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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  
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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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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].   
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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 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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:[[Introduction]]
 
:[[Introduction]]
  
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:1  [[Foreign Domicile: Tax Policy]]
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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  [[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  [[The Remittance Basis]]
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:10  [[Split Years]]
  
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:12 [[The Meaning of Remittance]]
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:11 [[Temporary Non-residence]]
  
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:13 [[Remittance Reliefs]]
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:12 [[Exit Taxes]]
  
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:14 [[Mixed Funds]]
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:13 [[UK Arrival or Departure: Tax Checklist]]
  
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:15  [[Income Categories and Sources]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:16 [[Trading Income]]
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:14 [[Income and its Categorisation]]  
  
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:17 [[Trading in Land]]
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:15 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:18 [[Entertainers and Sportspeople]]
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:16 [[Source/RFI/Territorial Principles]]  
  
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:19 [[Property Income]]
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:17 [[The Remittance Basis]]
  
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:20 [[Deduction of interest from Property Income]]
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:18 [[The Meaning of Remittance]]
  
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:21 [[Interest Income]]
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:19 [[Remittance Reliefs]]
  
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:22 [[Exempt Interest of Non-Residents]]
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:20 [[Mixed Funds]]
  
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:23  [[Dividend Income]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:24 [[Royalty Income]]
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:21 [[Trading Income]]
  
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:25 [[Misc Sweep-Up Income]]
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:22 [[Trading in Land]]
  
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:26 [[Employment Income]]
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:23 [[Performers]]
  
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:27 [[Travel Expenses: Employment Income]]
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:24 [[Property Income]]
  
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:28 [[PAYE]]
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:25 [[Deduction of interest from Property Income]]
  
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:29 [[Employment Income: DT Relief]]
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:26 [[Interest Income]]
  
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:30 [[Pension and Annuity Income]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:28 [[Accrued Income Profits]]
  
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:32 [[IIP Trusts: Income Tax]]
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:29 [[Deeply Discounted Securities]]
  
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:33 [[Settlor-interested Trust Code]]
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:30 [[Dividend Income]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:31 [[Annual Payments]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:32 [[Intellectual Property Income]]
  
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:36 [[Transfer of Assets Abroad: Benefits]]
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:33 [[Misc Sweep-Up Income]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:34 [[Employment Income]]
  
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:38 [[Transfer of Assets Abroad: Motive Defence]]
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:35 [[Travel Expenses: Employment Income]]
  
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:39 [[Life Policies and Contracts]]
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:36 [[PAYE]]
  
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:40 [[Offshore Funds: Definition]]
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:37 [[Employment Income: DT Relief]]
  
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:41 [[Offshore Income Gains]]
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:38 [[Pension and Annuity Income]]
  
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:42 [[Income from Offshore Funds]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:43 [[Accrued Income Profits]]
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:40 [[Benefit in Kind: Loans from Non-Resident Companies]]
  
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:44  [[Deeply Discounted Securities]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:45 [[Unit Trusts]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:46 [[Intermediated Securities]]
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:42 [[IIP Trusts: Income Tax]]
  
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:47 [[Partnerships]]
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:43 [[Rates of Income Tax/CGT]]
  
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:48 [[Non-Residents Income Tax Relief]]
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:44 [[Personal Allowances]]
  
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:49 [[Collection of Tax from UK Representatives]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:50 [[Investment Manager Exemptions]]
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:46 [[National Insurance Contributions]]
  
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:51  [[Investment Management Fees & Carried Interest]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:52 [[Loans from Non-Resident Companies]]
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:47 [[Settlor-interested Trust Code]]
  
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:53 [[Rates of Tax]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:54 [[Personal Allowances and Annual Exemption]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:55 [[National Insurance Contributions]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:56 [[Gains of UK Residents]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:57 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:58 [[Capital Payments from Non-Resident Trusts: s.87]]
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:53 [[Profit Fragmentation]]
  
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:59 [[Borrowing by Non-resident Trust: Sch 4B]]
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:54 [[Transfer of Income Streams]]
  
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:60 [[Protected Trust Reliefs]]
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:55 [[Transactions in Securities]]
  
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:61  [[Sub-Funds]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:62 [[Gains of Non-Resident Companies]]
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:56 [[Chargeable Gains]]
  
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:63 [[Capital Losses]]
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:57 [[UK Property Held by Non-Residents]]
  
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:64  [[Foreign Currency Issues]]
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:58 [[Reorganisations]]
  
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:65 [[Unremittable Assets]]
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:59 [[Residential Property: CGT]]
  
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:66 [[Double Taxation Arrangements: Introduction]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:67 [[DTA Anti-abuse Rules]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:68 [[Foreign Tax Credit Relief]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:69 [[EU Law and UK Taxation]]
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:63 [[Sub-Funds]]
  
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:70 [[Excluded Property: Definition]]
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:64 [[Gains of Non-Resident Companies]]
  
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:71 [[Excluded Property Exemptions]]
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:65 [[Capital Losses]]
  
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:72  [[Wills and IOVs]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:73 [[Reservation of Benefit]]
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:66 [[Funds: Terms & Concepts]]
  
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:74 [[Inter-Trust Transfers: IHT]]
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:67 [[Offshore Income Gains]]
  
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:75 [[IHT Deduction for Debts]]
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:68 [[Income from Offshore Funds]]
  
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:76 [[IHT Double Taxation Treaties: Introduction]]
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:69 [[Unit Trusts]]
  
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:77 [[IHT DTAs: India, Pakistan, Italy, France]]
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:70 [[Life Policies and Contracts]]
  
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:78 [[IHT DTA: USA]]
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:71 [[Intermediated Securities]]
  
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:79 [[IHT DTA: Switzerland]]
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:72 [[Investment Manager Exemptions]]
  
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:80 [[IHT DTA: Netherlands]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:81  [[Foreign IHT Credit Relief]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:82 [[Marriage to Non-dom or Non-resident]]
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:74 [[IHT Terms and Concepts]]
  
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:83 [[Private Residence Relief]]
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:75 [[Excluded Property: Definition]]
  
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:84 [[Residential Property of Non-Residents: NRCGT]]
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:76 [[Excluded Property Exemptions]]
  
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:85 [[Family Home and Chattels: Benefit in Kind Charges]]
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:77 [[Wills and IOVs]]
  
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:86 [[ATED Taxes]]
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:78 [[Reservation of Benefit]]
  
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:87 [[Residential property: IHT]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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:88 [[Pre-Owned Assets]]
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:80 [[IHT Deduction for Debts]]
  
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:89 [[Joint Accounts]]
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:81 [[IHT Close-Company Code]]
  
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:90 [[Estates of Deceased Persons: CGT]]
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:82 [[IHT Residential Property Code]]
  
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:91 [[Estates of Deceased Persons: Income Tax]]
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:83 [[Pre-Owned Assets]]
  
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:92 [[Who is the Settlor?]]
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:84 [[Pension Schemes and IHT]]
  
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:93  [[Trusts with Two or More Settlors]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:94 [[Situs of Assets for IHT]]
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:85 [[Partnerships]]
  
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:95 [[Situs of Assets for CGT]]
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:86 [[Partnership Income: Attribution]]
  
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:96 [[Foreign Entities]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
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:97 [[Hybrid Entities]]
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:88 [[Estates of Deceased Persons: CGT]]
  
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:98 [[Control Connected Close and Related Expressions]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
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:99 [[Permanent Establishment and Branch/Agency]]
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:90 [[Foreign Entities]]
  
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:100 [[Disclosure and Compliance]]
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:91 [[Hybrid Entities]]
  
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:101  [[Disclosure on Death ]]
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:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
  
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:102 [[Disclosure of Offshore Trusts]]
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:92  [[Protected Trusts]]
  
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:103 [[Criminal Law and Professional Conduct]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
 +
:94  [[Joint Accounts]]
  
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:[[Appendix 1: Common Expressions]]
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:95  [[Foreign Currency Issues]]
  
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:[[Appendix 2: Consideration, Arm's Length/Full Value]]
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:96 [[Cryptoassets]]
  
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:[[Appendix 3: Associated Operations: IHT]]
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:97  [[Unremittable Assets]]
  
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:[[Appendix 4: Construction of Deeming Provisions]]
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:98  [[ATED and SDLT]]
  
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:[[Appendix 5: What Do We Mean by "Real"?]]
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:99  [[Who is the Settlor?]]
  
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:[[Appendix 6: Parliamentarians]]
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:100  [[Multiple Settlors]]
  
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:[[Appendix 7: Visiting Forces]]
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:101  [[Statutory Tax Indemnities]]
  
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:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
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:102  [[Situs of Assets for IHT]]
  
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:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
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:103 [[Situs of Assets for CGT]]
  
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:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
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:104 [[Control Connected Close and Related Expressions]]
  
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:[[Appendix 11: Welsh Devolution]]
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:105 [[Participation & % Investment Tests]]
  
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:[[Appendix 12: The Wisdom of Parliament]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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</div>
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
 +
:107 [[Double Taxation Arrangements: Introduction]]
  
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<big>'''New 2018/19 edition update in progress'''</big>
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:108 [[DTA Anti-abuse Rules]]
  
−
The new 2018/19 edition of the book will go to the printers shortly, and should be available at the end of April.
+
:109 [[Third Party Relief/Savings Clause]]
  
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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 [[Limitation on Benefits]]
  
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To order copies of the new edition, and online licences for 2018/19 [mailto:[email protected]?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website].
+
:111 [[Credit for Foreign Tax]]
  
−
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 qualify for a discount when purchasing licences for the 2018/19 edition of TFD online.  The discount is 50% of the cost of the 2017/18 licences.
+
:112 [[Non-discrimination]]
  
−
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 [[Mutual Agreement Procedure]]
  
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<big>'''How to login'''</big>
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
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Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
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:114 [[IHT Double Taxation Treaties: Introduction]]
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 +
:115 [[IHT DTAs: India, Pakistan, Italy, France]]
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 +
:116 [[IHT DTA: Netherlands]]
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 +
:117 [[IHT DTA: South Africa]]
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 +
:118 [[IHT DTA: Switzerland]]
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 +
:119 [[IHT DTA: USA]]
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 +
:120 [[Credit for Foreign IHT]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
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 +
:121 [[Reporting and Compliance]]
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 +
:122 [[Tax Return Filing Position]]
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 +
:123 [[Claims]]
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 +
:124 [[Collection of IT/CGT from UK Representatives]]
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 +
:125 [[Reporting and Compliance: IHT]]
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 +
:126 [[Penalties]]
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 +
:127 [[Failure to Prevent Tax Evasion]]
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 +
:128 [[Common Reporting Standard]]
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 +
:129 [[Trust Registration (TRS)]]
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 +
:130 [[Customer Due Diligence]]
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 +
:131 [[Reporting Offshore Trusts]]
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 +
:132 [[International Movement of Capital: Reports]]
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 +
:133 [[Money Laundering: POCA]]
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 +
 
 +
:'''<big>Appendices</big>'''
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
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 +
:[[Appendix 1 Words of Dispute]]
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 +
:[[Appendix 2 Common Legal Expressions]]
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 +
:[[Appendix 3 Family Terminology]]
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 +
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
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 +
:[[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>'''''
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 +
:[[Appendix 10 Parliamentarians]]
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 +
:[[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]]
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 +
:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
 +
 
 +
:[[Appendix 15 Citizenship-based Taxation]]
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 +
:[[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>
  
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:* Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
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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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:*  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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Without logging in, you can access:
  
−
:*  Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy]]; chap 2 [[Tax Avoidance]].
+
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 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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You need to register with the password for the current edition. Registration for an earlier edition is not valid.
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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>
  
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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].   
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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>
  
−
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>
  
−
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>
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If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
 
If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
  
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To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here]
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To contact James Kessler KC [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]
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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].
 
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].
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<big>'''Technical notes'''</big>
 
<big>'''Technical notes'''</big>
  
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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.
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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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<big>'''TFD Resource Archive'''</big>
  
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Site hosting and management by [http://www.highwiredesign.com: Highwire] </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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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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