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
It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
- 3 Domicile
- 14 Mixed Funds
- 28 PAYE
- 45 Unit Trusts
- 47 Partnerships
- 53 Rates of Tax
- 61 Sub-Funds
- 78 IHT DTA: USA
New 2017/18 edition
The text is based on the Finance Bill (March 2017) and draft domicile clauses published July 2017. (At present some chapters remain to be updated: this is noted at the top of the chapter where appropriate. Some further formatting work also remains to be completed. However the most important areas are up to date.)
The printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in November, and TFD online will then be updated to the text of the published book.
To access TFD online you will need to order a copy of the new edition and an online licence. To order the book, go to the publishers online ordering; to order a licence go to online ordering or click here
Licences for the old edition are no longer valid.
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)
- • You may purchase a single or multiple user licence: To obtain these, go to the publishers online ordering here (book) and here (licence). For multiple user licence contact the publishers.
- • Without logging in, you can access: chap 1 Foreign Domicile: Tax Policy and Reforms; chap 2 Wake Up and Smell the Coffee: Public Debate on Tax Avoidance; chap 11A Temporary Non-residence: Pre-2013 Departures.
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.
How to comment
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 Oliver Marre.
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 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 Oliver Marre, 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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