Difference between revisions of "Main Page"

Latest revision as of 09:09, 11 April 2025

This site is the successor to James Kessler'sTaxation 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:

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.

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.

Contents

Update

Introduction

Dedication

Mobile Individuals Policy & Avoidance

1 Mobile Individuals: Tax Policy

2 Tax Avoidance

3 Targeted Anti-Avoidance Rules (TAARs)

Residence

4 Residence of Individuals

5 Residence of Trustees

6 Residence of Companies

7 Treaty-Residence

8 Split Years

9 Temporary Non-residence

10 Exit Taxes

11 UK Arrival or Departure: Tax Checklist

Income Tax: Principles

12 Income and its Categorisation

13 Source/Territorial Principles

14 Income Recognition: Receive/Entitled/Arise/Paid

FIG Relief: TRF & Former Remittance Basis

15 FIG Relief & Overseas Workday Relief

16 Temporary Repatriation Facility

17 The Remittance Basis

18 Remittance Reliefs

19 Mixed Funds

Income by Category

20 Trading Income

21 Trading in Land

22 Performers

23 Property Income

24 Deduction of interest from Property Income

25 Interest Income

26 Exempt Interest of Non-Residents

27 Accrued Income Profits

28 Deeply Discounted Securities

29 Dividend Income

30 Corporation Tax on Company Distributions

31 Annual Payments

32 Intellectual Property Income

33 Misc Sweep-Up Income

Employment Income

34 Employment Income

35 Travel Expenses: Employment Income

36 PAYE

37 Disguised Remuneration/Trading Income

38 Employment Income: DT Relief

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-Resident 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

Investment Management

72 Investment Manager Exemptions

73 Carried Interest/Investment Management Fees: Introduction

74 Carried Interest

75 Investment Management Fees

Inheritance Tax

76 IHT Terms and Concepts

77 Excluded Property: Definition

78 Excluded Property Exemptions

79 Wills and IOVs

80 Reservation of Benefit

81 Inter-Trust Transfers: IHT

82 IHT Deduction for Debts

83 IHT Close-Company Code

84 IHT Residential-Property Code

85 Pre-Owned Assets

Partnerships

86 Partnerships

87 Partnership Income: Allocation

88 Salaried Members Code

89 Partnerships CGT

Entities

90 Settlement, Bare Trust, and Associated Terminology

91 Estates of Deceased Persons: CGT

92 Estates of Deceased Persons: Income Tax

93 Foreign Entities

94 Hybrid Entities

Pensions & Employment Benefit Trusts

95 Pension and Annuity Income

96 Employer-Financed Retirement Benefits Scheme

97 Pension IHT

Topics affecting more than one tax

98 Protected Trusts

99 Non-Resident Spouse

100 Joint Accounts

101 Foreign Currency Issues

102 Cryptoassets

103 Unremittable Assets

104 ATED and SDLT

105 Who is the Settlor?

106 Multiple Settlors

107 Statutory Tax Indemnities

108 Situs of Assets for IHT

109 Situs of Assets for CGT

110 Control Connected Close and Related Expressions

111 Participation, % Investment & Material Interest Tests

112 Permanent Establishment and Branch/Agency

Double Taxation Agreements: IT/CGT

113 Double Taxation Arrangements: Introduction

114 DTA Anti-abuse Rules

115 Third Party Relief/Savings Clause

116 Limitation on Benefits

117 Credit for Foreign Tax

118 Non-discrimination

119 Mutual Agreement Procedure

Double Taxation Agreements: IHT

120 IHT Double Taxation Treaties: Introduction

121 IHT DTAs: India, Pakistan, Italy, France

122 IHT DTA: South Africa

123 IHT DTA: USA

124 IHT DTA: Netherlands

125 IHT DTA: Switzerland

126 Credit for Foreign IHT

Administration

127 Reporting and Compliance

128 Tax Return Filing Position

129 Claims

130 Collection of IT/CGT from UK Representatives

131 Reporting and Compliance: IHT

132 Penalties

133 Failure to Prevent Tax Evasion

134 Reporting Offshore Trusts

135 International Movement of Capital: Reports

CRS & Money Laundering

136 Common Reporting Standard

137 Trust Registration (TRS)

138 Customer Due Diligence

139 Money Laundering: Criminal Property

Appendices

Words & Concepts

Appendix 1 Words of Dispute

Appendix 2 Common Legal Expressions

Appendix 3 Family Terminology

Appendix 4 Share/Security Terminology

Appendix 5 Consideration, Arm's Length, Full Value

Appendix 6 Commercial/View to Profit

Appendix 7 Beneficial Ownership/Entitlement

Appendix 8 Domicile

Statutory Construction

Appendix 9 Purpose in Tax Statutes

Appendix 10 Substance and Reality

Appendix 11 Deeming Provisions

Special Taxpayers

Appendix 12 Parliamentarians

Appendix 13 Visiting Forces

Appendix 14 Diplomats

Appendix 15 Sovereign Immunity

Appendix 16 Students and Teachers

Appendix 17 Continental Shelf

Tax Reform

Appendix 18 How to Improve Private Client Taxation

Appendix 19 Reform of Offshore Anti-Avoidance Law

Appendix 20 Citizenship-based Taxation

Appendix 21 The Wisdom of Parliament

2025/26 edition

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 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

PCT online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.

PCT Resource Archive

To access the PCT reference material, click here: PCT Resource Archive

Difference between revisions of "Main Page"

Latest revision as of 09:09, 11 April 2025

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@@ Line 1: / Line 1: @@
-<big>This site provides comprehensive information about:
+<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 UK taxation of individuals and trusts, the broad topic known as private client tax.  Discussion includes:
-# Taxation of foreign domiciliaries
+# Income Tax, CGT and IHT on individuals and trusts
-# Taxation of non-residents on UK income and assets
+# The territorial limits of UK tax (now based on residence, situs and source)
-# Taxation of UK residents on foreign income and assets
+# Other topics arising in this context, including tax avoidance, disclosure and compliance
-# 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 QC].
+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.
 <div style="float: left; width: 33%">
@@ Line 13: / Line 14: @@
 [[Update]]
-[[Introduction]]
+:[[Introduction]]
+:[[Dedication]]
-:    ''<u>Non-dom policy & avoidance</u>''
+:'''''<span style="font-size:106%"> Mobile Individuals Policy & Avoidance</span>'''''
-:1   [[Foreign Domicile: Tax Policy]]
+:1   [[Mobile Individuals: Tax Policy]]
 :2   [[Tax Avoidance]]
-:   ''Domicile & residence''
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:3   [[Domicile]]
+:'''''<span style="font-size:106%">Residence</span>'''''
-:4   [[Deemed Domicile]]
+:4   [[Residence of Individuals]]
-:5   [[Residence of Individuals]]
+:5   [[Residence of Trustees]]
-:6   [[Residence of Trustees]]
+:6   [[Residence of Companies]]
-:7   [[Residence of Companies]]
+:7   [[Treaty-Residence]]
-:8   [[Treaty-Residence]]
+:8   [[Split Years]]
-:9   [[Split Years: Arrival and Departure]]
+:9   [[Temporary Non-residence]]
-:10  [[Temporary Non-residence]]
+:10  [[Exit Taxes]]
-:11  [[Exit Taxes]]
+:11  [[UK Arrival or Departure: Tax Checklist]]
-:12  [[Appendix 14 UK Arrival or Departure: Tax Checklist]]
+:'''''<span style="font-size:106%">Income Tax: Principles</span>'''''
-xx
+:12  [[Income and its Categorisation]]
-:11 A [[Income Categorisation]]
+:13  [[Source/Territorial Principles]]
-:11 B [[Source/RFI/Territorial Principles]]
+:14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:12  [[The Remittance Basis]]
+:'''''<span style="font-size:106%">FIG Relief: TRF & Former Remittance Basis</span>'''''
-:13  [[The Meaning of Remittance]]
+:15  [[FIG Relief & Overseas Workday Relief]]
-:14  [[Remittance Reliefs]]
+:16  [[Temporary Repatriation Facility]]
-:15  [[Mixed Funds]]
+:17  [[The Remittance Basis]]
-:16  [[Trading Income]]
+:18  [[Remittance Reliefs]]
-:17  [[Trading in Land]]
+:19  [[Mixed Funds]]
-:18  [[Performers]]
+:'''''<span style="font-size:106%">Income by Category</span>'''''
-:19  [[Property Income]]
+:20  [[Trading Income]]
-:20  [[Deduction of interest from Property Income]]
+:21  [[Trading in Land]]
-:21  [[Interest Income]]
+:22  [[Performers]]
-:22  [[Exempt Interest of Non-Residents]]
+:23  [[Property Income]]
-:23  [[Dividend Income]]
+:24  [[Deduction of interest from Property Income]]
-:24 A  [[Annual Payments]]
+:25  [[Interest Income]]
-:24 B [[Intellectual Property Income]]
+:26  [[Exempt Interest of Non-Residents]]
-:25  [[Misc Sweep-Up Income]]
+:27  [[Accrued Income Profits]]
-:26  [[Employment Income]]
+:28  [[Deeply Discounted Securities]]
-:27  [[Travel Expenses: Employment Income]]
+:29  [[Dividend Income]]
-:28  [[PAYE]]
+:30  [[Corporation Tax on Company Distributions]]
-:29  [[Employment Income: DT Relief]]
+:31  [[Annual Payments]]
-:30  [[Pension and Annuity Income]]
+:32  [[Intellectual Property Income]]
-:31  [[Discretionary Trusts: Income Tax]]
+:33  [[Misc Sweep-Up Income]]
-:32  [[IIP Trusts: Income Tax]]
+:'''''<span style="font-size:106%">Employment Income</span>'''''
-:33  [[Settlor-interested Trust Code]]
+:34  [[Employment Income]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:35  [[Travel Expenses: Employment Income]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:36  [[PAYE]]
-:36  [[Transfer of Assets Abroad: Benefits]]
+:37  [[Disguised Remuneration/Trading Income]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:38  [[Employment Income: DT Relief]]
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:39  [[Benefit in Kind: Family Home and Chattels]]
-:39  [[Profit Fragmentation]]
+:40  [[Loans from Companies]]
-:40  [[Transfer of Income Streams]]
+:'''''<span style="font-size:106%">IT: General</span>'''''
-:41  [[Life Policies and Contracts]]
+:41  [[Discretionary Trusts: Income Tax]]
-:42  [[Offshore Funds: Definitions]]
+:42  [[IIP Trusts: Income Tax]]
-:43  [[Offshore Income Gains]]
+:43  [[Rates of Income Tax/CGT]]
-:44  [[Income from Offshore Funds]]
+:44  [[Personal Allowances]]
-:45  [[Accrued Income Profits]]
+:45  [[Non-Resident Income Tax Relief]]
-:46  [[Deeply Discounted Securities]]
+:46  [[National Insurance Contributions]]
-:47  [[Unit Trusts]]
+:'''''<span style="font-size:106%">IT Avoidance Codes</span>'''''
-:48  [[Intermediated Securities]]
+:47  [[Settlor-interested Trust Code]]
-:49 A [[Partnerships]]
+:48  [[Transfer of Assets Abroad: Introduction]]
-:49 B [[Partnership Income: Attribution]]
+:49  [[Transfer of Assets Abroad: Transferors]]
-:50  [[Non-Resident Income Tax Relief]]
+:50  [[Transfer of Assets Abroad: Benefits]]
-:51  [[Collection of Tax from UK Representatives]]
+:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:52  [[Investment Manager Exemptions]]
+:52  [[Transfer of Assets Abroad: Motive Defence]]
-:53  [[Investment Management Fees & Carried Interest]]
+:53  [[Profit Fragmentation]]
-:54  [[Loans from Non-Resident Companies]]
+:54  [[Transfer of Income Streams]]
-:55 [[Transactions in Securities]]
+:55  [[Transactions in Securities]]
-:56  [[Rates of Income Tax/CGT]]
+:'''''<span style="font-size:106%">Capital Gains Tax</span>'''''
-:57  [[Personal Allowances]]
+:56  [[Chargeable Gains]]
-:58  [[National Insurance Contributions]]
+:57  [[UK Property Held by Non-Residents]]
-:59  [[Chargeable Gains]]
+:58  [[Reorganisations]]
-:60  [[UK Property Held by Non-Residents]]
+:59  [[Residential Property: CGT]]
-:61  [[Residential Property: CGT]]
+:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:62  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:63  [[Capital Payments from Non-Resident Trusts: s.87]]
+:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:64  [[Borrowing by Non-Resident Trust: Sch 4B]]
+:63  [[Sub-Funds]]
-:65  [[Protected Trusts]]
+:64  [[Gains of Non-Resident Companies]]
-:66  [[Sub-Funds]]
+:65  [[Capital Losses]]
-:67  [[Gains of Non-Resident Companies]]
+:'''''<span style="font-size:106%">Funds</span>'''''
-:68  [[Capital Losses]]
+:66  [[Funds: Terms & Concepts]]
-:69  [[Foreign Currency Issues]]
+:67  [[Offshore Income Gains]]
-:70  [[Unremittable Assets]]
+:68  [[Income from Offshore Funds]]
-:71  [[Double Taxation Arrangements: Introduction]]
+:69  [[Unit Trusts]]
-:72  [[DTA Anti-abuse Rules]]
+:70  [[Life Policies and Contracts]]
-:73 [[Limitation on Benefits]]
+:71  [[Intermediated Securities]]
-:74  [[Credit for Foreign Tax]]
+:'''''<span style="font-size:106%">Investment Management</span>'''''
-:New [[Non-discrimination]]
+:72  [[Investment Manager Exemptions]]
-:75  [[Post-Brexit EU Law]]
+:73  [[Carried Interest/Investment Management Fees: Introduction]]
-:76  [[Excluded Property: Definition]]
+:74  [[Carried Interest]]
-:77  [[Excluded Property Exemptions]]
+:75  [[Investment Management Fees]]
-:78  [[Wills and IOVs]]
+:'''''<span style="font-size:106%">Inheritance Tax</span>'''''
-:79  [[Reservation of Benefit]]
+:76  [[IHT Terms and Concepts]]
-:80  [[Inter-Trust Transfers: IHT]]
+:77  [[Excluded Property: Definition]]
-:81  [[IHT Deduction for Debts]]
+:78  [[Excluded Property Exemptions]]
-:82  [[IHT Close-Company Code]]
+:79  [[Wills and IOVs]]
-:83  [[IHT Double Taxation Treaties: Introduction]]
+:80  [[Reservation of Benefit]]
-:84  [[IHT DTAs: India, Pakistan, Italy, France]]
+:81  [[Inter-Trust Transfers: IHT]]
-:85  [[IHT DTA: Netherlands]]
+:82  [[IHT Deduction for Debts]]
-:86 [[IHT DTA: South Africa]]
+:83  [[IHT Close-Company Code]]
-:87 [[IHT DTA: Switzerland]]
+:84  [[IHT Residential-Property Code]]
-:88  [[IHT DTA: USA]]
+:85  [[Pre-Owned Assets]]
-:89  [[Credit for Foreign IHT]]
+:'''''<span style="font-size:106%">Partnerships</span>'''''
-:90  [[IHT Residential Property Code]]
+:86  [[Partnerships]]
-:91  [[Family Home and Chattels: Benefit in Kind Charges]]
+:87  [[Partnership Income: Allocation]]
-:92  [[Pre-Owned Assets]]
+:88  [[Salaried Members Code]]
-:93  [[Non-Dom/Non-Resident Spouse]]
+:89  [[Partnerships CGT]]
-:94  [[Joint Accounts]]
+:'''''<span style="font-size:106%">Entities</span>'''''
-:95  [[ATED Taxes]]
+:90  [[Settlement, Bare Trust, and Associated Terminology]]
-:96  [[Estates of Deceased Persons: CGT]]
+:91  [[Estates of Deceased Persons: CGT]]
-:97  [[Estates of Deceased Persons: Income Tax]]
+:92  [[Estates of Deceased Persons: Income Tax]]
-:98  [[Who is the Settlor?]]
+:93  [[Foreign Entities]]
-:99  [[Multiple Settlors]]
+:94  [[Hybrid Entities]]
-:99B  [[Statutory Tax Indemnities]]
+:'''''<span style="font-size:106%">Pensions & Employment Benefit Trusts</span>'''''
-:100 [[Situs of Assets for IHT]]
+:95  [[Pension and Annuity Income]]
-:101 [[Situs of Assets for CGT]]
+:96  [[Employer-Financed Retirement Benefits Scheme]]
-:102 [[Foreign Entities]]
+:97  [[Pension IHT]]
-:103 [[Hybrid Entities]]
+:'''''<span style="font-size:106%">Topics affecting more than one tax</span>'''''
-:104 [[Control Connected Close and Related Expressions]]
+:98  [[Protected Trusts]]
-:105 [[Permanent Establishment and Branch/Agency]]
+:99  [[Non-Resident Spouse]]
-:106 A [[Reporting and Compliance]]
+:100 [[Joint Accounts]]
-:106 B [[Tax Return Filing Position]]
+:101 [[Foreign Currency Issues]]
-:107 [[Claims]]
+:102 [[Cryptoassets]]
-:108 [[Reporting and compliance: IHT]]
+:103 [[Unremittable Assets]]
-:109A [[Common Reporting Standard]]
+:104 [[ATED and SDLT]]
-:109B [[Trust Registration]]
+:105 [[Who is the Settlor?]]
-:110 [[Reporting Offshore Trusts]]
+:106 [[Multiple Settlors]]
-:110B [[International Movement of Capital: Reports]]
+:107 [[Statutory Tax Indemnities]]
-:111 [[Penalties]]
+:108 [[Situs of Assets for IHT]]
-:112 [[Money Laundering]]
+:109 [[Situs of Assets for CGT]]
+:110 [[Control Connected Close and Related Expressions]]
+:111 [[Participation, % Investment & Material Interest Tests]]
-<big>'''Appendices'''</big>
+:112 [[Permanent Establishment and Branch/Agency]]
+:'''''<span style="font-size:106%">Double Taxation Agreements: IT/CGT</span>'''''
+:113 [[Double Taxation Arrangements: Introduction]]
+:114 [[DTA Anti-abuse Rules]]
+:115 [[Third Party Relief/Savings Clause]]
+:116 [[Limitation on Benefits]]
+:117 [[Credit for Foreign Tax]]
+:118 [[Non-discrimination]]
+:119 [[Mutual Agreement Procedure]]
+:'''''<span style="font-size:106%">Double Taxation Agreements: IHT</span>'''''
+:120 [[IHT Double Taxation Treaties: Introduction]]
+:121 [[IHT DTAs: India, Pakistan, Italy, France]]
+:122 [[IHT DTA: South Africa]]
+:123 [[IHT DTA: USA]]
+:124 [[IHT DTA: Netherlands]]
+:125 [[IHT DTA: Switzerland]]
+:126 [[Credit for Foreign IHT]]
+:'''''<span style="font-size:106%">Administration</span>'''''
+:127 [[Reporting and Compliance]]
+:128 [[Tax Return Filing Position]]
+:129 [[Claims]]
+:130 [[Collection of IT/CGT from UK Representatives]]
+:131 [[Reporting and Compliance: IHT]]
+:132 [[Penalties]]
+:133 [[Failure to Prevent Tax Evasion]]
+:134 [[Reporting Offshore Trusts]]
+:135 [[International Movement of Capital: Reports]]
+:'''''<span style="font-size:106%">CRS & Money Laundering</span>'''''
+:136 [[Common Reporting Standard]]
+:137 [[Trust Registration (TRS)]]
+:138 [[Customer Due Diligence]]
+:139 [[Money Laundering: Criminal Property]]
+:'''<big>Appendices</big>'''
+:'''''<span style="font-size:106%">Words & Concepts</span>'''''
 :[[Appendix 1 Words of Dispute]]
@@ Line 275: / Line 348: @@
 :[[Appendix 3 Family Terminology]]
-:[[Appendix 4 Consideration/Arm's Length/Full Value]]
+:[[Appendix 4 Share/Security Terminology]]
+:[[Appendix 5 Consideration, Arm's Length, Full Value]]
-:[[Appendix 5A  Commercial/View to Profit]]
+:[[Appendix 6 Commercial/View to Profit]]
-:[[Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid]]
+:[[Appendix 7 Beneficial Ownership/Entitlement]]
-:[[Appendix 6 Associated Operations: IHT]]
+: [[Appendix 8 Domicile]]
-:[[Appendix 7 Deeming Provisions]]
+:'''''<span style="font-size:106%">Statutory Construction</span>'''''
-:[[Appendix 8 The Territorial Principle]]
+:[[Appendix 9 Purpose in Tax Statutes]]
-:[[Appendix 9 What Do We Mean by "Real"]]
+:[[Appendix 10 Substance and Reality]]
-:[[Appendix 10 Parliamentarians]]
+:[[Appendix 11 Deeming Provisions]]
-:[[Appendix 11A Visiting Forces]]
+:'''''<span style="font-size:106%">Special Taxpayers</span>'''''
-:[[Appendix 11B Students and Teachers]]
+:[[Appendix 12 Parliamentarians]]
-:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
+:[[Appendix 13 Visiting Forces]]
-:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
+:[[Appendix 14 Diplomats]]
+:[[Appendix 15 Sovereign Immunity]]
+:[[Appendix 16 Students and Teachers]]
-:[[Appendix 15 The Wisdom of Parliament]]
+:[[Appendix 17 Continental Shelf]]
-:[[Appendix 16 Participation Test]]
+:'''''<span style="font-size:106%">Tax Reform</span>'''''
+:[[Appendix 18 How to Improve Private Client Taxation]]
+:[[Appendix 19 Reform of Offshore Anti-Avoidance Law]]
+:[[Appendix 20 Citizenship-based Taxation]]
-</div>
+:[[Appendix 21 The Wisdom of Parliament]]
-<big>'''2021/22 edition'''</big>
-This site is in the process of being updated with the text of the 2021/22 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' A paper version of the 2021/22 edition will be available in June.
+</div>
+<big>'''2025/26 edition'''</big>
-To access TFD online, you will need an online licence. To obtain this, go to
+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.
-[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 the 2020/21 edition will cease to be valid on 6th April.
+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.
-If you are an academic or other non-tax practitioner who wants access for research purposes, [mailto:kessler@kessler.co.uk?Subject=TFD%20online contact James Kessler]
+If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online contact James Kessler]
 <big>'''How to login'''</big>
-Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+Most of this site requires you [[Special:Userlogin|to login]].  You may purchase a single or multiple user licence:  To obtain these [mailto:mv.khpplc@khpplc.co.uk?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
-*** Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)  To order copies of the book [mailto:aw@khpplc.co.uk?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website].
+Without logging in, you can access:
-*
-** You may purchase a single or multiple user licence:  To obtain these [mailto:mv.khpplc@khpplc.co.uk?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
-*** Without logging in, you can access:
+Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
-:Chapter 1 [[Foreign Domicile: Tax Policy]]
-: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 will cease to be valid from 6th April.
+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/ross-birkbeck/ Ross Birkbeck].
+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 QC or other members of his chambers to advise.  See [[How to instruct James Kessler QC]].
+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>
@@ Line 354: / Line 432: @@
 If you have technical problems, or problems logging in, [mailto:webmasters@foreigndomiciliaries.co.uk?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 Ross Birkbeck, who reviews online contributions, [mailto:rossbirkbeck@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:mv.khpplc@khpplc.co.uk?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
@@ Line 362: / Line 440: @@
 <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>'''PCT Resource Archive'''</big>
-</big>
+To access the PCT reference material, click here: [[PCT Resource Archive]]