Main Page - Revision history

James Kessler at 08:50, 19 April 2026

2026-04-19T08:50:48Z

James Kessler at 10:42, 16 April 2026

2026-04-16T10:42:48Z

James Kessler at 10:41, 16 April 2026

2026-04-16T10:41:36Z

James Kessler at 10:27, 10 April 2026

2026-04-10T10:27:49Z

Ruth Shaw at 11:59, 7 April 2026

2026-04-07T11:59:01Z

Ruth Shaw at 12:07, 9 March 2026

2026-03-09T12:07:39Z

Ruth Shaw at 08:55, 9 March 2026

2026-03-09T08:55:31Z

Ruth Shaw at 12:21, 7 March 2026

2026-03-07T12:21:43Z

Ruth Shaw at 11:50, 2 March 2026

2026-03-02T11:50:51Z

James Kessler at 13:00, 20 February 2026

2026-02-20T13:00:49Z

@@ Line 1: / Line 1: @@
-<big>[https://www.kessler.co.uk James Kessler's] ''Private Client Taxation'' seeks to provide as much information as possible about the UK taxation of individuals and trusts, the broad topic known as private client tax.  Discussion includes:
+<big>[https://www.kessler.co.uk James Kessler's] ''Private Client Taxation'' aims to set out a comprehensive discussion of private client taxation.  Discussion includes:
 # Income Tax, CGT and IHT on individuals and trusts
 # The territorial limits of UK tax (now based on residence, situs and source)
 # Other topics arising in this context, including tax avoidance, disclosure and compliance
-This is a wide set of subjects, but in taxation, as in life, everything is connected.
+This is a wide subject, or set of subjects, but in taxation, as in life, everything is connected.
 ''PCT Online'' is the successor to ''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025, which one might summarise as the abolition of domicile, required a new title.  But the approach of this work is unaltered.

@@ Line 6: / Line 6: @@
 This is a wide set of subjects, but in taxation, as in life, everything is connected.
-''Private Client Taxation''is the successor to ''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025, which one might summarise as the abolition of domicile, required a new title.  But the approach of this work is unaltered.
+''PCT Online'' is the successor to ''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025, which one might summarise as the abolition of domicile, required a new title.  But the approach of this work is unaltered.
 <div style="float: left; width: 33%">

@@ Line 1: / Line 1: @@
-<big>[https://www.kessler.co.uk James Kessler's] ''Private Client Taxation'' is the successor to ''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025, which one might summarise as the abolition of domicile, required a new title.  But the approach of this work is unaltered.  It seeks to provide as much information as possible about the UK taxation of individuals and trusts, the broad topic known as private client tax.  Discussion includes:
+<big>[https://www.kessler.co.uk James Kessler's] ''Private Client Taxation'' seeks to provide as much information as possible about the UK taxation of individuals and trusts, the broad topic known as private client tax.  Discussion includes:
 # Income Tax, CGT and IHT on individuals and trusts
 # The territorial limits of UK tax (now based on residence, situs and source)
@@ Line 5: / Line 5: @@
 This is a wide set of subjects, but in taxation, as in life, everything is connected.
 <div style="float: left; width: 33%">
@@ Line 401: / Line 403: @@
 <big>'''2026/27 edition'''</big>
-The 2026/27 edition of ''Kessler on Private Client Taxation'' is available online, the update for the FA 2026 is largely but not fully complete.  .
+The 2026/27 edition of ''Kessler on Private Client Taxation'' is now online.  It has been substantially updated for the FA 2026 and other developments since last year, and online publication of chapters remaining to be updated will be phased in over the next few weeks.
 To access PCT online, you will need an online licence. To obtain this, go to

@@ Line 1: / Line 1: @@
-<big>[https://www.kessler.co.uk James Kessler's] ''Private Client Taxation'' is the successor to ''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 UK taxation of individuals and trusts, the broad topic known as private client tax.  Discussion includes:
+<big>[https://www.kessler.co.uk James Kessler's] ''Private Client Taxation'' is the successor to ''Taxation of Non-Residents and Foreign Domiciliaries''.  The reforms of the FA 2025, which one might summarise as the abolition of domicile, required a new title.  But the approach of this work is unaltered.  It seeks to provide as much information as possible about the UK taxation of individuals and trusts, the broad topic known as private client tax.  Discussion includes:
 # Income Tax, CGT and IHT on individuals and trusts
 # The territorial limits of UK tax (now based on residence, situs and source)
@@ Line 399: / Line 399: @@
-<big>'''2025/26 edition'''</big>
+<big>'''2026/27 edition'''</big>
-The 2025/26 edition of ''Kessler on Private Client Taxation'' is available online and in paper format.  The online version is the better choice as it has been updated since the paper version went to print and continues to be updated.
+The 2026/27 edition of ''Kessler on Private Client Taxation'' is available online, the update for the FA 2026 is largely but not fully complete.  .
 To access PCT online, you will need an online licence. To obtain this, go to

@@ Line 116: / Line 116: @@
 :42  [[IIP Trusts: Income Tax]]
-:43  [[Rates of Income Tax/CGT]]
+:43  [[Rates of Income Tax/CGT/CT]]
 :44  [[Personal Allowances]]

@@ Line 364: / Line 364: @@
 :'''''<span style="font-size:106%">Statutory Construction</span>'''''
-:[[Appendix 9 Purposive Construction]]
+:[[Appendix 9 Construction of Tax Statutes]]
 :[[Appendix 10 Substance and Reality]]

@@ Line 150: / Line 150: @@
 :57  [[UK Property Held by Non-Residents]]
-:57A
+:57A [[Hold-over Relief]]
 :57B [[Liquidation of Companies]]

← Older revision		Revision as of 11:50, 2 March 2026
Line 149:		Line 149:

	:57 [[UK Property Held by Non-Residents]]		:57 [[UK Property Held by Non-Residents]]
		+
		+	:57A [[Liquidation of Companies]]

	:58 [[Reorganisations]]		:58 [[Reorganisations]]