This website 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 the book Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC
- 3 Domicile
- 13 Mixed Funds
- 23 PAYE
- 40 Unit Trusts
- 42 Partnerships
- 47 Rates of Tax
- 70 IHT DTT USA
TFD 2016/17 edition out soon
The new 2016/17 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published online on 1 September 2016. The text will be based on the Finance Bill as it then stands. The printed edition of the book, based on the Finance Act in its final form, will be published in October and at that time the online edition will be updated.
To maintain unbroken access to TFD online you will need a copy of the new edition with an online licence. To obtain these, go to the publishers online ordering here (book) and here (licence) For multiple user licence contact the publishers.
Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.
About TFD Online
Most of this website 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 user online licence or a multiple user licence: To obtain the book and online licence, see links above. A licence for the forthcoming edition allows access to the present edition prior to the publication of the new edition in September.
Without logging in, you can still access: chapter 1 (Foreign domicile tax policy); chapter 2 (Tax Avoidance) and 9A (Temporary Non-residence: Pre-2013 Departures, a transitional issue not included in the printed book).
If you registered before the current edition was published in September 2015, you need to reregister with a licence for the current edition.
If you have not (yet) bought the book you may register for a free one day trial. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, you are invited to make a donation to the charity Water Aid.
You may enter this site once you have registered and logged in by clicking on the index on the left, or you can search the text.
Users can also contribute to the text and correct slips or errors and if you see anything that needs correcting or expanding, 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.
The initial data was the current edition of Taxation of Non-residents and Foreign Domiciliaries published 1 September 2015.
There have been significant updates since the book went to print. For the list see here.
If you want further advice
If you do not find the answer to your question in TFD online, or if you want 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 archive editions for years since 2008/09. 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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