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 which arise 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]]
-:1   [[Foreign Domicile: Tax Policy]]
+:[[Dedication]]
+:'''''<span style="font-size:106%"> Mobile Individuals Policy & Avoidance</span>'''''
+:1   [[Mobile Individuals: Tax Policy]]
 :2   [[Tax Avoidance]]
-:3   [[Domicile]]
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
+:'''''<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   [[Treaty-Residence]]
-:8   [[Exit Taxes]]
+:8   [[Split Years]]
-:9  [[Split Years: Arrival and Departure]]
+:9   [[Temporary Non-residence]]
-:10  [[Temporary Non-residence]]
+:10  [[Exit Taxes]]
-:11 [[Source/Relevant Foreign Income]]
+:11  [[UK Arrival or Departure: Tax Checklist]]
-:12  [[The Remittance Basis]]
+:'''''<span style="font-size:106%">Income Tax: Principles</span>'''''
-:13  [[The Meaning of Remittance]]
+:12  [[Income and its Categorisation]]
-:14  [[Remittance Reliefs]]
+:13  [[Source/Territorial Principles]]
-:15  [[Mixed Funds]]
+:14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:16  [[Trading Income]]
+:'''''<span style="font-size:106%">FIG Relief: TRF & Former Remittance Basis</span>'''''
-:17  [[Trading in Land]]
+:15  [[FIG Relief & Overseas Workday Relief]]
-:18  [[Performers]]
+:16  [[Temporary Repatriation Facility]]
-:19  [[Property Income]]
+:17  [[The Remittance Basis]]
-:20  [[Deduction of interest from Property Income]]
+:18  [[Remittance Reliefs]]
-:21  [[Interest Income]]
+:19  [[Mixed Funds]]
-:22  [[Exempt Interest of Non-Residents]]
+:'''''<span style="font-size:106%">Income by Category</span>'''''
-:23  [[Dividend Income]]
+:20  [[Trading Income]]
-:24  [[Intellectual Property Income]]
+:21  [[Trading in Land]]
-:25  [[Misc Sweep-Up Income]]
+:22  [[Performers]]
-:26  [[Employment Income]]
+:23  [[Property Income]]
-:27  [[Travel Expenses: Employment Income]]
+:24  [[Deduction of interest from Property Income]]
-:28  [[PAYE]]
+:25  [[Interest Income]]
-:29  [[Employment Income: DT Relief]]
+:26  [[Exempt Interest of Non-Residents]]
-:30  [[Pension and Annuity Income]]
+:27  [[Accrued Income Profits]]
-:31  [[Discretionary Trusts: Income Tax]]
+:28  [[Deeply Discounted Securities]]
-:32  [[IIP Trusts: Income Tax]]
+:29  [[Dividend Income]]
-:33  [[Settlor-interested Trust Code]]
+:30  [[Corporation Tax on Company Distributions]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:31  [[Annual Payments]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:32  [[Intellectual Property Income]]
-:36  [[Transfer of Assets Abroad: Benefits]]
+:33  [[Misc Sweep-Up Income]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:'''''<span style="font-size:106%">Employment Income</span>'''''
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:34  [[Employment Income]]
-:39  [[Profit Fragmentation]]
+:35  [[Travel Expenses: Employment Income]]
-:40  [[Transfer of Income Streams]]
+:36  [[PAYE]]
-:41  [[Life Policies and Contracts]]
+:37  [[Disguised Remuneration/Trading Income]]
-:42  [[Offshore Funds: Definition]]
+:38  [[Employment Income: DT Relief]]
-:43  [[Offshore Income Gains]]
+:39  [[Benefit in Kind: Family Home and Chattels]]
-:44  [[Income from Offshore Funds]]
+:40  [[Loans from Companies]]
-:45  [[Accrued Income Profits]]
+:'''''<span style="font-size:106%">IT: General</span>'''''
-:46  [[Deeply Discounted Securities]]
+:41  [[Discretionary Trusts: Income Tax]]
-:47  [[Unit Trusts]]
+:42  [[IIP Trusts: Income Tax]]
-:48  [[Intermediated Securities]]
+:43  [[Rates of Income Tax/CGT]]
-:49  [[Partnerships]]
+:44  [[Personal Allowances]]
-:50  [[Non-Resident Income Tax Relief]]
+:45  [[Non-Resident Income Tax Relief]]
-:51  [[Collection of Tax from UK Representatives]]
+:46  [[National Insurance Contributions]]
-:52  [[Investment Manager Exemptions]]
+:'''''<span style="font-size:106%">IT Avoidance Codes</span>'''''
-:53  [[Investment Management Fees & Carried Interest]]
+:47  [[Settlor-interested Trust Code]]
-:54  [[Loans from Non-Resident Companies]]
+:48  [[Transfer of Assets Abroad: Introduction]]
-:55 [[Transactions in Securities]]
+:49  [[Transfer of Assets Abroad: Transferors]]
-:56  [[Rates of Income Tax/CGT]]
+:50  [[Transfer of Assets Abroad: Benefits]]
-:57  [[Personal Allowances]]
+:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:58  [[National Insurance Contributions]]
+:52  [[Transfer of Assets Abroad: Motive Defence]]
-:59  [[Chargeable Gains]]
+:53  [[Profit Fragmentation]]
-:60  [[UK Property Held by Non-Residents]]
+:54  [[Transfer of Income Streams]]
-:61  [[Private Residence Relief]]
+:55  [[Transactions in Securities]]
-:62  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:'''''<span style="font-size:106%">Capital Gains Tax</span>'''''
-:63  [[Capital Payments from Non-Resident Trusts: s.87]]
+:56  [[Chargeable Gains]]
-:64  [[Borrowing by Non-Resident Trust: Sch 4B]]
+:57  [[UK Property Held by Non-Residents]]
-:65  [[Protected Trusts]]
+:58  [[Reorganisations]]
-:66  [[Sub-Funds]]
+:59  [[Residential Property: CGT]]
-:67  [[Gains of Non-Resident Companies]]
+:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:68  [[Capital Losses]]
+:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:69  [[Foreign Currency Issues]]
+:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:70  [[Unremittable Assets]]
+:63  [[Sub-Funds]]
-:71  [[Double Taxation Arrangements: Introduction]]
+:64  [[Gains of Non-Resident Companies]]
-:72  [[DTA Anti-abuse Rules]]
+:65  [[Capital Losses]]
-:73 [[Limitation on Benefits]]
+:'''''<span style="font-size:106%">Funds</span>'''''
-:74  [[Foreign Tax Credit Relief]]
+:66  [[Funds: Terms & Concepts]]
-:75  [[EU Law and UK Taxation]]
+:67  [[Offshore Income Gains]]
-:76  [[Excluded Property: Definition]]
+:68  [[Income from Offshore Funds]]
-:77  [[Excluded Property Exemptions]]
+:69  [[Unit Trusts]]
-:78  [[Wills and IOVs]]
+:70  [[Life Policies and Contracts]]
-:79  [[Reservation of Benefit]]
+:71  [[Intermediated Securities]]
-:80  [[Inter-Trust Transfers: IHT]]
+:'''''<span style="font-size:106%">Investment Management</span>'''''
-:81  [[IHT Deduction for Debts]]
+:72  [[Investment Manager Exemptions]]
-:82  [[IHT Close-Company Code]]
+:73  [[Carried Interest/Investment Management Fees: Introduction]]
-:83  [[IHT Double Taxation Treaties: Introduction]]
+:74  [[Carried Interest]]
-:84  [[IHT DTAs: India, Pakistan, Italy, France]]
+:75  [[Investment Management Fees]]
-:85  [[IHT DTA: Netherlands]]
+:'''''<span style="font-size:106%">Inheritance Tax</span>'''''
-:86 [[IHT DTA: South Africa]]
+:76  [[IHT Terms and Concepts]]
-:87 [[IHT DTA: Switzerland]]
+:77  [[Excluded Property: Definition]]
-:88  [[IHT DTA: USA]]
+:78  [[Excluded Property Exemptions]]
-:89  [[Foreign IHT Credit Relief]]
+:79  [[Wills and IOVs]]
-:90  [[IHT Residential Property Code]]
+:80  [[Reservation of Benefit]]
-:91  [[Family Home and Chattels: Benefit in Kind Charges]]
+:81  [[Inter-Trust Transfers: IHT]]
-:92  [[Pre-Owned Assets]]
+:82  [[IHT Deduction for Debts]]
-:93  [[Non-Dom/Non-Resident Spouse]]
+:83  [[IHT Close-Company Code]]
-:94  [[Joint Accounts]]
+:84  [[IHT Residential-Property Code]]
-:95  [[ATED Taxes]]
+:85  [[Pre-Owned Assets]]
-:96  [[Estates of Deceased Persons: CGT]]
+:'''''<span style="font-size:106%">Partnerships</span>'''''
-:97  [[Estates of Deceased Persons: Income Tax]]
+:86  [[Partnerships]]
-:98  [[Who is the Settlor?]]
+:87  [[Partnership Income: Allocation]]
-:99  [[Trusts with Two or More Settlors]]
+:88  [[Salaried Members Code]]
-:100 [[Situs of Assets for IHT]]
+:89  [[Partnerships CGT]]
-:101 [[Situs of Assets for CGT]]
+:'''''<span style="font-size:106%">Entities</span>'''''
-:102 [[Foreign Entities]]
+:90  [[Settlement, Bare Trust, and Associated Terminology]]
-:103 [[Hybrid Entities]]
+:91  [[Estates of Deceased Persons: CGT]]
-:104 [[Control Connected Close and Related Expressions]]
+:92  [[Estates of Deceased Persons: Income Tax]]
-:105 [[Permanent Establishment and Branch/Agency]]
+:93  [[Foreign Entities]]
-:106 [[Reporting and Compliance]]
+:94  [[Hybrid Entities]]
-:107 [[Claims]]
+:'''''<span style="font-size:106%">Pensions & Employment Benefit Trusts</span>'''''
-:108 [[Reporting and compliance: IHT]]
+:95  [[Pension and Annuity Income]]
-:109[[Reporting Beneficial Owners]]
+:96  [[Employer-Financed Retirement Benefits Scheme]]
-:110[[Reporting Offshore Trusts]]
+:97  [[Pension IHT]]
-:111 [[Requirement to Correct]]
+:'''''<span style="font-size:106%">Topics affecting more than one tax</span>'''''
-:112 [[Money Laundering]]
+:98  [[Protected Trusts]]
+:99  [[Non-Resident Spouse]]
+:100 [[Joint Accounts]]
-<big>'''Appendices'''</big>
+: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]]
+:'''''<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 249: / 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 5  Commercial/View to Profit]]
+:[[Appendix 6 Commercial/View to Profit]]
-:[[Appendix 6 Associated Operations: IHT]]
+:[[Appendix 7 Beneficial Ownership/Entitlement]]
-:[[Appendix 7 Deeming Provisions]]
+: [[Appendix 8 Domicile]]
-:[[Appendix 8 The Territorial Principle]]
+:'''''<span style="font-size:106%">Statutory Construction</span>'''''
-:[[Appendix 9 What Do We Mean by "Real"]]
+:[[Appendix 9 Purpose in Tax Statutes]]
-:[[Appendix 10 Parliamentarians]]
+:[[Appendix 10 Substance and Reality]]
-:[[Appendix 11 Visiting Forces]]
+:[[Appendix 11 Deeming Provisions]]
-:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
+:'''''<span style="font-size:106%">Special Taxpayers</span>'''''
-:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
+:[[Appendix 12 Parliamentarians]]
-:[[Appendix 14 UK Arrival or Departure: Tax Checklist]]
+:[[Appendix 13 Visiting Forces]]
-:[[Appendix 15 The Wisdom of Parliament]]
+:[[Appendix 14 Diplomats]]
-:New [[Non-discrimination]]
+:[[Appendix 15 Sovereign Immunity]]
-</div>
+:[[Appendix 16 Students and Teachers]]
+:[[Appendix 17 Continental Shelf]]
-<big>'''New 2020/21 edition'''</big>
+:'''''<span style="font-size:106%">Tax Reform</span>'''''
-This site now contains the '''2020/21 online edition''' of ''Taxation of Non-residents and Foreign Domiciliaries''. The text is based on the Finance Bill 2020 and will be updated in due course if the FB is amended.  Some final updating is currently in progress.
+:[[Appendix 18 How to Improve Private Client Taxation]]
-Our printers have reopened, and the paper version of the book will be published on 10 June.
+:[[Appendix 19 Reform of Offshore Anti-Avoidance Law]]
-To access TFD online, you will need an online licence. To obtain this, go to
+:[[Appendix 20 Citizenship-based Taxation]]
-[https://www.khpplc.co.uk/ the publishers website] or email aw.khpplc@khpplc.co.uk
-Licences for the 2019/20 edition will not be valid from 1 May 2020.
+:[[Appendix 21 The Wisdom of Parliament]]
-<big>'''How to login'''</big>
-Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+</div>
-   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].
-    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].
+<big>'''2025/26 edition'''</big>
-    Without logging in, you can access: Chap 1 [[Foreign Domicile: Tax Policy]]; Chap 2 [[Tax Avoidance]].
+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
+[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, 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]].  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]]
 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 not valid.
+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 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 320: / 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 328: / Line 440: @@
 <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 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>
-Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
+To access the PCT reference material, click here: [[PCT Resource Archive]]