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
To enter this website you need to register (create an account). To register for the year you need a copy of the associated book Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
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, the author invites you 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 below, or you can search the text.
Users can also contribute to the text 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. Users contributions are reviewed by Amanda Hardy.
TFD 2014/15 edition out soon
The new 2014/15 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published on 1 September 2014. To maintain unbroken access to TFD online you will need a copy of the new edition. To obtain the book, go to the publishers online ordering and search for Kessler.
Registration for the current edition will not be valid from 1 September when the new edition is published.
Contents of TFD online
The initial data was the current edition of Taxation of Non-residents and Foreign Domiciliaries published September 2013. There has been a certain amount of updating, and the discussion on the deduction of debts for IHT has been rewritten in the light of further work on the FA 2013 after going to print.
- 3 Domicile
- 13 Mixed Funds
- 15 PAYE
- 39 Unit Trusts
- 41 Partnerships
- 46 Rates of Tax
- 70 IHT DTT USA
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 TFD 2008/09, 2009/10, 2010/11, 2011/12, and 2012/13. 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 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 Amanda Hardy, who reviews online contributions, 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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