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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

It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.




1 Foreign Domicile: Tax Policy
2 Tax Avoidance
3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Treaty-Residence
8 Exit Taxes
9 Split Years: Arrival and Departure
10 Temporary Non-residence
11 Source/Relevant Foreign Income [tba]
12 The Remittance Basis
13 The Meaning of Remittance
14 Remittance Reliefs
15 Mixed Funds
16 Trading Income
17 Trading in Land
18 Performers
19 Property Income
20 Deduction of interest from Property Income
21 Interest Income
22 Exempt Interest of Non-Residents
23 Dividend Income
24 Royalty Income
25 Misc Sweep-Up Income
26 Employment Income
27 Travel Expenses: Employment Income
29 Employment Income: DT Relief
30 Pension and Annuity Income
31 Discretionary Trusts: Income Tax
32 IIP Trusts: Income Tax
33 Settlor-interested Trust Code
34 Transfer of Assets Abroad: Introduction
35 Transfer of Assets Abroad: Transferors
36 Transfer of Assets Abroad: Benefits
37 Transfer of Assets Abroad: Relief from Overlapping Charges
38 Transfer of Assets Abroad: Motive Defence
39 Profit Fragmentation
40 Life Policies and Contracts
41 Offshore Funds: Definition
42 Offshore Income Gains
43 Income from Offshore Funds
44 Accrued Income Profits
45 Deeply Discounted Securities
46 Unit Trusts
47 Intermediated Securities
48 Partnerships
49 Non-Residents Income Tax Relief
50 Collection of Tax from UK Representatives
51 Investment Manager Exemptions
52 Investment Management Fees & Carried Interest
53 Loans from Non-Resident Companies
54 Transactions in Securities
55 Rates of Tax
56 Personal Allowances
57 National Insurance Contributions
58 Chargeable Gains
59 UK Property Held by Non-Residents
60 Private Residence Relief
61 Gains of Non-Resident Settlor-Interested Trusts: s.86
62 Capital Payments from Non-Resident Trusts: s.87
63 Borrowing by Non-resident Trust: Sch 4B
64 Protected Trust Reliefs
65 Sub-Funds
66 Gains of Non-Resident Companies
67 Capital Losses
68 Foreign Currency Issues
69 Unremittable Assets
70 Double Taxation Arrangements: Introduction
71 DTA Anti-abuse Rules
72 Foreign Tax Credit Relief
73 EU Law and UK Taxation
74 Excluded Property: Definition
75 Excluded Property Exemptions
76 Wills and IOVs
77 Reservation of Benefit
78 Inter-Trust Transfers: IHT
79 IHT Deduction for Debts
80 IHT Double Taxation Treaties: Introduction
81 IHT DTAs: India, Pakistan, Italy, France
82 IHT DTA: Netherlands
83 IHT DTA: Switzerland
85 Foreign IHT Credit Relief
86 Marriage to Non-dom or Non-resident
87 Family Home and Chattels: Benefit in Kind Charges
88 Residential property: IHT
89 Pre-Owned Assets
90 Joint Accounts
91 ATED Taxes
92 Estates of Deceased Persons: CGT
93 Estates of Deceased Persons: Income Tax
94 Who is the Settlor?
95 Trusts with Two or More Settlors
96 Situs of Assets for IHT
97 Situs of Assets for CGT
98 Foreign Entities
99 Hybrid Entities
100 Control Connected Close and Related Expressions
101 Permanent Establishment and Branch/Agency
102 Reporting and Compliance
103 Claims
104 Reporting and compliance: IHT
105 Reporting Beneficial Owners
106 Disclosure of Offshore Trusts Reporting Offshore Trusts
107 Requirement to Correct
108 Criminal Law and Professional Conduct


Appendix 1: Common Expressions
Appendix 2: Family Terminology
Appendix 3: Consideration, Arm's Length/Full Value
Appendix 4: Associated Operations: IHT
Appendix 5: Deeming Provisions
Appendix 5: What Do We Mean by "Real"?
Appendix 6: Parliamentarians
Appendix 7: Visiting Forces
Appendix 8: How to Improve Residence and Domicile Taxation
Appendix 9: Reform of Offshore Anti-avoidance Rules
Appendix 10: UK Arrival or Departure: Tax Checklist
Appendix 12: The Wisdom of Parliament

New 2019/20 edition now out

The new 2019/20 edition of Taxation of Non-residents and Foreign Domiciliaries is now out.

The online edition will be published on Monday 1 April.

To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to the publishers website

Licences for the current edition will not be valid from 1 April 2019.

How to login

Most of this site requires you to login. To obtain a login licence:

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

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

 Without logging in, you can access: chap 1 Foreign Domicile: Tax Policy; chap 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 with the password for the current edition. Registration for an earlier edition is not valid.

Comments please

Users can also contribute to the text and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of the book will be given to the user who makes the most edits. User contributions are reviewed by Ross Birkbeck.

If you want further advice

If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise. See How to instruct James Kessler QC.

Archive editions

There are archive editions for years since 2003/04. These will 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.


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

To contact James Kessler QC click here

To contact Ross Birkbeck, who reviews online contributions, click here

For multiple user licences, or to install on a firm's intranet, contact the publishers.

Technical notes

TFD online is in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit the text.

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