Benefits]]
  
:52 [[Loans from Non-Resident Companies]]
+
:48 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
:53 [[Rates of Tax]]
+
:49 [[Transfer of Assets Abroad: Motive Defence]]
  
:54 [[Personal Allowances and Annual Exemption]]
+
:50 [[Profit Fragmentation]]
  
:55 [[National Insurance Contributions]]
+
:51 [[Transfer of Income Streams]]
  
:56 [[Gains of UK Residents]]
+
:52 [[Transactions in Securities]]
  
:57  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+
''Capital Gains Tax''
  
:58 [[Capital Payments from Non-Resident Trusts: s.87]]
+
:53 [[Chargeable Gains]]
  
:59 [[Borrowing by Non-resident Trust: Sch 4B]]
+
:54 [[UK Property Held by Non-Residents]]
  
:60 [[Protected Trust Reliefs]]
+
:55 [[Residential Property: CGT]]
  
:61 [[Sub-Funds]]
+
:56 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
:62 [[Gains of Non-Resident Companies]]
+
:57 [[Capital Payments from Non-Resident Trusts: s.87]]
  
:63 [[Capital Losses]]
+
:58 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
:64 [[Foreign Currency Issues]]
+
:59 [[Sub-Funds]]
  
:65 [[Unremittable Assets]]
+
:60 [[Gains of Non-Resident Companies]]
  
:66 [[Double Taxation Arrangements: Introduction]]
+
:61 [[Capital Losses]]
  
:67  [[DTA Anti-abuse Rules]]
+
''Funds''
  
:68 [[Foreign Tax Credit Relief]]
+
:62 [[Life Policies and Contracts]]
  
:69 [[EU Law and UK Taxation]]
+
:63 [[Offshore Funds: Definitions]]
  
:70 [[Excluded Property: Definition]]
+
:64 [[Offshore Income Gains]]
  
:71 [[Excluded Property Exemptions]]
+
:65 [[Income from Offshore Funds]]
  
:72 [[Wills and IOVs]]
+
:66 [[Unit Trusts]]
  
:73 [[Reservation of Benefit]]
+
:67 [[Intermediated Securities]]
  
:74 [[Inter-Trust Transfers: IHT]]
+
:68 [[Investment Manager Exemptions]]
  
:75 [[IHT Deduction for Debts]]
+
:69 [[Investment Management Fees & Carried Interest]]
  
:76  [[IHT Double Taxation Treaties: Introduction]]
+
''Inheritance Tax''
  
:77 [[IHT DTAs: India, Pakistan, Italy, France]]
+
:70 [[IHT Terms and Concepts]]
  
:78 [[IHT DTA: USA]]
+
:71 [[Excluded Property: Definition]]
  
:79 [[IHT DTA: Switzerland]]
+
:72 [[Excluded Property Exemptions]]
  
:80 [[IHT DTA: Netherlands]]
+
:73 [[Wills and IOVs]]
  
:81 [[Foreign IHT Credit Relief]]
+
:74 [[Reservation of Benefit]]
  
:82 [[Marriage to Non-dom or Non-resident]]
+
:75 [[Inter-Trust Transfers: IHT]]
  
:83 [[Private Residence Relief]]
+
:76 [[IHT Deduction for Debts]]
  
:84 [[Residential Property of Non-Residents: NRCGT]]
+
:77 [[IHT Close-Company Code]]
  
:85 [[Family Home and Chattels: Benefit in Kind Charges]]
+
:78 [[IHT Residential Property Code]]
  
:86 [[ATED Taxes]]
+
:79 [[Family Home and Chattels: Benefit in Kind Charges]]
  
:87 [[Residential property: IHT]]
+
:80 [[Pre-Owned Assets]]
  
:88 [[Pre-Owned Assets]]
+
:81 [[Loans from Non-Resident Companies]]
  
:89  [[Joint Accounts]]
+
''Entities''
  
:90 [[Estates of Deceased Persons: CGT]]
+
:82 [[Partnerships]]
  
:91 [[Estates of Deceased Persons: Income Tax]]
+
:83 [[Partnership Income: Attribution]]
  
:92 [[Who is the Settlor?]]
+
:84 [[Estates of Deceased Persons: CGT]]
  
:93 [[Trusts with Two or More Settlors]]
+
:85 [[Estates of Deceased Persons: Income Tax]]
  
:94  [[Situs of Assets for IHT]]
+
:85A [[Settlement, Bare Trust, and Associated Terminology]]
  
:95 [[Situs of Assets for CGT]]
+
:86 [[Foreign Entities]]
  
:96 [[Foreign Entities]]
+
:87 [[Hybrid Entities]]
  
:97  [[Hybrid Entities]]
+
''Concepts & topics affecting more than one tax''
  
:98 [[Control Connected Close and Related Expressions]]
+
:88 [[Protected Trusts]]
  
:99 [[Permanent Establishment and Branch/Agency]]
+
:89 [[Non-Dom/Non-Resident Spouse]]
  
:100 [[Disclosure and Compliance]]
+
:90 [[Joint Accounts]]
  
:101 [[Disclosure on Death ]]
+
:91 [[Foreign Currency Issues]]
  
:102 [[Disclosure of Offshore Trusts]]
+
:92  [[Unremittable Assets]]
  
:103 [[Criminal Law and Professional Conduct]]
+
:93 [[ATED and SDLT]]
  
 +
:94  [[Who is the Settlor?]]
  
:[[Appendix 1: Common Expressions]]
+
:95  [[Multiple Settlors]]
  
:[[Appendix 2: Consideration, Arm's Length/Full Value]]
+
:96  [[Statutory Tax Indemnities]]
  
:[[Appendix 3: Associated Operations: IHT]]
+
:97  [[Situs of Assets for IHT]]
  
:[[Appendix 4: Construction of Deeming Provisions]]
+
:98  [[Situs of Assets for CGT]]
  
:[[Appendix 5: What Do We Mean by "Real"?]]
+
:99  [[Control Connected Close and Related Expressions]]
  
:[[Appendix 6: Parliamentarians]]
+
:100 [[Participation and % interest tests]]
  
:[[Appendix 7: Visiting Forces]]
+
:101 [[Permanent Establishment and Branch/Agency]]
  
:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
+
:102  [[Post-Brexit EU Law]]
  
:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
+
:103  [[Double Taxation Arrangements: Introduction]]
  
:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
+
:104  [[DTA Anti-abuse Rules]]
  
:[[Appendix 11: Welsh Devolution]]
+
:105  [[Limitation on Benefits]]
  
:[[Appendix 12: The Wisdom of Parliament]]
+
:106  [[Credit for Foreign Tax]]
  
</div>
+
:107  [[Non-discrimination]]
  
 +
''Double Taxation Agreements: IHT
  
<big>'''New 2018/19 edition update in progress'''</big>
+
:108  [[IHT Double Taxation Treaties: Introduction]]
  
The new 2018/19 edition of the book will go to the printers shortly, and should be available at the end of April.
+
:109  [[IHT DTAs: India, Pakistan, Italy, France]]
  
Work is now underway to update the online text to the text of the 2018/19 edition of the book. While this work is in progress, chapters which have/have not been updated will be clearly marked.
+
:110  [[IHT DTA: Netherlands]]
  
To order copies of the new edition, and online licences for 2018/19 [mailto:[email protected]?Subject=TFD%20enquiry contact the publishers].
+
:111 [[IHT DTA: South Africa]]
  
There is a special arrangement for holders of licences for the 2017/18 edition.  The useful life of the licence was cut short this year, because the new Finance Bill timetable brought this year's Finance Bill forward from July to March.  Accordingly holders of 2017/18 licences will qualify for a discount when purchasing licences for the 2018/19 edition of TFD online.  The discount will be 50% of the cost of the 2017/18 licences.
+
:112 [[IHT DTA: Switzerland]]
  
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.
+
:113  [[IHT DTA: USA]]
 +
 
 +
:114  [[Credit for Foreign IHT]]
 +
 
 +
''Administration''
 +
 
 +
:115 [[Reporting and Compliance]]
 +
 
 +
:116 [[Tax Return Filing Position]]
 +
 
 +
:117 [[Claims]]
 +
 
 +
:118 [[Collection of Tax from UK Representatives]]
 +
 
 +
:119 [[Reporting and Compliance: IHT]]
 +
 
 +
:120 [[Penalties]]
 +
 
 +
:120A [[Failure to Prevent Tax Evasion]]
 +
 
 +
:121 [[Common Reporting Standard]]
 +
 
 +
:122 [[Trust Registration]]
 +
 
 +
:123 [[Reporting Offshore Trusts]]
 +
 
 +
:124 [[International Movement of Capital: Reports]]
 +
 
 +
:125 [[Money Laundering]]
 +
 
 +
 
 +
''Appendices'':
 +
 
 +
''Words & Concepts''
 +
 
 +
:[[Appendix 1 Words of Dispute]]
 +
 
 +
:[[Appendix 2 Common Legal Expressions]]
 +
 
 +
:[[Appendix 3 Family Terminology]]
 +
 
 +
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 +
 
 +
:[[Appendix 5 Commercial/View to Profit]]
 +
 
 +
:[[Appendix 6 What Do We Mean by "Real"]]
 +
 
 +
:[[Appendix 7 Deeming Provisions]]
 +
 
 +
''Special taxpayers''
 +
 
 +
:[[Appendix 8 Parliamentarians]]
 +
 
 +
:[[Appendix 9 Visiting Forces]]
 +
 
 +
:[[Appendix 10 Students and Teachers]]
 +
 
 +
''Tax reform''
 +
 
 +
:[[Appendix 11 How to Improve Residence and Domicile Taxation]]
 +
 
 +
:[[Appendix 12 Reform of Offshore Anti-avoidance Law]]
 +
 
 +
:[[Appendix 13 The Wisdom of Parliament]]
 +
 
 +
:[[Appendix 14 Purpose in Tax Statutes]]
 +
 
 +
 
 +
</div>
 +
 
 +
 
 +
<big>'''2021/22 edition'''</big>
 +
 
 +
This site contains the text of the 2021/22 edition of ''Taxation of Non-Residents and Foreign Domiciliaries''. A paper version of the 2021/22 edition is also now available.   
 +
 
 +
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 2020/21 edition are no longer valid.
 +
 
 +
If you are an academic or other non-tax practitioner 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 351:
 
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 front 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:
  
:*  Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy]]; chap 2 [[Tax Avoidance]].
+
Chapter 1 [[Foreign Domicile: Tax Policy]]<br/>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 no longer 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>
  
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]].
+
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 or other members of his chambers to advise.  See [[How to instruct James Kessler QC]].
  
 
<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 292: Line 381:
 
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 298: Line 387:
 
<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>
+
</big>

Revision as of 10:40, 22 July 2021

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

Non-dom policy & avoidance

1 Foreign Domicile: Tax Policy
2 Tax Avoidance

Domicile & residence

3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Residence of Companies
8 Treaty-Residence
9 Split Years: Arrival and Departure
10 Temporary Non-residence
11 Exit Taxes
12 UK Arrival or Departure: Tax Checklist

Income Tax: Principles & remittance basis

13 Income Categorisation
14 Income Recognition: Receive/Entitled/Arise/Paid
15 Source/RFI/Territorial Principles
16 The Remittance Basis
17 The Meaning of Remittance
18 Remittance Reliefs
19 Mixed Funds

Income by category

20 Trading Income
21 Trading in Land
22 Performers
23 Property Income
24 Deduction of interest from Property Income
25 Interest Income
26 Exempt Interest of Non-Residents
27 Accrued Income Profits
28 Deeply Discounted Securities
29 Dividend Income
30 Annual Payments
31 Intellectual Property Income
32 Misc Sweep-Up Income
33 Employment Income
34 Travel Expenses: Employment Income
35 PAYE
36 Employment Income: DT Relief
37 Pension and Annuity Income

IT: General

38 Discretionary Trusts: Income Tax
39 IIP Trusts: Income Tax
40 Rates of Income Tax/CGT
41 Personal Allowances
42 Non-Residents Income Tax Relief
43 National Insurance Contributions

IT avoidance codes

44 Settlor-interested Trust Code
45 Transfer of Assets Abroad: Introduction
46 Transfer of Assets Abroad: Transferors
47 Transfer of Assets Abroad: Benefits
48 Transfer of Assets Abroad: Relief from Overlapping Charges
49 Transfer of Assets Abroad: Motive Defence
50 Profit Fragmentation
51 Transfer of Income Streams
52 Transactions in Securities

Capital Gains Tax

53 Chargeable Gains
54 UK Property Held by Non-Residents
55 Residential Property: CGT
56 Gains of Non-Resident Settlor-Interested Trusts: s.86
57 Capital Payments from Non-Resident Trusts: s.87
58 Borrowing by Non-Resident Trust: Sch 4B
59 Sub-Funds
60 Gains of Non-Resident Companies
61 Capital Losses

Funds

62 Life Policies and Contracts
63 Offshore Funds: Definitions
64 Offshore Income Gains
65 Income from Offshore Funds
66 Unit Trusts
67 Intermediated Securities
68 Investment Manager Exemptions
69 Investment Management Fees & Carried Interest

Inheritance Tax

70 IHT Terms and Concepts
71 Excluded Property: Definition
72 Excluded Property Exemptions
73 Wills and IOVs
74 Reservation of Benefit
75 Inter-Trust Transfers: IHT
76 IHT Deduction for Debts
77 IHT Close-Company Code
78 IHT Residential Property Code
79 Family Home and Chattels: Benefit in Kind Charges
80 Pre-Owned Assets
81 Loans from Non-Resident Companies

Entities

82 Partnerships
83 Partnership Income: Attribution
84 Estates of Deceased Persons: CGT
85 Estates of Deceased Persons: Income Tax
85A Settlement, Bare Trust, and Associated Terminology
86 Foreign Entities
87 Hybrid Entities

Concepts & topics affecting more than one tax

88 Protected Trusts
89 Non-Dom/Non-Resident Spouse
90 Joint Accounts
91 Foreign Currency Issues
92 Unremittable Assets
93 ATED and SDLT
94 Who is the Settlor?
95 Multiple Settlors
96 Statutory Tax Indemnities
97 Situs of Assets for IHT
98 Situs of Assets for CGT
99 Control Connected Close and Related Expressions
100 Participation and % interest tests
101 Permanent Establishment and Branch/Agency
102 Post-Brexit EU Law
103 Double Taxation Arrangements: Introduction
104 DTA Anti-abuse Rules
105 Limitation on Benefits
106 Credit for Foreign Tax
107 Non-discrimination

Double Taxation Agreements: IHT

108 IHT Double Taxation Treaties: Introduction
109 IHT DTAs: India, Pakistan, Italy, France
110 IHT DTA: Netherlands
111 IHT DTA: South Africa
112 IHT DTA: Switzerland
113 IHT DTA: USA
114 Credit for Foreign IHT

Administration

115 Reporting and Compliance
116 Tax Return Filing Position
117 Claims
118 Collection of Tax from UK Representatives
119 Reporting and Compliance: IHT
120 Penalties
120A Failure to Prevent Tax Evasion
121 Common Reporting Standard
122 Trust Registration
123 Reporting Offshore Trusts
124 International Movement of Capital: Reports
125 Money Laundering


Appendices:

Words & Concepts

Appendix 1 Words of Dispute
Appendix 2 Common Legal Expressions
Appendix 3 Family Terminology
Appendix 4 Consideration/Arm's Length/Full Value
Appendix 5 Commercial/View to Profit
Appendix 6 What Do We Mean by "Real"
Appendix 7 Deeming Provisions

Special taxpayers

Appendix 8 Parliamentarians
Appendix 9 Visiting Forces
Appendix 10 Students and Teachers

Tax reform

Appendix 11 How to Improve Residence and Domicile Taxation
Appendix 12 Reform of Offshore Anti-avoidance Law
Appendix 13 The Wisdom of Parliament
Appendix 14 Purpose in Tax Statutes



2021/22 edition

This site contains the text of the 2021/22 edition of Taxation of Non-Residents and Foreign Domiciliaries. A paper version of the 2021/22 edition is also now available.

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 2020/21 edition are no longer valid.

If you are an academic or other non-tax practitioner 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:

Every copy of the printed book has a 3 week trial licence (see inside front cover of volume 1). To order copies of the book email the publishers or go to the publishers' website.

You may purchase a single or multiple user licence: To obtain these contact the publishers.

Without logging in, you can access:

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.

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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 or other members of his chambers 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.