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"Taxation of Foreign Domiciliaries Online" is concerned with:

1. Taxation of foreign domiciliaries
2. Taxation of non-residents on UK income and assets
3. Taxation of UK residents on foreign income and assets

TFD online is the online version of the book Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.

To use TFD online you need to register (create an account). You will need a copy of the current (2011/12) edition to register. But if you have not (yet) bought the book you may still register for a free one day trial.

To order the book, go to the publishers online ordering and search for Kessler or download a paper order form.

If you have registered, login here – once logged in you can search or navigate by clicking on a chapter heading below.

Users can also correct or contribute to the text and if you see anything that needs correcting or expanding, please do! A free copy of the next edition of the book will be given to the user who makes the most edits. Online corrections are reviewed by Amanda Hardy.

The Swiss Tax Agreement 2011

TFD online does not consider the new Swiss Tax Agreement, but this topic is fully discussed in James Kessler's new ebook The Swiss Tax Agreement 2011 available from Key Haven Publications. This is up to date as at 12 December 2011.

Contents of TFD online 2011/12 edition

The initial data was the 2011/12 edition of Taxation of Non-residents and Foreign Domiciliaries. However chapter 46 (Borrowing by trustees: sch 4B and especially the discussion on sch 4C TCGA) has been revised in the light of further work in this area after going to print.

Introduction

1 Foreign Domicile Tax Reform

2 Domicile

3 Residence of Individuals

3A Residence of Individuals from 2012- 2013

4 Residence of Trustees

5 Treaty-Residence

6 Year of Arrival and Departure

7 Exit Taxes

8 Temporary Non-Residence

9 Remittance Basis

10 Meaning of Remittance

11 Mixed Funds

12 Employment Income

13 Trading Income

14 Property Income

15 Deduction of Interest in Computing Property Income

16 Savings and Investment Income

17 Interest Income

18 Exempt Interest of Non-Residents

19 Dividends and Distributions

20 Royalties

21 Pension Income

22 Discretionary Trusts

23 IP Trusts - Income Tax

24 Settlor-Interested Trusts

25 Transfer of Assets Abroad - Introduction

26 Transfer of Assets Abroad Transferors

27 Transfer of Assets Abroad - Non-Transferors

28 Transfer of Assets Abroad - Double Taxation Issues

29 Transfer of Assets Abroad - Motive Defence

30 Life Policies and Contracts ("Bonds")

31 Offshore Funds - Definitions

32 Offshore Funds - Taxation

33 Accrued Income Profits

34 Deeply Discounted Securities

35 Unit Trusts

36 Partnerships

37 Non-Residents Income Tax Relief

38 Collection of Tax from UK Representatives

39 Investment Manager Exemptions

40 Loans from Non-Resident Companies

41 Rates of Tax and Personal Allowances

42 National Insurance Contributions

43 Capital Gains Tax on Individuals

44 Gains of Non-Resident Trusts: Section 86

45 Gains of Non-Resident Trusts: Section 87

46 Borrowing by Non-Resident Trust: Sch 4B TCGA

47 Gains of Non-Resident Companies

48 Capital Losses

49 Foreign Currency Issues

50 DT Reliefs for IT and CGT

51 EU Law Defence to Ant-Avoidance Provisions

52 Deemed Domicile for IHT

53 Excluded Property for IHT

54 Reservation of Benefit

55 IHT Consequences of Transfers Between Trusts

56 IHT Deduction for Debts

57 IHT Planning Before and After a Change of Domicile

58 IHT on Death: Wills and IoVs

59 Double Inheritance Taxation - Introduction

60 IHT DTTs India, Pakistan, Italy, France

61 IHT DTT USA

62 IHT DTA: Switzerland

63 Foreign IHT Credit Relief

64 UK Domiciliary Married to Foreign Domiciliary

65 The Family Home and its Chattels

66 Pre-Owned Assets

67 Estates of Deceased Persons - CGT

68 Estates of Deceased Persons - IT

69 Who is the Settlor?

70 Situs of Assets for IHT

71 Situs for Assets for CGT

72 Categorisation of Foreign Entities

73 Control Connected Close and Related Expressions

74 Permanent Establishment and Branch/Agency

75 Disclosure & Compliance

App 1 Appendix 1 Terminology

App 2 Appendix 2 Members of Parliament

App 3 Appendix 3 Visiting Forces

App 4 Appendix 4 Students

Table of Abbreviations

If you need further advice

If you do not find the answer to your question in TFD online, or if you need 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 online archive editions for TFD online 2008/09, TFD online 2009/10 and TFD online 2010/11. 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 substantially rewritten in the light of current HMRC guidance and further thoughts and research.

Contact

If you have technical problems, click here

To contact James Kessler QC click here

To contact Amanda Hardy, who reviews online corrections, click here

To contact the publishers of Taxation of Foreign Domiciliaries click here

For multiple user licences, please contact the publishers.

Technical notes

TFD online is in technical terms a Wiki on the lines of Wikipedia, but it is only open to registered users.

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