Main Page - Revision history

Ruth Shaw at 08:19, 7 April 2025

2025-04-07T08:19:13Z

James Kessler at 07:52, 7 April 2025

2025-04-07T07:52:55Z

James Kessler at 07:50, 7 April 2025

2025-04-07T07:50:37Z

James Kessler at 07:23, 7 April 2025

2025-04-07T07:23:35Z

James Kessler at 07:15, 7 April 2025

2025-04-07T07:15:40Z

Ruth Shaw at 04:38, 7 April 2025

2025-04-07T04:38:12Z

Ruth Shaw at 03:38, 7 April 2025

2025-04-07T03:38:39Z

Ruth Shaw at 03:38, 7 April 2025

2025-04-07T03:38:18Z

Ruth Shaw at 03:34, 7 April 2025

2025-04-07T03:34:59Z

Ruth Shaw at 03:33, 7 April 2025

2025-04-07T03:33:10Z

← Older revision		Revision as of 08:19, 7 April 2025
Line 444:		Line 444:
	<big>'''PCT Resource Archive'''</big>		<big>'''PCT Resource Archive'''</big>

−	To access the PCT reference material, click here: [[~~TFD~~ Resource Archive]]	+	To access the PCT reference material, click here: [[PCT Resource Archive]]

@@ Line 439: / Line 439: @@
 <big>'''Technical notes'''</big>
-TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
+PCT online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
-<big>'''TFD Resource Archive'''</big>
+<big>'''PCT Resource Archive'''</big>
-To access the TFD reference material, click here: [[TFD Resource Archive]]
+To access the PCT reference material, click here: [[TFD Resource Archive]]

@@ Line 1: / Line 1: @@
-<big>This site provides comprehensive information about private client tax.
+<big>This site is the successor to [https://www.kessler.co.uk James Kessler's]''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025, which one might summarise as the abolition of domicile, have required a new title.  But the approach of this work is unaltered.  It seeks to provide as much information as possible about the taxation of individuals, the topic known as private client tax.  Discussion includes:
-It is the successor to [https://www.kessler.co.uk James Kessler's]''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025 which one might summarise as the abolition of domicile, have required a new title.
+This is a wide set of subjects, but in taxation, as in life, everything is connected.
 The mammoth task of updating the text is still underway, and discussion of the new law will continue to go online over the course of the year.  In the meantime, the rubric to some chapters will warn readers where the text has not yet been updated.

@@ Line 1: / Line 1: @@
 <big>This site provides comprehensive information about private client tax.
-It is the successor to [https://www.kessler.co.uk James Kessler's]''Taxation of Non-Residents and Foreign Domiciliaries''].
+It is the successor to [https://www.kessler.co.uk James Kessler's]''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025 which one might summarise as the abolition of domicile, have required a new title.
-<div style="float: left; width: 33%">
+The mammoth task of updating the text is still underway, and discussion of the new law will continue to go online over the course of the year.  In the meantime, the rubric to some chapters will warn readers where the text has not yet been updated.
 <big>'''Contents'''</big>
@@ Line 392: / Line 393: @@
 <big>'''2025/26 edition'''</big>
-The 2024/25 edition of ''Kessler on Private Client Taxation'' is available online and will be published in paper form in July.  The online form is the better choice as it is updated during the year.
+The 2025/26 edition of ''Kessler on Private Client Taxation'' is available online and will be published in paper form in July.  The online form is the better choice as it is updated during the year.
 To access PCT online, you will need an online licence. To obtain this, go to

@@ Line 1: / Line 1: @@
-<big>This site provides comprehensive information about:
+<big>This site provides comprehensive information about private client tax.
-# Taxation of foreign domiciliaries
-# Taxation of non-residents on UK income and assets
-# Taxation of UK residents on foreign income and assets
-# Other topics arising in this context, including tax avoidance, and disclosure and compliance
-It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler KC].
+It is the successor to [https://www.kessler.co.uk James Kessler's]''Taxation of Non-Residents and Foreign Domiciliaries''].
 <div style="float: left; width: 33%">
@@ Line 394: / Line 390: @@
-<big>'''2024/25 edition'''</big>
+<big>'''2025/26 edition'''</big>
-The 2024/25 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online and in paper form.  The online form is the better choice as it is updated during the year.
+The 2024/25 edition of ''Kessler on Private Client Taxation'' is available online and will be published in paper form in July.  The online form is the better choice as it is updated during the year.
-To access TFD online, you will need an online licence. To obtain this, go to
+To access PCT online, you will need an online licence. To obtain this, go to
 [https://www.khpplc.co.uk/ the publishers website] or email [mailto:aw.khpplc@khpplc.co.uk?Subject=TFD%20online aw.khpplc@khpplc.co.uk] Licences for previous editions are not valid for the current edition.

@@ Line 233: / Line 233: @@
 :94  [[Hybrid Entities]]
-:'''''<span style="font-size:106%">>Pensions & Employment Benefit Trusts</span>'''''
+:'''''<span style="font-size:106%">Pensions & Employment Benefit Trusts</span>'''''
 :95  [[Pension and Annuity Income]]

@@ Line 26: / Line 26: @@
 :3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:'''''<span style="font-size:106%"><span style="color:navy">Residence</span></span>'''''
+:'''''<span style="font-size:106%">Residence</span>'''''
 :4   [[Residence of Individuals]]

@@ Line 44: / Line 44: @@
 :11  [[UK Arrival or Departure: Tax Checklist]]
-:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles </span></span>'''''
+:'''''<span style="font-size:106%">Income Tax: Principles</span>'''''
 :12  [[Income and its Categorisation]]
@@ Line 52: / Line 52: @@
 :14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:'''''<span style="font-size:106%"><span style="color:navy">FIG Relief: TRF & Former Remittance Basis</span></span>'''''
+:'''''<span style="font-size:106%">FIG Relief: TRF & Former Remittance Basis</span>'''''
 :15  [[FIG Relief & Overseas Workday Relief]]
@@ Line 64: / Line 64: @@
 :19  [[Mixed Funds]]
-:'''''<span style="font-size:106%"><span style="color:navy">Income by Category </span></span>'''''
+:'''''<span style="font-size:106%">Income by Category</span>'''''
 :20  [[Trading Income]]
@@ Line 94: / Line 94: @@
 :33  [[Misc Sweep-Up Income]]
-:'''''<span style="font-size:106%"><span style="color:navy">Employment Income </span></span>'''''
+:'''''<span style="font-size:106%">Employment Income</span>'''''
 :34  [[Employment Income]]
@@ Line 110: / Line 110: @@
 :40  [[Loans from Companies]]
-:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
+:'''''<span style="font-size:106%">IT: General</span>'''''
 :41  [[Discretionary Trusts: Income Tax]]
@@ Line 124: / Line 124: @@
 :46  [[National Insurance Contributions]]
-:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
+:'''''<span style="font-size:106%">IT Avoidance Codes</span>'''''
 :47  [[Settlor-interested Trust Code]]
@@ Line 143: / Line 143: @@
 :55  [[Transactions in Securities]]
-:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
+:'''''<span style="font-size:106%">Capital Gains Tax</span>'''''
 :56  [[Chargeable Gains]]
@@ Line 165: / Line 165: @@
 :65  [[Capital Losses]]
-:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
+:'''''<span style="font-size:106%">Funds</span>'''''
 :66  [[Funds: Terms & Concepts]]
@@ Line 179: / Line 179: @@
 :71  [[Intermediated Securities]]
-:'''''<span style="font-size:106%"><span style="color:navy">Investment Management</span></span>'''''
+:'''''<span style="font-size:106%">Investment Management</span>'''''
 :72  [[Investment Manager Exemptions]]
@@ Line 189: / Line 189: @@
 :75  [[Investment Management Fees]]
-:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
+:'''''<span style="font-size:106%">Inheritance Tax</span>'''''
 :76  [[IHT Terms and Concepts]]
@@ Line 211: / Line 211: @@
 :85  [[Pre-Owned Assets]]
-:'''''<span style="font-size:106%"><span style="color:navy">Partnerships</span></span>'''''
+:'''''<span style="font-size:106%">Partnerships</span>'''''
 :86  [[Partnerships]]
@@ Line 221: / Line 221: @@
 :89  [[Partnerships CGT]]
-:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
+:'''''<span style="font-size:106%">Entities</span>'''''
 :90  [[Settlement, Bare Trust, and Associated Terminology]]
@@ Line 233: / Line 233: @@
 :94  [[Hybrid Entities]]
-:'''''<span style="font-size:106%"><span style="color:navy">Pensions & Employment Benefit Trusts </span></span>'''''
+:'''''<span style="font-size:106%">>Pensions & Employment Benefit Trusts</span>'''''
 :95  [[Pension and Annuity Income]]
@@ Line 241: / Line 241: @@
 :97  [[Pension IHT]]
-:'''''<span style="font-size:106%"><span style="color:navy">Topics affecting more than one tax </span></span>'''''
+:'''''<span style="font-size:106%">Topics affecting more than one tax</span>'''''
 :98  [[Protected Trusts]]
@@ Line 273: / Line 273: @@
 :112 [[Permanent Establishment and Branch/Agency]]
-:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IT/CGT</span></span>'''''
+:'''''<span style="font-size:106%">Double Taxation Agreements: IT/CGT</span>'''''
 :113 [[Double Taxation Arrangements: Introduction]]
@@ Line 289: / Line 289: @@
 :119 [[Mutual Agreement Procedure]]
-:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
+:'''''<span style="font-size:106%">Double Taxation Agreements: IHT</span>'''''
 :120 [[IHT Double Taxation Treaties: Introduction]]
@@ Line 305: / Line 305: @@
 :126 [[Credit for Foreign IHT]]
-:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
+:'''''<span style="font-size:106%">Administration</span>'''''
 :127 [[Reporting and Compliance]]
@@ Line 325: / Line 325: @@
 :135 [[International Movement of Capital: Reports]]
-:'''''<span style="font-size:106%"><span style="color:navy">CRS & Money Laundering</span></span>'''''
+:'''''<span style="font-size:106%">CRS & Money Laundering</span>'''''
 :136 [[Common Reporting Standard]]
@@ Line 339: / Line 339: @@
 :'''<big>Appendices</big>'''
-:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
+:'''''<span style="font-size:106%">Words & Concepts</span>'''''
 :[[Appendix 1 Words of Dispute]]
@@ Line 357: / Line 357: @@
 : [[Appendix 8 Domicile]]
-:'''''<span style="font-size:106%"><span style="color:navy">Statutory Construction</span></span>'''''
+:'''''<span style="font-size:106%">Statutory Construction</span>'''''
 :[[Appendix 9 Purpose in Tax Statutes]]
@@ Line 365: / Line 365: @@
 :[[Appendix 11 Deeming Provisions]]
-:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
+:'''''<span style="font-size:106%">Special Taxpayers</span>'''''
 :[[Appendix 12 Parliamentarians]]
@@ Line 379: / Line 379: @@
 :[[Appendix 17 Continental Shelf]]
-:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
+:'''''<span style="font-size:106%">Tax Reform</span>'''''
 :[[Appendix 18 How to Improve Private Client Taxation]]

@@ Line 18: / Line 18: @@
 :[[Dedication]]
-:'''''<span style="font-size:106%"><span style="color:navy"> Mobile Individuals Policy & Avoidance </span></span>'''''
+:'''''<span style="font-size:106%"> Mobile Individuals Policy & Avoidance</span>'''''
 :1   [[Mobile Individuals: Tax Policy]]

@@ Line 409: / Line 409: @@
 Without logging in, you can access:
-Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
+Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
 You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.