Difference between revisions of "Main Page"

Latest revision as of 09:21, 9 April 2024

This site provides comprehensive information about:

Taxation of foreign domiciliaries
Taxation of non-residents on UK 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 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

How to login

Most of this site requires you to login. You may purchase a single or multiple user licence: To obtain these contact the publishers.

Without logging in, you can access:

Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: 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 no longer 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 Rebecca Sheldon.

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 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.

Contact

If you have technical problems, or problems logging in, click here

To contact James Kessler KC click here

To contact Rebecca Sheldon, 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.

TFD Resource Archive

To access the TFD reference material, click here: TFD Resource Archive

Difference between revisions of "Main Page"

Latest revision as of 09:21, 9 April 2024

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@@ Line 3: / Line 3: @@
 # Taxation of non-residents on UK 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 2017/18 edition of [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://www.kessler.co.uk James Kessler QC].
+It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler KC].
 <div style="float: left; width: 33%">
 <big>'''Contents'''</big>
-[[Introduction]]
+[[Update]]
-:1  [[Foreign Domicile: Tax Policy and Reforms]]
+:[[Introduction]]
-:2  [[Tax Avoidance: Public Debate]]
+:[[Dedication]]
-:3  [[Domicile]]
+:A1  [[FIG Relief/Abolition of Domicile]]
-:4  [[Deemed Domicile]]
+:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
-:5   [[Residence of Individuals]]
+:1   [[Mobile Individuals: Tax Policy]]
-:6   [[Residence of Trustees]]
+:2   [[Tax Avoidance]]
-:7   [[Treaty-Residence]]
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:8  [[Exit Taxes]]
+:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
-:9  [[Split Years: Arrival and Departure]]
+:4  [[Domicile]]
-:10  [[Temporary Non-residence: Post-2013 Departures]]
+:5  [[Deemed Domicile]]
-:10A  [[Temporary Non-residence: Pre-2013 Departures]]
+:6  [[Residence of Individuals]]
-:11  [[The Remittance Basis]]
+:7  [[Residence of Trustees]]
-:12  [[The Meaning of Remittance]]
+:8  [[Residence of Companies]]
-:13  [[Remittance Reliefs]]
+:9  [[Treaty-Residence]]
-:14  [[Mixed Funds]]
+:10  [[Split Years]]
-:15  [[Income Categories and Sources]]
+:11  [[Temporary Non-residence]]
-:16  [[Trading Income]]
+:12  [[Exit Taxes]]
-:17  [[Trading in Land]]
+:13  [[UK Arrival or Departure: Tax Checklist]]
-:18  [[Entertainers and Sportspeople]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
-:19  [[Property Income]]
+:14  [[Income and its Categorisation]]
-:20  [[Deduction of interest from Property Income]]
+:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:21  [[Interest Income]]
+:16  [[Source/RFI/Territorial Principles]]
-:22  [[Exempt Interest of Non-Residents]]
+:17  [[The Remittance Basis]]
-:23  [[Dividend Income]]
+:18  [[The Meaning of Remittance]]
-:24  [[Royalty Income]]
+:19  [[Remittance Reliefs]]
-:25  [[Misc Sweep-Up Income]]
+:20  [[Mixed Funds]]
-:26  [[Employment Income]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
-:27  [[Travel Expenses: Employment Income Deduction]]
+:21  [[Trading Income]]
-:28  [[PAYE]]
+:22  [[Trading in Land]]
-:29  [[Employment Income: DT Relief]]
+:23  [[Performers]]
-:30  [[Pension and Annuity Income]]
+:24  [[Property Income]]
-:31  [[Discretionary Trusts: Income Tax]]
+:25  [[Deduction of interest from Property Income]]
-:32  [[IIP Trusts: Income Tax]]
+:26  [[Interest Income]]
-:33  [[Settlor-interested Trusts]]
+:27  [[Exempt Interest of Non-Residents]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:28  [[Accrued Income Profits]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:29  [[Deeply Discounted Securities]]
-:36  [[Transfer of Assets Abroad: Non-transferors]]
+:30  [[Dividend Income]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:31  [[Annual Payments]]
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:32  [[Intellectual Property Income]]
-:39  [[Life Policies and Contracts]]
+:33  [[Misc Sweep-Up Income]]
-:40  [[Offshore Funds: Definition]]
+:34  [[Employment Income]]
-:41  [[Offshore Income Gains]]
+:35  [[Travel Expenses: Employment Income]]
-:42  [[Income from Offshore Funds]]
+:36  [[PAYE]]
-:43  [[Accrued Income Profits]]
+:37  [[Employment Income: DT Relief]]
-:44  [[Deeply Discounted Securities]]
+:38  [[Pension and Annuity Income]]
-:45  [[Unit Trusts]]
+:39  [[Benefit in Kind: Family Home and Chattels]]
-:46  [[Intermediated Securities]]
+:40  [[Benefit in Kind: Loans from Non-Resident Companies]]
-:47  [[Partnerships]]
+:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
-:48  [[Non-Residents Income Tax Relief]]
+:41  [[Discretionary Trusts: Income Tax]]
-:49  [[Collection of Tax from UK Representatives]]
+:42  [[IIP Trusts: Income Tax]]
-:50  [[Investment Manager Exemptions]]
+:43  [[Rates of Income Tax/CGT]]
-:51  [[Investment Management Fees & Carried Forward]]
+:44  [[Personal Allowances]]
-:52  [[Loans from Non-Resident Companies]]
+:45  [[Non-Residents Income Tax Relief]]
-:53  [[Rates of Tax]]
+:46  [[National Insurance Contributions]]
-:54  [[Personal Allowances and Annual Exemptions]]
+:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
-:55  [[National Insurance Contributions]]
+:47  [[Settlor-interested Trust Code]]
-:56  [[Gains of UK Residents]]
+:48  [[Transfer of Assets Abroad: Introduction]]
-:57  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:49  [[Transfer of Assets Abroad: Transferors]]
-:58  [[Capital Payments from Non-Resident Trusts: s.87]]
+:50  [[Transfer of Assets Abroad: Benefits]]
-:59  [[Borrowing by Non-resident Trust: Sch 4B]]
+:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:60  [[Protected Trusts]]
+:52  [[Transfer of Assets Abroad: Motive Defence]]
-:61  [[Sub-Funds]]
+:53  [[Profit Fragmentation]]
-:62  [[Gains of Non-Resident Companies]]
+:54  [[Transfer of Income Streams]]
-:63  [[Capital Losses]]
+:55  [[Transactions in Securities]]
-:64  [[Foreign Currency Issues]]
+:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
-:65  [[Unremittable Assets]]
+:56  [[Chargeable Gains]]
-:66  [[Double Taxation Arrangements: Introduction]]
+:57  [[UK Property Held by Non-Residents]]
-:67  [[DTA Anti-abuse Rules]]
+:58 [[Reorganisations]]
-:68  [[Foreign Tax Credit Relief]]
+:59  [[Residential Property: CGT]]
-:69  [[EU Law and UK Taxation]]
+:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:70  [[Excluded Property: Definition]]
+:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:71  [[Excluded Property Exemptions]]
+:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:72  [[Wills and IOVs]]
+:63  [[Sub-Funds]]
-:73  [[Reservation of Benefit]]
+:64  [[Gains of Non-Resident Companies]]
-:74  [[Inter-Trust Transfers: IHT]]
+:65  [[Capital Losses]]
-:75  [[IHT Deduction for Debts]]
+:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
-:76  [[IHT Double Taxation Treaties - Introduction]]
+:66  [[Funds: Terms & Concepts]]
-:77  [[IHT DTAs: India, Pakistan, Italy, France]]
+:67  [[Offshore Income Gains]]
-:78  [[IHT DTA: USA]]
+:68  [[Income from Offshore Funds]]
-:79  [[IHT DTA: Switzerland]]
+:69  [[Unit Trusts]]
-:80  [[IHT DTA: Netherlands]]
+:70  [[Life Policies and Contracts]]
-:81  [[Foreign IHT Credit Relief]]
+:71  [[Intermediated Securities]]
-:82  [[Marriage to Non-dom or Non-resident]]
+:72  [[Investment Manager Exemptions]]
-:83  [[Private Residence Relief]]
+:73  [[Investment Management Fees & Carried Interest]]
-:84  [[Residential Property of Non-Residents: NRCGT]]
+:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
-:85  [[Family Home and Chattels: Benefit in Kind Charges]]
+:74  [[IHT Terms and Concepts]]
-:86  [[Corporate Residential Property]]
+:75  [[Excluded Property: Definition]]
-:87  [[Residential property: IHT]]
+:76  [[Excluded Property Exemptions]]
-:88  [[Pre-Owned Assets]]
+:77  [[Wills and IOVs]]
-:89  [[Joint Accounts]]
+:78  [[Reservation of Benefit]]
-:90  [[Estates of Deceased Persons: CGT]]
+:79  [[Inter-Trust Transfers: IHT]]
-:91  [[Estates of Deceased Persons: Income Tax]]
+:80  [[IHT Deduction for Debts]]
-:92  [[Who is the Settlor?]]
+:81  [[IHT Close-Company Code]]
-:93  [[Trusts with Two or More Settlors]]
+:82  [[IHT Residential Property Code]]
-:94  [[Situs of Assets for IHT]]
+:83  [[Pre-Owned Assets]]
-:95  [[Situs of Assets for CGT]]
+:84  [[Pension Schemes and IHT]]
-:96  [[Foreign Entities]]
+:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
-:97  [[Hybrid Entities]]
+:85  [[Partnerships]]
-:98  [[Control Connected Close and Related Expressions]]
+:86  [[Partnership Income: Attribution]]
-:99  [[Permanent Establishment and Branch/Agency]]
+:87  [[Settlement, Bare Trust, and Associated Terminology]]
-:100  [[Disclosure and Compliance]]
+:88  [[Estates of Deceased Persons: CGT]]
-:101  [[Disclosure on Death ]]
+:89  [[Estates of Deceased Persons: Income Tax]]
-:102 [[Disclosure of Offshore Trusts]]
+:90  [[Foreign Entities]]
-:103  [[Criminal Law and Professional Conduct]]
+:91  [[Hybrid Entities]]
+:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
-:[[Appendix 1: Common Expressions]]
+:92  [[Protected Trusts]]
-:[[Appendix 2: Consideration, Arm's Length/Full Value]]
+:93  [[Non-Dom/Non-Resident Spouse]]
-:[[Appendix 3: Associated Operations: IHT]]
+:94  [[Joint Accounts]]
-:[[Appendix 4: Construction of Deeming Provisions]]
+:95  [[Foreign Currency Issues]]
-:[[Appendix 5: What Do We Mean by "Real"?]]
+:96 [[Cryptoassets]]
-:[[Appendix 6: Parliamentarians]]
+:97  [[Unremittable Assets]]
-:[[Appendix 7: Visiting Forces]]
+:98  [[ATED and SDLT]]
-:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
+:99  [[Who is the Settlor?]]
-:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
+:100  [[Multiple Settlors]]
-:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
+:101  [[Statutory Tax Indemnities]]
-:[[Appendix 11: Welsh Devolution]]
+:102  [[Situs of Assets for IHT]]
-</div>
+:103 [[Situs of Assets for CGT]]
+:104 [[Control Connected Close and Related Expressions]]
-<big>'''New 2017/18 edition'''</big>
+:105 [[Participation & % Investment Tests]]
-The text of this 2017/18 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' is based on the Finance Bill (March 2017) and draft domicile legislation published July 2017. (At present some chapters remain to be updated: this is noted at the top of the chapter where appropriate. Some further formatting work also remains to be completed.)
+:106 [[Permanent Establishment and Branch/Agency]]
-The printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in  November, and the online edition will then be updated to the text of the published book.
+:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
-To access 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]
+:107 [[Double Taxation Arrangements: Introduction]]
-Licences for the current edition are no longer valid.
+:108 [[DTA Anti-abuse Rules]]
-<big>'''How to login'''</big>
+:109 [[Third Party Relief/Savings Clause]]
-Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+:110 [[Limitation on Benefits]]
+:111 [[Credit for Foreign Tax]]
+:112 [[Non-discrimination]]
+:113 [[Mutual Agreement Procedure]]
+:'''''<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 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"]]
+:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
+:[[Appendix 8 Deeming Provisions]]
+:[[Appendix 9 Purpose of Statute]]
+:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
+:[[Appendix 10 Parliamentarians]]
+:[[Appendix 11 Visiting Forces]]
+:[[Appendix 12 Students and Teachers]]
+:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
+:[[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]]
+</div>
+<big>'''2024/25 edition'''</big>
+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
+[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.
+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>
-:•  Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+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].
-:•  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].
+Without logging in, you can access:
-:•  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]].
+Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: 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 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>'''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/rebecca-sheldon/ Rebecca Sheldon].
 <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 KC or other members of his chambers to advise.  See [[How to instruct James Kessler KC]].
 <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>
@@ Line 286: / Line 398: @@
 If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
-To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here]
+To contact James Kessler KC [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 Rebecca Sheldon, who reviews online contributions, [mailto:RebeccaSheldon@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].
@@ Line 294: / Line 406: @@
 <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.
+<big>'''TFD Resource Archive'''</big>
-Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
+To access the TFD reference material, click here: [[TFD Resource Archive]]