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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
 
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler QC].   
+
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 KC].   
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
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:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:1  [[Foreign Domicile: Tax Policy]]
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:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
  
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:3  [[Domicile]]  
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:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:4  [[Deemed Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:5   [[Residence of Individuals]]
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:4   [[Domicile]]  
  
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:6   [[Residence of Trustees]]
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:5   [[Deemed Domicile]]
  
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:7   [[Treaty-Residence]]
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:6   [[Residence of Individuals]]
  
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:8   [[Exit Taxes]]
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:7   [[Residence of Trustees]]
  
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:9  [[Split Years: Arrival and Departure]]
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:8  [[Residence of Companies]]
  
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:10  [[Temporary Non-residence]]
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:9  [[Treaty-Residence]]
  
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:11 A [[Income Categorisation]]  
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:10  [[Split Years]]
  
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:11 B [[Source/Relevant Foreign Income]]  
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:11 [[Temporary Non-residence]]
  
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:12  [[The Remittance Basis]]
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:12  [[Exit Taxes]]
  
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:13  [[The Meaning of Remittance]]
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:13  [[UK Arrival or Departure: Tax Checklist]]
  
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:14  [[Remittance Reliefs]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:15 [[Mixed Funds]]
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:14 [[Income and its Categorisation]]  
  
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:16 [[Trading Income]]
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:15 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:17 [[Trading in Land]]
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:16 [[Source/RFI/Territorial Principles]]  
  
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:18 [[Performers]]
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:17 [[The Remittance Basis]]
  
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:19 [[Property Income]]
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:18 [[The Meaning of Remittance]]
  
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:20 [[Deduction of interest from Property Income]]
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:19 [[Remittance Reliefs]]
  
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:21 [[Interest Income]]
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:20 [[Mixed Funds]]
  
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:22  [[Exempt Interest of Non-Residents]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:23 [[Dividend Income]]
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:21 [[Trading Income]]
  
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:24 A [[Annual Payments]]
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:22 [[Trading in Land]]
  
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:24 B [[Intellectual Property Income]]
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:23  [[Performers]]
  
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:25 [[Misc Sweep-Up Income]]
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:24 [[Property Income]]
  
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:26 [[Employment Income]]
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:25 [[Deduction of interest from Property Income]]
  
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:27 [[Travel Expenses: Employment Income]]
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:26 [[Interest Income]]
  
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:28 [[PAYE]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:29 [[Employment Income: DT Relief]]
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:28 [[Accrued Income Profits]]
  
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:30 [[Pension and Annuity Income]]
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:29 [[Deeply Discounted Securities]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:30 [[Dividend Income]]
  
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:32 [[IIP Trusts: Income Tax]]
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:31 [[Annual Payments]]
  
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:33 [[Settlor-interested Trust Code]]
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:32 [[Intellectual Property Income]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:33 [[Misc Sweep-Up Income]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:34 [[Employment Income]]
  
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:36 [[Transfer of Assets Abroad: Benefits]]
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:35 [[Travel Expenses: Employment Income]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:36 [[PAYE]]
  
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:38 [[Transfer of Assets Abroad: Motive Defence]]
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:37 [[Employment Income: DT Relief]]
  
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:39 [[Profit Fragmentation]]
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:38 [[Pension and Annuity Income]]
  
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:40 [[Transfer of Income Streams]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:41 [[Life Policies and Contracts]]
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:40 [[Benefit in Kind: Loans from Non-Resident Companies]]
  
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:42  [[Offshore Funds: Definitions]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:43 [[Offshore Income Gains]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:44 [[Income from Offshore Funds]]
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:42 [[IIP Trusts: Income Tax]]
  
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:45 [[Accrued Income Profits]]
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:43 [[Rates of Income Tax/CGT]]
  
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:46 [[Deeply Discounted Securities]]
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:44 [[Personal Allowances]]
  
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:47 [[Unit Trusts]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:48 [[Intermediated Securities]]
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:46 [[National Insurance Contributions]]
  
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:49 A [[Partnerships]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:49 B [[Partnership Income Shares]]
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:47  [[Settlor-interested Trust Code]]
  
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:50 [[Non-Resident Income Tax Relief]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:51 [[Collection of Tax from UK Representatives]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:52 [[Investment Manager Exemptions]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:53 [[Investment Management Fees & Carried Interest]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:54 [[Loans from Non-Resident Companies]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:55 [[Transactions in Securities]]
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:53  [[Profit Fragmentation]]
  
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:56 [[Rates of Income Tax/CGT]]
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:54 [[Transfer of Income Streams]]
  
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:57 [[Personal Allowances]]
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:55 [[Transactions in Securities]]
  
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:58  [[National Insurance Contributions]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:59 [[Chargeable Gains]]
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:56 [[Chargeable Gains]]
  
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:60 [[UK Property Held by Non-Residents]]
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:57 [[UK Property Held by Non-Residents]]
  
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:61  [[Residential Property: CGT]]
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:58 [[Reorganisations]]
  
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:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:59 [[Residential Property: CGT]]
  
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:63 [[Capital Payments from Non-Resident Trusts: s.87]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:65 [[Protected Trusts]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:66 [[Sub-Funds]]
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:63 [[Sub-Funds]]
  
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:67 [[Gains of Non-Resident Companies]]
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:64 [[Gains of Non-Resident Companies]]
  
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:68 [[Capital Losses]]
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:65 [[Capital Losses]]
  
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:69  [[Foreign Currency Issues]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:70 [[Unremittable Assets]]
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:66 [[Funds: Terms & Concepts]]
  
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:71 [[Double Taxation Arrangements: Introduction]]
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:67 [[Offshore Income Gains]]
  
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:72 [[DTA Anti-abuse Rules]]
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:68 [[Income from Offshore Funds]]
  
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:73 [[Limitation on Benefits]]
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:69  [[Unit Trusts]]
  
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:74 [[Foreign Tax Credit Relief]]
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:70 [[Life Policies and Contracts]]
  
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:75 [[EU Law and UK Taxation]]
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:71 [[Intermediated Securities]]
  
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:76 [[Excluded Property: Definition]]
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:72 [[Investment Manager Exemptions]]
  
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:77 [[Excluded Property Exemptions]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:78  [[Wills and IOVs]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:79 [[Reservation of Benefit]]
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:74 [[IHT Terms and Concepts]]
  
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:80 [[Inter-Trust Transfers: IHT]]
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:75 [[Excluded Property: Definition]]
  
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:81 [[IHT Deduction for Debts]]
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:76 [[Excluded Property Exemptions]]
  
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:82 [[IHT Close-Company Code]]
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:77 [[Wills and IOVs]]
  
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:83 [[IHT Double Taxation Treaties: Introduction]]
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:78 [[Reservation of Benefit]]
  
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:84 [[IHT DTAs: India, Pakistan, Italy, France]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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:85 [[IHT DTA: Netherlands]]
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:80 [[IHT Deduction for Debts]]
  
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:86 [[IHT DTA: South Africa]]
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:81  [[IHT Close-Company Code]]
  
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:87 [[IHT DTA: Switzerland]]
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:82  [[IHT Residential Property Code]]
  
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:88 [[IHT DTA: USA]]
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:83 [[Pre-Owned Assets]]
  
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:89 [[Foreign IHT Credit Relief]]
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:84 [[Pension Schemes and IHT]]
  
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:90  [[IHT Residential Property Code]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:91 [[Family Home and Chattels: Benefit in Kind Charges]]
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:85 [[Partnerships]]
  
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:92 [[Pre-Owned Assets]]
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:86 [[Partnership Income: Attribution]]
 +
 
 +
:87  [[Settlement, Bare Trust, and Associated Terminology]]
 +
 
 +
:88  [[Estates of Deceased Persons: CGT]]
 +
 
 +
:89  [[Estates of Deceased Persons: Income Tax]]
 +
 
 +
:90  [[Foreign Entities]]
 +
 
 +
:91  [[Hybrid Entities]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
 +
 
 +
:92  [[Protected Trusts]]
  
 
:93  [[Non-Dom/Non-Resident Spouse]]
 
:93  [[Non-Dom/Non-Resident Spouse]]
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:94  [[Joint Accounts]]
 
:94  [[Joint Accounts]]
  
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:95  [[ATED Taxes]]
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:95  [[Foreign Currency Issues]]
  
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:96 [[Estates of Deceased Persons: CGT]]
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:96 [[Cryptoassets]]
  
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:97  [[Estates of Deceased Persons: Income Tax]]
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:97  [[Unremittable Assets]]
  
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:98  [[Who is the Settlor?]]
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:98  [[ATED and SDLT]]
  
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:99  [[Trusts with Two or More Settlors]]
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:99  [[Who is the Settlor?]]
  
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:100 [[Situs of Assets for IHT]]
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:100 [[Multiple Settlors]]
  
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:101 [[Situs of Assets for CGT]]
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:101 [[Statutory Tax Indemnities]]
  
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:102 [[Foreign Entities]]
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:102 [[Situs of Assets for IHT]]
  
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:103 [[Hybrid Entities]]
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:103 [[Situs of Assets for CGT]]
  
 
:104 [[Control Connected Close and Related Expressions]]
 
:104 [[Control Connected Close and Related Expressions]]
  
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:105 [[Permanent Establishment and Branch/Agency]]
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:105 [[Participation & % Investment Tests]]
  
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:106 [[Reporting and Compliance]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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:107 [[Claims]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:108 [[Reporting and compliance: IHT]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
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:109 [[Reporting Beneficial Owners]]
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:108 [[DTA Anti-abuse Rules]]
  
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:110 [[Reporting Offshore Trusts]]  
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:109 [[Third Party Relief/Savings Clause]]
  
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:111 [[Requirement to Correct]]
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:110 [[Limitation on Benefits]]
  
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:112 [[Money Laundering]]
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:111 [[Credit for Foreign Tax]]
  
 +
:112 [[Non-discrimination]]
  
 +
:113 [[Mutual Agreement Procedure]]
  
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<big>'''Appendices'''</big>
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
 +
 
 +
:114 [[IHT Double Taxation Treaties: Introduction]]
 +
 
 +
:115 [[IHT DTAs: India, Pakistan, Italy, France]]
 +
 
 +
:116 [[IHT DTA: Netherlands]]
 +
 
 +
:117 [[IHT DTA: South Africa]]
 +
 
 +
:118 [[IHT DTA: Switzerland]]
 +
 
 +
:119 [[IHT DTA: USA]]
 +
 
 +
:120 [[Credit for Foreign IHT]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
 +
 
 +
:121 [[Reporting and Compliance]]
 +
 
 +
:122 [[Tax Return Filing Position]]
 +
 
 +
:123 [[Claims]]
 +
 
 +
:124 [[Collection of IT/CGT from UK Representatives]]
 +
 
 +
:125 [[Reporting and Compliance: IHT]]
 +
 
 +
:126 [[Penalties]]
 +
 
 +
:127 [[Failure to Prevent Tax Evasion]]
 +
 
 +
:128 [[Common Reporting Standard]]
 +
 
 +
:129 [[Trust Registration (TRS)]]
 +
 
 +
:130 [[Customer Due Diligence]]
 +
 
 +
:131 [[Reporting Offshore Trusts]]
 +
 
 +
:132 [[International Movement of Capital: Reports]]
 +
 
 +
:133 [[Money Laundering: POCA]]
 +
 
 +
 
 +
:'''<big>Appendices</big>'''
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
  
 
:[[Appendix 1 Words of Dispute]]
 
:[[Appendix 1 Words of Dispute]]
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:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
  
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:[[Appendix 5A  Commercial/View to Profit]]
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:[[Appendix 5 Commercial/View to Profit]]
  
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:[[Appendix 5B Receive/Entitled/Arise/Accrue]]
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:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
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:[[Appendix 6 Associated Operations: IHT]]
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:[[Appendix 7 What Do We Mean by "Real"]]
  
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:[[Appendix 7 Deeming Provisions]]
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:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
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:[[Appendix 8 The Territorial Principle]]
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:[[Appendix 8 Deeming Provisions]]
  
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:[[Appendix 9 What Do We Mean by "Real"]]
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:[[Appendix 9 Purpose of Statute]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
 
:[[Appendix 10 Parliamentarians]]
 
:[[Appendix 10 Parliamentarians]]
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:[[Appendix 11 Visiting Forces]]
 
:[[Appendix 11 Visiting Forces]]
  
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:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
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:[[Appendix 12 Students and Teachers]]
  
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:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
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:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
  
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:[[Appendix 14 UK Arrival or Departure: Tax Checklist]]
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:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
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:[[Appendix 15 The Wisdom of Parliament]]
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:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
  
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:[[Appendix 16 Non-discrimination]]
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:[[Appendix 15 Citizenship-based Taxation]]
  
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</div>
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:[[Appendix 16 The Wisdom of Parliament]]
  
  
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<big>'''2020/21 edition'''</big>
+
</div>
  
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This site contains the text of the 2020/21 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' with some post-publication [[Update | updates]].
 
  
−
The paper version of the book is also now out.
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<big>'''2024/25 edition'''</big>
  
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To access TFD online, you will need an online licence. To obtain this, go to
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The 2024/25 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online.  The paper form will follow in June.
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[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]] 
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Licences for the 2019/20 edition are no longer valid.
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To access TFD online, you will need an online licence. To obtain this, go to
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[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]] Licences for previous editions are not valid for the current edition.
  
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If you are an academic who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
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If you are an academic, student 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>
 
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Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
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Most of this site requires you [[Special:Userlogin|to login]].  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].
  
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Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
−
:Chapter 1 [[Foreign Domicile: Tax Policy]]  
+
−
:Chapter 2 [[Tax Avoidance]].
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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.
 
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<big>'''Comments please'''</big>
  
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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].   
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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/rebecca-sheldon/ Rebecca Sheldon].   
  
 
<big>'''If you want further advice'''</big>
 
<big>'''If you want further advice'''</big>
  
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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]].
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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 KC or other members of his chambers to advise.  See [[How to instruct James Kessler KC]].
  
 
<big>'''Archive editions'''</big>
 
<big>'''Archive editions'''</big>
  
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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.
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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>
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If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
 
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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 341: Line 408:
 
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.
 
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.
  
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Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
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<big>'''TFD Resource Archive'''</big>  
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To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 09:21, 9 April 2024

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 KC.


Contents

Update

Introduction
Dedication
A1 FIG Relief/Abolition of Domicile
Non-dom Policy & Avoidance
1 Mobile Individuals: Tax Policy
2 Tax Avoidance
3 Targeted Anti-Avoidance Rules (TAARs)
Domicile & Residence
4 Domicile
5 Deemed Domicile
6 Residence of Individuals
7 Residence of Trustees
8 Residence of Companies
9 Treaty-Residence
10 Split Years
11 Temporary Non-residence
12 Exit Taxes
13 UK Arrival or Departure: Tax Checklist
Income Tax: Principles & Remittance Basis
14 Income and its Categorisation
15 Income Recognition: Receive/Entitled/Arise/Paid
16 Source/RFI/Territorial Principles
17 The Remittance Basis
18 The Meaning of Remittance
19 Remittance Reliefs
20 Mixed Funds
Income by Category
21 Trading Income
22 Trading in Land
23 Performers
24 Property Income
25 Deduction of interest from Property Income
26 Interest Income
27 Exempt Interest of Non-Residents
28 Accrued Income Profits
29 Deeply Discounted Securities
30 Dividend Income
31 Annual Payments
32 Intellectual Property Income
33 Misc Sweep-Up Income
34 Employment Income
35 Travel Expenses: Employment Income
36 PAYE
37 Employment Income: DT Relief
38 Pension and Annuity Income
39 Benefit in Kind: Family Home and Chattels
40 Benefit in Kind: Loans from Non-Resident Companies
IT: General
41 Discretionary Trusts: Income Tax
42 IIP Trusts: Income Tax
43 Rates of Income Tax/CGT
44 Personal Allowances
45 Non-Residents Income Tax Relief
46 National Insurance Contributions
IT Avoidance Codes
47 Settlor-interested Trust Code
48 Transfer of Assets Abroad: Introduction
49 Transfer of Assets Abroad: Transferors
50 Transfer of Assets Abroad: Benefits
51 Transfer of Assets Abroad: Relief from Overlapping Charges
52 Transfer of Assets Abroad: Motive Defence
53 Profit Fragmentation
54 Transfer of Income Streams
55 Transactions in Securities
Capital Gains Tax
56 Chargeable Gains
57 UK Property Held by Non-Residents
58 Reorganisations
59 Residential Property: CGT
60 Gains of Non-Resident Settlor-Interested Trusts: s.86
61 Capital Payments from Non-Resident Trusts: s.87 Code
62 Borrowing by Non-Resident Trust: Sch 4B
63 Sub-Funds
64 Gains of Non-Resident Companies
65 Capital Losses
Funds
66 Funds: Terms & Concepts
67 Offshore Income Gains
68 Income from Offshore Funds
69 Unit Trusts
70 Life Policies and Contracts
71 Intermediated Securities
72 Investment Manager Exemptions
73 Investment Management Fees & Carried Interest
Inheritance Tax
74 IHT Terms and Concepts
75 Excluded Property: Definition
76 Excluded Property Exemptions
77 Wills and IOVs
78 Reservation of Benefit
79 Inter-Trust Transfers: IHT
80 IHT Deduction for Debts
81 IHT Close-Company Code
82 IHT Residential Property Code
83 Pre-Owned Assets
84 Pension Schemes and IHT
Entities
85 Partnerships
86 Partnership Income: Attribution
87 Settlement, Bare Trust, and Associated Terminology
88 Estates of Deceased Persons: CGT
89 Estates of Deceased Persons: Income Tax
90 Foreign Entities
91 Hybrid Entities
Topics Affecting More Than One Tax
92 Protected Trusts
93 Non-Dom/Non-Resident Spouse
94 Joint Accounts
95 Foreign Currency Issues
96 Cryptoassets
97 Unremittable Assets
98 ATED and SDLT
99 Who is the Settlor?
100 Multiple Settlors
101 Statutory Tax Indemnities
102 Situs of Assets for IHT
103 Situs of Assets for CGT
104 Control Connected Close and Related Expressions
105 Participation & % Investment Tests
106 Permanent Establishment and Branch/Agency
Double Taxation Agreements IT/CGT
107 Double Taxation Arrangements: Introduction
108 DTA Anti-abuse Rules
109 Third Party Relief/Savings Clause
110 Limitation on Benefits
111 Credit for Foreign Tax
112 Non-discrimination
113 Mutual Agreement Procedure
Double Taxation Agreements: IHT
114 IHT Double Taxation Treaties: Introduction
115 IHT DTAs: India, Pakistan, Italy, France
116 IHT DTA: Netherlands
117 IHT DTA: South Africa
118 IHT DTA: Switzerland
119 IHT DTA: USA
120 Credit for Foreign IHT
Administration
121 Reporting and Compliance
122 Tax Return Filing Position
123 Claims
124 Collection of IT/CGT from UK Representatives
125 Reporting and Compliance: IHT
126 Penalties
127 Failure to Prevent Tax Evasion
128 Common Reporting Standard
129 Trust Registration (TRS)
130 Customer Due Diligence
131 Reporting Offshore Trusts
132 International Movement of Capital: Reports
133 Money Laundering: POCA


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 Beneficial Ownership/Entitlement
Appendix 7 What Do We Mean by "Real"
Construction of Statutes
Appendix 8 Deeming Provisions
Appendix 9 Purpose of Statute
Special Taxpayers
Appendix 10 Parliamentarians
Appendix 11 Visiting Forces
Appendix 12 Students and Teachers
Tax Reform
Appendix 13 How to Improve Residence and Domicile Taxation
Appendix 14 Reform of Offshore Anti-avoidance Law
Appendix 15 Citizenship-based Taxation
Appendix 16 The Wisdom of Parliament



2024/25 edition

The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online. The paper form will follow in June.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected] Licences for previous editions are not valid for the current edition.

If you are an academic, student or other non-tax practitioner who wants access for research purposes, contact James Kessler

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Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: Tax Policy
Chapter 2 Tax Avoidance

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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 KC or other members of his chambers to advise. See How to instruct James Kessler KC.

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.

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Technical notes

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TFD Resource Archive

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