Main Page

From TFD Online

Jump to: navigation, search

About TFD online

TFD online is a free service for individuals and firms who have purchased the current edition of the book Taxation of Foreign Domiciliaries by James Kessler QC.

TFD online can be used:

  1. to see if the book has been updated
  2. to correct or contribute to the book
  3. to contribute to the discussion pages
  4. to search the text or to access it online if you don't have your copy of the book to hand
  5. to have a quick look to see if you want to buy the book.

To use it you need to register: if you want to register click here

If you have registered, login here – once logged in you can return to this page and then search or go where you want by clicking on one of the chapters in contents, set out below.

TFD online is moderated by Amanda Hardy

Frequently asked questions are available

Contents of TFD online

The initial data was the 2008/09 edition of Taxation of Foreign Domiciliaries. Chapter 9 (meaning of remittance) has subsequently been rewritten, in the light of further work done up to November 2008. Readers of the book may find it useful to print this out and use it in place of the chapter as printed in the book. That was just a first sketch of the vast range of issues raised by the new legislation which the revised chapter seeks to address in more detail. Chapter 22 (offshore funds) has also been rewritten in the light of further work done up to May 2009.

Changes should be recorded in the history section of each page.

  1. Reform of Foreign Domiciliary Tax
  2. Domicile
  3. Residence of Individuals
  4. Residence of Trustees
  5. Year of Arrival and Departure
  6. Exit Taxes
  7. Temporary Non-residence
  8. Remittance Basis
  9. Meaning of Remittance
  10. Savings and Investment Income
  11. Employment Income
  12. Foreign Pensions
  13. Trading Income
  14. Property Income
  15. Settlor-interested Trusts
  16. Transfer of Assets Abroad: Introduction
  17. Transfer of Assets Abroad: Transferors
  18. Transfer of Assets Abroad: Non-transferors
  19. Transfer of Assets Abroad: Double Taxation Issues
  20. Transfer of Assets Abroad: Motive Defence
  21. Life Policies and Contracts (“Bonds”)
  22. Offshore Funds
  23. Accrued Income Profits
  24. Deeply Discounted Securities
  25. Offshore Unit Trusts
  26. Offshore partnerships
  27. Withholding Tax on Interest
  28. Loans from Non-resident Companies
  29. Collection of tax from UK representatives
  30. Limit of liability of Non-residents
  31. Rates of Income Tax
  32. National Insurance Contributions
  33. Capital Gains Tax on Individuals
  34. Capital Gains Tax: s. 86 TCGA
  35. Capital Gains Tax: s. 87 TCGA
  36. Gains of non resident companies
  37. Capital losses
  38. DT reliefs and anti avoidance provisions
  39. EU defence to anti-avoidance provisions
  40. Deemed domicile for IHT
  41. Excluded Property for IHT
  42. Reservation of Benefit
  43. IHT Consequences of Transfers Between Trusts
  44. IHT Deduction for Debts
  45. IHT Planning Before and After a Change of Domicile
  46. IHT on Death: Wills and IOVs
  47. IHT Double Tax Reliefs
  48. IHT USA Double Taxation Treaty
  49. UK Domiciliary Married to Foreign Domiciliary
  50. The Family Home and its Chattels
  51. Pre-Owned Assets
  52. Estates of Deceased Persons: CGT
  53. Estates of Deceased Persons: Income Tax
  54. Who is the Settlor?
  55. Situs of Assets for IHT
  56. Situs of Assets for CGT
  57. Duties of Disclosure
  58. Categorisation of Foreign Institutions

Contact

If you have technical problems, click here

To contact the moderator click here

To contact James Kessler QC click here

To contact the publishers of Taxation of Foreign Domiciliaries click here

For multiple user licences, please contact the publishers.

Technical notes

TFD online is in technical terms a Wiki on the lines of Wikipedia, but only registered users can submit material to this Wiki.


Site hosting and management by Highwire

Personal tools