TFD Online is the online version of the book Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC. TFD online is concerned with:
- Taxation of foreign domiciliaries
- Taxation of non-residents on UK income and assets
- Taxation of UK residents on foreign income and assets
Users can also correct or contribute to the text and if you see anything that needs correcting or expanding, please do! A free copy of the next edition of the book will be given to the user who makes the most edits. Online corrections are reviewed by Amanda Hardy.
To use TFD online you need to register (create an account). You need a copy of the current edition of the book to register. If you registered before the current edition was published in September 2012, you will need to reregister with the password in the current edition. Registration for an earlier edition will not be valid. But if you have not (yet) bought the book you may still register for a free one day trial.
To order the book, go to the publishers online ordering and search for Kessler.
If you have registered, login here – once logged in you can search or navigate by clicking on a chapter heading below.
Contents of TFD online 2012/13 edition
The initial data was the 2012/13 edition of Taxation of Non-residents and Foreign Domiciliaries though there has been a small amount of updating after going to print.
- 2 Domicile
- 12 Mixed Funds
- 14 PAYE
- 37 Unit Trusts
- 38 Partnerships
- 43 Rates of Tax
- 66 IHT DTT USA
- [] Table of Cases
- [] Table of Statutes
- [] Table of Statutory Instruments
- [] Table of EU and Foreign Statutes and international Conventions
- [] Table of HMRC Concessions and Statements
- [] Table of HMRC Manuals
- [] Table of Double Tax Treaties
The Swiss Tax Agreement 2011
TFD online does not consider the new Swiss Tax Agreement, but this topic is discussed in James Kessler's ebook The Swiss Tax Agreement 2011 available from Key Haven Publications. This is up to date as at 12 December 2011.
If you need further advice
If you do not find the answer to your question in TFD online, or if you need advice on which you can legally rely, you may instruct James Kessler QC to advise. For further information see How to instruct James Kessler QC.
TFD archive editions
There are online archive editions for TFD 2008/09, TFD 2009/10 TFD 2010/11, and TFD 2011/12 These will occasionally be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been substantially rewritten in the light of current HMRC guidance and further thought and research.
If you have technical problems, click here
To contact James Kessler QC click here
To contact Amanda Hardy, who reviews online corrections, click here
To contact the publishers of Taxation of Non-Residents and Foreign Domiciliaries click here
For multiple user licences, or to install on a firm's intranet, contact the publishers.
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