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<big>This website provides comprehensive information about:
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<big>This site provides comprehensive information about:
 
# Taxation of foreign domiciliaries
 
# Taxation of foreign domiciliaries
 
# Taxation of non-residents on UK income and assets
 
# Taxation of non-residents on UK income and assets
 
# Taxation of UK residents on foreign 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
  
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It is the online version of the book [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://www.kessler.co.uk James Kessler QC]  
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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]. 
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<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
  
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[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]
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[[Update]]
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:[[Introduction]]
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:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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[[Introduction]]
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:1  [[Mobile Individuals: Tax Policy]]
  
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:1   [[Foreign Domicile: Tax Policy and Reforms]]
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:2   [[Tax Avoidance]]
  
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:2   [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
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:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:3  [[Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:4  [[Deemed Domicile for IHT]]
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:4  [[Domicile]]  
  
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:5  [[Deemed Domicile from 2017]]
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:5  [[Deemed Domicile]]
  
 
:6  [[Residence of Individuals]]
 
:6  [[Residence of Individuals]]
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:7  [[Residence of Trustees]]
 
:7  [[Residence of Trustees]]
  
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:8  [[Treaty-Residence]]
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:8  [[Residence of Companies]]
  
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:9  [[Exit Taxes]]
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:9  [[Treaty-Residence]]
  
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:10 [[Split Years: Arrival and Departure]]
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:10   [[Split Years]]
  
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:11  [[Temporary Non-residence: Post-2013 Departures]]
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:11  [[Temporary Non-residence]]
  
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:11A [[Temporary Non-residence: Pre-2013 Departures]]
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:12 [[Exit Taxes]]
  
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:12 [[The Remittance Basis]]
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:13 [[UK Arrival or Departure: Tax Checklist]]
  
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:13  [[The Meaning of Remittance]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:14  [[Remittance Reliefs]]
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:14  [[Income and its Categorisation]]  
  
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:15  [[Mixed Funds]]
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:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:16  [[Income Categories and Sources]]
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:16  [[Source/RFI/Territorial Principles]]  
  
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:17  [[Trading Income]]
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:17  [[The Remittance Basis]]
  
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:18  [[Entertainers and Sportspeople]]
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:18  [[The Meaning of Remittance]]
  
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:19  [[Property Income]]
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:19  [[Remittance Reliefs]]
  
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:20  [[Deduction of interest from Property Income]]
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:20  [[Mixed Funds]]
  
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:21  [[Interest Income]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:22 [[Exempt Interest of Non-Residents]]
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:21 [[Trading Income]]
  
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:23 [[Dividend Income]]
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:22 [[Trading in Land]]
  
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:24 [[Royalty Income]]
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:23 [[Performers]]
  
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:25 [[Mis Sweep-Up Income]]
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:24 [[Property Income]]
  
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:26 [[Employment Income]]
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:25 [[Deduction of interest from Property Income]]
  
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:27 [[Travel Expenses: Employment Income Deduction]]
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:26 [[Interest Income]]
  
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:28 [[PAYE]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:29 [[Employment Income: DT Relief]]
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:28 [[Accrued Income Profits]]
  
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:30 [[Pension and Annuity Income]]
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:29 [[Deeply Discounted Securities]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:30 [[Dividend Income]]
  
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:32 [[IIP Trusts: Income Tax]]
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:31 [[Annual Payments]]
  
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:33 [[Settlor-interested Trusts]]
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:32 [[Intellectual Property Income]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:33 [[Misc Sweep-Up Income]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:34 [[Employment Income]]
  
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:36 [[Transfer of Assets Abroad: Non-transferors]]
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:35 [[Travel Expenses: Employment Income]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:36 [[PAYE]]
  
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:38  [[Transfer of Assets Abroad: Motive Defence]]
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:36A [[Disguised Remuneration]]
  
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:39  [[Life Policies and Contracts]]
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:36B [[Employer-Financed Retirement Benefits Scheme]]
  
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:40 [[Offshore Funds - Definition]]
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:37 [[Employment Income: DT Relief]]
  
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:41 [[Offshore Income Gains]]
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:38 [[Pension and Annuity Income]]
  
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:42 [[Income from Offshore Funds]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:43 [[Accrued Income Profits]]
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:40 [[Loans from Companies]]
  
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:44  [[Deeply Discounted Securities]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:45 [[Unit Trusts]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:46 [[Intermediated Securities]]
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:42 [[IIP Trusts: Income Tax]]
  
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:47 [[Partnerships]]
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:43 [[Rates of Income Tax/CGT]]
  
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:48 [[Non-Residents Income Tax Relief]]
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:44 [[Personal Allowances]]
  
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:49 [[Collection of Tax from UK Representatives]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:50 [[Investment Manager Exemptions]]
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:46 [[National Insurance Contributions]]
  
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:51  [[Loans from Non-Resident Companies]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:52 [[Rates of Tax]]
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:47 [[Settlor-interested Trust Code]]
  
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:53 [[Personal Allowances and Annual Exemptions]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:54 [[National Insurance Contributions]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:55 [[Capital Gains of UK Residents]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:56 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:57 [[Capital Payments from Non-Resident Trusts: s.87]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:58 [[Borrowing by Non-resident Trust: Sch 4B]]
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:53 [[Profit Fragmentation]]
  
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:59 [[Gains of Non-Resident Companies]]
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:54 [[Transfer of Income Streams]]
  
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:60 [[Capital Losses]]
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:55 [[Transactions in Securities]]
  
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:61  [[Foreign Currency Issues]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:62 [[Unremitted Income: Exchange Control]]
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:56 [[Chargeable Gains]]
  
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:63 [[Double Taxation Arrangements: Introduction]]
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:57 [[UK Property Held by Non-Residents]]
  
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:64  [[DTA Anti-abuse Rules
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:58 [[Reorganisations]]
  
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:65 [[Foreign Tax Credit Relief]]
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:59 [[Residential Property: CGT]]
  
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:66 [[EU Law and UK Taxation]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:67 [[Excluded Property: Definition]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:68 [[Excluded Property Exemptions]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:69 [[Wills and IOVs]]
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:63 [[Sub-Funds]]
  
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:70 [[Reservation of Benefit]]
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:64 [[Gains of Non-Resident Companies]]
  
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:71 [[IHT Consequences of Transfers Between Trusts]]
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:65 [[Capital Losses]]
  
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:72  [[IHT Deduction for Debts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:73 [[Double Inheritance Taxation: Introduction]]
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:66 [[Funds: Terms & Concepts]]
  
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:74 [[IHT DTTs India, Pakistan, Italy, France]]
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:67 [[Offshore Income Gains]]
  
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:75 [[IHT DTT USA]]
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:68 [[Income from Offshore Funds]]
  
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:76 [[IHT DTT Switzerland]]
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:69 [[Unit Trusts]]
  
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:77 [[Foreign IHT Credit Relief]]
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:70 [[Life Policies and Contracts]]
  
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:78 [[Marriage with Non-dom or Non-resident]]
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:71 [[Intermediated Securities]]
  
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:79 [[Private Residence Relief]]
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:72 [[Investment Manager Exemptions]]
  
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:80 [[Residential Property of Non-Residents: NRCGT]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:81  [[Family Home and Chattels: Benefit in Kind Charges]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:82  [[Corporate Residential Property]]
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:74  [[IHT Terms and Concepts]]
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 +
:75  [[Excluded Property: Definition]]
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 +
:76  [[Excluded Property Exemptions]]
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:77  [[Wills and IOVs]]
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:78  [[Reservation of Benefit]]
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:79  [[Inter-Trust Transfers: IHT]]
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:80  [[IHT Deduction for Debts]]
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:81  [[IHT Close-Company Code]]
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 +
:82  [[IHT Residential Property Code]]
  
 
:83  [[Pre-Owned Assets]]
 
:83  [[Pre-Owned Assets]]
  
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:84  [[Joint Accounts]]
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:84  [[Pension IHT]]
  
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:85  [[Estates of Deceased Persons: CGT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:86 [[Estates of Deceased Persons: Income Tax]]
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:85 [[Partnerships]]
  
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:87 [[Who is the Settlor?]]
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:86 [[Partnership Income: Allocation]]
  
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:88  [[Trusts with Two or More Settlors]]
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:86A [[Salaried Members Code]]
  
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:89  [[Situs of Assets for IHT]]
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:86B [[Partnerships CGT]]
  
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:90 [[Situs of Assets for CGT]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
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:91 [[Foreign Entities]]
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:88 [[Estates of Deceased Persons: CGT]]
  
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:92 [[Hybrid Entities]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
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:93 [[Control Connected Close and Related Expressions]]
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:90 [[Foreign Entities]]
  
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:94 [[Permanent Establishment and Branch/Agency]]
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:91 [[Hybrid Entities]]
  
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:95  [[Disclosure and Compliance]]
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:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
  
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:96 [[Disclosure and Compliance: IHT]]
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:92 [[Protected Trusts]]
  
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:97 [[Swiss Tax Agreement Introduction]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
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:98 [[Criminal Law and Professional Conduct]]
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:94 [[Joint Accounts]]
  
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:[[Appendix 1: Terminology]]
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:95  [[Foreign Currency Issues]]
  
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:[[Appendix 2: Construction of Deeming Provisions]]
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:96 [[Cryptoassets]]
  
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:[[Appendix 3: What Do We Mean by "Real"?]]
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:97  [[Unremittable Assets]]
  
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:[[Appendix 4: Parliamentarians]]
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:98  [[ATED and SDLT]]
  
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:[[Appendix 5: Visiting Forces]]
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:99  [[Who is the Settlor?]]
  
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:[[Appendix 6: How to Improve Residence and Domicile Taxation]]
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:100  [[Multiple Settlors]]
  
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:[[Appendix 7: Reform of Non-Residence Anti-avoidance Rules]]
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:101  [[Statutory Tax Indemnities]]
  
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:[[Appendix 8: Issues to Consider Before UK Arrival or Departure: Checklist]]
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:102  [[Situs of Assets for IHT]]
  
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:[[Appendix 9: Welsh Devolution]]
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:103 [[Situs of Assets for CGT]]
  
 +
:104 [[Control Connected Close and Related Expressions]]
  
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</div>
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:105 [[Participation & % Investment Tests]]
  
 +
:106 [[Permanent Establishment and Branch/Agency]]
  
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<big>'''TFD 2016/17 edition out soon'''</big>
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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The new 2016/17 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published online on 1 September 2016. The text will be based on the Finance Bill as it then stands. The printed edition of the book, based on the Finance Act in its final form, will be published in October and at that time the online edition will be updated.
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:107 [[Double Taxation Arrangements: Introduction]]
  
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To maintain unbroken access to TFD online you will need a copy of the new edition with an online licence. To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)]
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:108 [[DTA Anti-abuse Rules]]
  
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Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.
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:109 [[Third Party Relief/Savings Clause]]
  
 +
:110 [[Limitation on Benefits]]
  
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<big>'''About TFD Online'''</big>
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:111 [[Credit for Foreign Tax]]
  
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Most of this website requires you [[Special:Userlogin|to login]].  To obtain a login licence:
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:112 [[Non-discrimination]]
  
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- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
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:113 [[Mutual Agreement Procedure]]
  
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- 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 [http://www.khpplc.co.uk/ the publishers online ordering] and search for ''Kessler''.  For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
+
:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
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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). 
+
:114 [[IHT Double Taxation Treaties: Introduction]]
  
−
If you registered before the current edition was published in September 2015, you need to reregister with a password for the current edition. However, if you have not (yet) bought the book you may [[Special:Userlogin|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, you are invited to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
+
:115 [[IHT DTAs: India, Pakistan, Italy, France]]
  
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You may enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index below, or you can search the text.
+
:116 [[IHT DTA: Netherlands]]
  
−
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 [http://www.taxchambers.com/barrister/oliver-marre/ Oliver Marre]. 
+
:117 [[IHT DTA: South Africa]]
  
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The initial data was the current edition of ''Taxation of Non-residents and Foreign Domiciliaries'' published 1 September 2015. 
+
:118 [[IHT DTA: Switzerland]]
  
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There have been significant updates since the book went to print.  For the list [http://www.foreigndomiciliaries.co.uk/index.php/Updates see here].
+
:119 [[IHT DTA: USA]]
  
 +
:120 [[Credit for Foreign IHT]]
  
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<big>'''If you want further advice'''</big>
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:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
  
−
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]].
+
:121 [[Reporting and Compliance]]
  
 +
:122 [[Tax Return Filing Position]]
  
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<big>'''TFD archive editions'''</big>
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:123 [[Claims]]
  
−
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.
+
:124 [[Collection of IT/CGT from UK Representatives]]
  
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:125 [[Reporting and Compliance: IHT]]
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 +
:126 [[Penalties]]
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 +
:127 [[Failure to Prevent Tax Evasion]]
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:128 [[Reporting Offshore Trusts]]
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 +
:129 [[International Movement of Capital: Reports]]
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:130 [[Common Reporting Standard]]
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:131 [[Trust Registration (TRS)]]
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:132 [[Customer Due Diligence]]
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:133 [[Money Laundering: Criminal Property]]
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 +
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:'''<big>Appendices</big>'''
 +
 +
:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
 +
 +
:[[Appendix 1 Words of Dispute]]
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 +
:[[Appendix 2 Common Legal Expressions]]
 +
 +
:[[Appendix 3 Family Terminology]]
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 +
:[[Appendix 3A Share/Security Terminology]]
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:[[Appendix 4 Consideration/Arm's Length/Full Value]]
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 +
:[[Appendix 5 Commercial/View to Profit]]
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 +
:[[Appendix 6 Beneficial Ownership/Entitlement]]
 +
 +
:[[Appendix 7 What Do We Mean by "Real"]]
 +
 +
:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
 +
 +
:[[Appendix 8 Deeming Provisions]]
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 +
:[[Appendix 9 Purpose in Tax Statutes]]
 +
 +
:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
 +
 +
:[[Appendix 10 Parliamentarians]]
 +
 +
:[[Appendix 11 Visiting Forces]]
 +
 +
:[[Appendix 12 Students and Teachers]]
 +
 +
:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
 +
 +
:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
 +
 +
:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
 +
 +
:[[Appendix 15 Citizenship-based Taxation]]
 +
 +
:[[Appendix 16 The Wisdom of Parliament]]
 +
 +
 +
</div>
 +
 +
 +
<big>'''2024/25 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.
 +
 +
To access TFD online, you will need an online licence. To obtain this, go to
 +
[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [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, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
 +
 +
<big>'''How to login'''</big>
 +
 +
Most of this site requires you [[Special:Userlogin|to login]].  You may purchase a single or multiple user licence:  To obtain these [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
 +
 +
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]]
 +
 +
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.
 +
 +
You need to register for the current edition. Registration for an earlier edition is no longer valid.
 +
 +
<big>'''Comments please'''</big>
 +
 +
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 [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon]. 
 +
 +
<big>'''If you want further advice'''</big>
 +
 +
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]].
 +
 +
<big>'''Archive editions'''</big>
 +
 +
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.
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
Line 279: Line 408:
 
If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
 
If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
  
−
To contact James Kessler QC [mailto:kessler@kessler.co.uk?Subject=TFD%20online click here]
+
To contact James Kessler KC [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online click here]
  
−
To contact Oliver Marre, who reviews online contributions, [mailto:OliverMarre@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
+
To contact Rebecca Sheldon, who reviews online contributions, [mailto:RebeccaSheldon@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
  
 
For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
 
For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
−
 
  
 
<big>'''Technical notes'''</big>
 
<big>'''Technical notes'''</big>
  
−
TFD online is in technical terms a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit this wiki.
+
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.
 +
 
 +
 
 +
<big>'''TFD Resource Archive'''</big>
  
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Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
+
To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 10:56, 29 October 2024

This site provides comprehensive information about:

  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
  4. 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

Update

Introduction
Dedication
A1 FIG Relief/Abolition of Domicile
Non-dom Policy & Avoidance
1 Mobile Individuals: Tax Policy
2 Tax Avoidance
3 Targeted Anti-Avoidance Rules (TAARs)
Domicile & Residence
4 Domicile
5 Deemed Domicile
6 Residence of Individuals
7 Residence of Trustees
8 Residence of Companies
9 Treaty-Residence
10 Split Years
11 Temporary Non-residence
12 Exit Taxes
13 UK Arrival or Departure: Tax Checklist
Income Tax: Principles & Remittance Basis
14 Income and its Categorisation
15 Income Recognition: Receive/Entitled/Arise/Paid
16 Source/RFI/Territorial Principles
17 The Remittance Basis
18 The Meaning of Remittance
19 Remittance Reliefs
20 Mixed Funds
Income by Category
21 Trading Income
22 Trading in Land
23 Performers
24 Property Income
25 Deduction of interest from Property Income
26 Interest Income
27 Exempt Interest of Non-Residents
28 Accrued Income Profits
29 Deeply Discounted Securities
30 Dividend Income
31 Annual Payments
32 Intellectual Property Income
33 Misc Sweep-Up Income
34 Employment Income
35 Travel Expenses: Employment Income
36 PAYE
36A Disguised Remuneration
36B Employer-Financed Retirement Benefits Scheme
37 Employment Income: DT Relief
38 Pension and Annuity Income
39 Benefit in Kind: Family Home and Chattels
40 Loans from Companies
IT: General
41 Discretionary Trusts: Income Tax
42 IIP Trusts: Income Tax
43 Rates of Income Tax/CGT
44 Personal Allowances
45 Non-Residents Income Tax Relief
46 National Insurance Contributions
IT Avoidance Codes
47 Settlor-interested Trust Code
48 Transfer of Assets Abroad: Introduction
49 Transfer of Assets Abroad: Transferors
50 Transfer of Assets Abroad: Benefits
51 Transfer of Assets Abroad: Relief from Overlapping Charges
52 Transfer of Assets Abroad: Motive Defence
53 Profit Fragmentation
54 Transfer of Income Streams
55 Transactions in Securities
Capital Gains Tax
56 Chargeable Gains
57 UK Property Held by Non-Residents
58 Reorganisations
59 Residential Property: CGT
60 Gains of Non-Resident Settlor-Interested Trusts: s.86
61 Capital Payments from Non-Resident Trusts: s.87 Code
62 Borrowing by Non-Resident Trust: Sch 4B
63 Sub-Funds
64 Gains of Non-Resident Companies
65 Capital Losses
Funds
66 Funds: Terms & Concepts
67 Offshore Income Gains
68 Income from Offshore Funds
69 Unit Trusts
70 Life Policies and Contracts
71 Intermediated Securities
72 Investment Manager Exemptions
73 Investment Management Fees & Carried Interest
Inheritance Tax
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 IHT
Entities
85 Partnerships
86 Partnership Income: Allocation
86A Salaried Members Code
86B Partnerships CGT
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
Topics Affecting More Than One Tax
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
Double Taxation Agreements IT/CGT
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
112 Non-discrimination
113 Mutual Agreement Procedure
Double Taxation Agreements: IHT
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
Administration
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 Reporting Offshore Trusts
129 International Movement of Capital: Reports
130 Common Reporting Standard
131 Trust Registration (TRS)
132 Customer Due Diligence
133 Money Laundering: Criminal Property


Appendices
Words & Concepts
Appendix 1 Words of Dispute
Appendix 2 Common Legal Expressions
Appendix 3 Family Terminology
Appendix 3A Share/Security Terminology
Appendix 4 Consideration/Arm's Length/Full Value
Appendix 5 Commercial/View to Profit
Appendix 6 Beneficial Ownership/Entitlement
Appendix 7 What Do We Mean by "Real"
Construction of Statutes
Appendix 8 Deeming Provisions
Appendix 9 Purpose in Tax Statutes
Special Taxpayers
Appendix 10 Parliamentarians
Appendix 11 Visiting Forces
Appendix 12 Students and Teachers
Tax Reform
Appendix 13 How to Improve Residence and Domicile Taxation
Appendix 14 Reform of Offshore Anti-avoidance Law
Appendix 15 Citizenship-based Taxation
Appendix 16 The Wisdom of Parliament



2024/25 edition

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.

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

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Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: Tax Policy
Chapter 2 Tax Avoidance

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Comments please

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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

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Technical notes

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TFD Resource Archive

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