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 QC.
- 3 Domicile
- 15 Mixed Funds
- 18 Performers
- 24 A Annual Payments
- 28 PAYE
- 47 Unit Trusts
- 49 A Partnerships
- 66 Sub-Funds
- 88 IHT DTA: USA
- 95 ATED Taxes
- 102 Foreign Entities
- 103 Hybrid Entities
- 106 A Reporting and Compliance
- 107 Claims
- 111 Penalties
- 112 Money Laundering
This site contains the text of the 2020/21 edition of Taxation of Non-residents and Foreign Domiciliaries with many post-publication updates. A paper version of the book is also available.
Licences for the 2019/20 edition are no longer valid.
If you are an academic or other non-tax practitioner who wants access for research purposes, contact James Kessler
How to login
Most of this site requires you to login. To obtain a login licence:
- You may purchase a single or multiple user licence: To obtain these contact the publishers.
- Without logging in, you can access:
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 not valid.
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.
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.
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.
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