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 the 2016/17 edition of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC with some subsequent updating.
- 3 Domicile
- 15 Mixed Funds
- 28 PAYE
- 45 Unit Trusts
- 47 Partnerships
- 52 Rates of Tax
- 75 IHT DTA: USA
- 100 Sub-Funds
New 2017/18 edition out soon
The new 2017/18 edition of Taxation of Non-residents and Foreign Domiciliaries will be published online on 4 September 2017. The text will be based on the Finance Bill and draft domicile legislation published July 2017.
The printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in early November, and the online edition will then be updated to the text of the published book.
To maintain unbroken access to TFD online you will need to order a copy of the new edition with an online licence. To obtain the book, go to the publishers online ordering; to order a licence go to online ordering or click here
Licences for the current edition will not be valid from 4 September 2017 when the new edition is published.
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.
- • If you have not (yet) bought the book associated with this site, Taxation of Non-Residents and Foreign Domiciliaries, 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, the author invites you to make a donation to the charity Water Aid.
- • 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; chap 99 Client Notification Regulations.
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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