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
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 (£99 + VAT with a copy of the book) or a multiple user licence: To obtain the book and online licence, go to the publishers online ordering and search for Kessler. For multiple user licence contact the publishers.
3 chapters can be accessed without a login: chapters 1 and 2 (which concern policy issues of general interest) and 9A (on a transitional issue which is not set out in full in the printed book).
If you registered before the current edition was published in September 2015, you need to reregister with a password for the current edition. Registration for an earlier edition will not be valid.
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 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.
Contents of TFD online
The initial data was the current edition of Taxation of Non-residents and Foreign Domiciliaries published 1 September 2015. There have been some updates since the book went to print.
- 3 Domicile
- 13 Mixed Funds
- 23 PAYE
- 40 Unit Trusts
- 42 Partnerships
- 47 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 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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