Difference between revisions of "Main Page"
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:[[Introduction]] | :[[Introduction]] | ||
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+ | :A1 [[FIG Relief/Abolition of Domicile]] | ||
:'''''<span style="color:navy">Non-dom Policy & Avoidance</span>''''' | :'''''<span style="color:navy">Non-dom Policy & Avoidance</span>''''' | ||
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:'''''<span style="color:navy">Income Tax: Principles & Remittance Basis</span>''''' | :'''''<span style="color:navy">Income Tax: Principles & Remittance Basis</span>''''' | ||
− | :14 [[Income Categorisation]] | + | :14 [[Income and its Categorisation]] |
:15 [[Income Recognition: Receive/Entitled/Arise/Paid]] | :15 [[Income Recognition: Receive/Entitled/Arise/Paid]] | ||
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:'''''<span style="color:navy">Funds</span>''''' | :'''''<span style="color:navy">Funds</span>''''' | ||
− | :66 [[ | + | :66 [[Funds: Terms & Concepts]] |
− | :67 [[ | + | :67 [[Offshore Income Gains]] |
− | :68 [[ | + | :68 [[Income from Offshore Funds]] |
− | :69 [[ | + | :69 [[Unit Trusts]] |
− | :70 [[ | + | :70 [[Life Policies and Contracts]] |
− | :71 [[ | + | :71 [[Intermediated Securities]] |
− | :72 [[Investment Management Fees & Carried Interest]] | + | :72 [[Investment Manager Exemptions]] |
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+ | :73 [[Investment Management Fees & Carried Interest]] | ||
:'''''<span style="color:navy">Inheritance Tax</span>''''' | :'''''<span style="color:navy">Inheritance Tax</span>''''' | ||
− | : | + | :74 [[IHT Terms and Concepts]] |
− | : | + | :75 [[Excluded Property: Definition]] |
− | : | + | :76 [[Excluded Property Exemptions]] |
− | : | + | :77 [[Wills and IOVs]] |
− | : | + | :78 [[Reservation of Benefit]] |
− | : | + | :79 [[Inter-Trust Transfers: IHT]] |
− | : | + | :80 [[IHT Deduction for Debts]] |
− | : | + | :81 [[IHT Close-Company Code]] |
− | : | + | :82 [[IHT Residential Property Code]] |
− | : | + | :83 [[Pre-Owned Assets]] |
− | : | + | :84 [[Pension Schemes and IHT]] |
:'''''<span style="color:navy">Entities</span>''''' | :'''''<span style="color:navy">Entities</span>''''' | ||
− | : | + | :85 [[Partnerships]] |
− | : | + | :86 [[Partnership Income: Attribution]] |
− | : | + | :87 [[Settlement, Bare Trust, and Associated Terminology]] |
− | : | + | :88 [[Estates of Deceased Persons: CGT]] |
− | : | + | :89 [[Estates of Deceased Persons: Income Tax]] |
− | : | + | :90 [[Foreign Entities]] |
− | : | + | :91 [[Hybrid Entities]] |
:'''''<span style="color:navy">Topics Affecting More Than One Tax</span>''''' | :'''''<span style="color:navy">Topics Affecting More Than One Tax</span>''''' | ||
− | : | + | :92 [[Protected Trusts]] |
− | : | + | :93 [[Non-Dom/Non-Resident Spouse]] |
− | : | + | :94 [[Joint Accounts]] |
− | : | + | :95 [[Foreign Currency Issues]] |
− | : | + | :96 [[Cryptoassets]] |
− | : | + | :97 [[Unremittable Assets]] |
− | : | + | :98 [[ATED and SDLT]] |
− | : | + | :99 [[Who is the Settlor?]] |
− | : | + | :100 [[Multiple Settlors]] |
− | : | + | :101 [[Statutory Tax Indemnities]] |
− | : | + | :102 [[Situs of Assets for IHT]] |
− | : | + | :103 [[Situs of Assets for CGT]] |
− | : | + | :104 [[Control Connected Close and Related Expressions]] |
− | : | + | :105 [[Participation & % Investment Tests]] |
− | : | + | :106 [[Permanent Establishment and Branch/Agency]] |
:'''''<span style="color:navy">Double Taxation Agreements IT/CGT</span>''''' | :'''''<span style="color:navy">Double Taxation Agreements IT/CGT</span>''''' | ||
− | : | + | :107 [[Double Taxation Arrangements: Introduction]] |
− | : | + | :108 [[DTA Anti-abuse Rules]] |
− | : | + | :109 [[Third Party Relief/Savings Clause]] |
− | : | + | :110 [[Limitation on Benefits]] |
− | : | + | :111 [[Credit for Foreign Tax]] |
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+ | :112 [[Non-discrimination]] | ||
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+ | :113 [[Mutual Agreement Procedure]] | ||
:'''''<span style="color:navy">Double Taxation Agreements: IHT</span>''''' | :'''''<span style="color:navy">Double Taxation Agreements: IHT</span>''''' | ||
− | : | + | :114 [[IHT Double Taxation Treaties: Introduction]] |
− | : | + | :115 [[IHT DTAs: India, Pakistan, Italy, France]] |
− | : | + | :116 [[IHT DTA: Netherlands]] |
− | : | + | :117 [[IHT DTA: South Africa]] |
− | : | + | :118 [[IHT DTA: Switzerland]] |
− | : | + | :119 [[IHT DTA: USA]] |
− | : | + | :120 [[Credit for Foreign IHT]] |
:'''''<span style="color:navy">Administration</span>''''' | :'''''<span style="color:navy">Administration</span>''''' | ||
− | : | + | :121 [[Reporting and Compliance]] |
− | : | + | :122 [[Tax Return Filing Position]] |
− | : | + | :123 [[Claims]] |
− | : | + | :124 [[Collection of IT/CGT from UK Representatives]] |
− | : | + | :125 [[Reporting and Compliance: IHT]] |
− | : | + | :126 [[Penalties]] |
− | : | + | :127 [[Failure to Prevent Tax Evasion]] |
− | : | + | :128 [[Common Reporting Standard]] |
− | : | + | :129 [[Trust Registration (TRS)]] |
− | : | + | :130 [[Customer Due Diligence]] |
− | : | + | :131 [[Reporting Offshore Trusts]] |
− | : | + | :132 [[International Movement of Capital: Reports]] |
− | : | + | :133 [[Money Laundering: POCA]] |
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:[[Appendix 6 Beneficial Ownership/Entitlement]] | :[[Appendix 6 Beneficial Ownership/Entitlement]] | ||
− | :[[Appendix 7 | + | :[[Appendix 7 What Do We Mean by "Real"]] |
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:'''''<span style="color:navy">Construction of Statutes</span>''''' | :'''''<span style="color:navy">Construction of Statutes</span>''''' | ||
− | :[[Appendix | + | :[[Appendix 8 Deeming Provisions]] |
− | :[[Appendix | + | :[[Appendix 9 Purpose of Statute]] |
:'''''<span style="color:navy">Special Taxpayers</span>''''' | :'''''<span style="color:navy">Special Taxpayers</span>''''' | ||
− | :[[Appendix | + | :[[Appendix 10 Parliamentarians]] |
− | :[[Appendix | + | :[[Appendix 11 Visiting Forces]] |
− | :[[Appendix | + | :[[Appendix 12 Students and Teachers]] |
:'''''<span style="color:navy">Tax Reform</span>''''' | :'''''<span style="color:navy">Tax Reform</span>''''' | ||
− | :[[Appendix | + | :[[Appendix 13 How to Improve Residence and Domicile Taxation]] |
− | :[[Appendix | + | :[[Appendix 14 Reform of Offshore Anti-avoidance Law]] |
− | :[[Appendix | + | :[[Appendix 15 Citizenship-based Taxation]] |
:[[Appendix 16 The Wisdom of Parliament]] | :[[Appendix 16 The Wisdom of Parliament]] | ||
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<big>'''2023/24 edition'''</big> | <big>'''2023/24 edition'''</big> | ||
− | The 2023/24 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online | + | The 2023/24 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online and in paper form. |
To access TFD online, you will need an online licence. To obtain this, go to | To access TFD online, you will need an online licence. To obtain this, go to |
Revision as of 07:16, 14 March 2024
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
- Other topics arising in this context, including tax avoidance, and disclosure and compliance
It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler KC.
Contents
- Non-dom Policy & Avoidance
- Domicile & Residence
- 4 Domicile
- 10 Split Years
- 12 Exit Taxes
- Income Tax: Principles & Remittance Basis
- 20 Mixed Funds
- Income by Category
- 23 Performers
- 36 PAYE
- IT: General
- IT Avoidance Codes
- Capital Gains Tax
- 63 Sub-Funds
- Funds
- 69 Unit Trusts
- Inheritance Tax
- Entities
- 85 Partnerships
- Topics Affecting More Than One Tax
- 96 Cryptoassets
- Double Taxation Agreements IT/CGT
- Double Taxation Agreements: IHT
- 119 IHT DTA: USA
- Administration
- 123 Claims
- 126 Penalties
- Appendices
- Words & Concepts
- Construction of Statutes
- Special Taxpayers
- Tax Reform
2023/24 edition
The 2023/24 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form.
To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected] Licences for previous editions are not valid for the current edition.
If you are an academic, student or other non-tax practitioner who wants access for research purposes, contact James Kessler
How to login
Most of this site requires you to login. You may purchase a single or multiple user licence: To obtain these contact the publishers.
Without logging in, you can access:
Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.
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 for the current edition. Registration for an earlier edition is no longer valid.
Comments please
Users can also contribute to the text and if you can add anything, 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 Rebecca Sheldon.
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 KC or other members of his chambers to advise. See How to instruct James Kessler KC.
Archive editions
There are archive editions for years since 2003/04. These will 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.
Contact
If you have technical problems, or problems logging in, click here
To contact James Kessler KC click here
To contact Rebecca Sheldon, who reviews online contributions, click here
For multiple user licences, or to install on a firm's intranet, contact the publishers.
Technical notes
TFD online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.
TFD Resource Archive
To access the TFD reference material, click here: TFD Resource Archive