Difference between revisions of "Main Page"
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:[[Appendix 18 How to Improve Private Client Taxation]] | :[[Appendix 18 How to Improve Private Client Taxation]] | ||
Revision as of 04:38, 7 April 2025
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
- Mobile Individuals Policy & Avoidance
- Residence
- 10 Exit Taxes
- Income Tax: Principles
- FIG Relief: TRF & Former Remittance Basis
- 19 Mixed Funds
- Income by Category
- 22 Performers
- Employment Income
- 36 PAYE
- IT: General
- IT Avoidance Codes
- Capital Gains Tax
- 63 Sub-Funds
- Funds
- 69 Unit Trusts
- Investment Management
- Inheritance Tax
- Partnerships
- 86 Partnerships
- Entities
- >Pensions & Employment Benefit Trusts
- 97 Pension IHT
- Topics affecting more than one tax
- 100 Joint Accounts
- 102 Cryptoassets
- 104 ATED and SDLT
- Double Taxation Agreements: IT/CGT
- Double Taxation Agreements: IHT
- 123 IHT DTA: USA
- Administration
- 129 Claims
- 132 Penalties
- CRS & Money Laundering
- Appendices
- Words & Concepts
- Statutory Construction
- Special Taxpayers
- Tax Reform
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 aw.khpplc@khpplc.co.uk 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 Mobile Individuals: 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 Registration for an earlier edition is no longer valid.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
