Difference between revisions of "Main Page"

Latest revision as of 08:25, 20 April 2026

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 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.

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 Cessations & Trading Stock

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 Corporation Tax on Company Distributions

32 Annual Payments

33 Intellectual Property Income

34 Misc Sweep-Up Income

Employment Income

35 Employment Income

36 Travel Expenses name

37 PAYE

38 Disguised Remuneration/Trading Income

39 Employment Income: DT Relief

40 Benefit in Kind: Family Home and Chattels

41 Loans from Companies

IT: General

42 Discretionary Trusts: Income Tax

43 IIP Trusts: Income Tax

44 Rates of Income Tax/CGT/CT

45 Personal Allowances

46 Non-Resident Income Tax Relief

47 National Insurance Contributions

IT Avoidance Codes

48 Settlor-interested Trust Code

49 Transfer of Assets Abroad: Introduction

50 Transfer of Assets Abroad: Transferors

51 Transfer of Assets Abroad: Benefits

52 Transfer of Assets Abroad: Relief from Overlapping Charges

53 Transfer of Assets Abroad: Motive Defence

54 Pre-2025 Protected Trust Income

55 Profit Fragmentation

56 Transfer of Income Streams

57 Transactions in Securities

Capital Gains Tax

58 Chargeable Gains

59 UK Property Held by Non-Residents

60 Hold-over Relief

61 Liquidation of Companies

62 Reorganisations

63 Residential Property: CGT

64 Gains of Non-Resident Settlor-Interested Trusts: s.86

65 Capital Payments from Non-Resident Trusts: s.87 Code

66 Borrowing by Non-Resident Trust: Sch 4B

67 Sub-Funds

68 Gains of Non-Resident Companies

69 Capital Losses

Funds

70 Funds: Terms & Concepts

71 Offshore Income Gains

72 Income from Offshore Funds

73 Unit Trusts & Transparent Funds

74 Life Policies and Contracts

75 Intermediated Securities

Investment Management

76 Investment Manager Exemptions

77 Carried Interest/Investment Management Fees: Introduction

78 Carried Interest

79 Investment Management Fees

Inheritance Tax

80 IHT Terms and Concepts

81 Normal Expenditure Relief

82 Excluded Property: Definition

83 Excluded Property Exemptions

84 Wills and IOVs

85 Reservation of Benefit

86 Inter-Trust Transfers: IHT

87 IHT Treatment of Debts

88 IHT Close-Company Code

89 IHT Residential-Property Code

90 Pre-Owned Assets

Partnerships

91 Partnerships

92 Partnership Income: Allocation

93 Salaried Members Code

94 Partnerships CGT

Entities

95 Settlement, Bare Trust, and Associated Terminology

96 Estates of Deceased Persons: CGT

97 Estates of Deceased Persons: Income Tax

98 Foreign Entities

99 Hybrid Entities

Pensions & Employment Benefit Trusts

100 Pension and Annuity Income

101 Employer-Financed Retirement Benefits Scheme

102 Pension IHT

Topics affecting more than one tax

103 Non-Resident Spouse

104 Joint Accounts

105 Foreign Currency Issues

106 Cryptoassets

107 Unremittable Assets

108 ATED and SDLT

109 Who is the Settlor?

110 Multiple Settlors

111 Statutory Tax Indemnities

112 Situs of Assets for IHT

113 Situs of Assets for CGT

114 Control Connected Close and Related Expressions

115 Participation, % Investment & Material Interest Tests

116 Permanent Establishment

Double Taxation Agreements: IT/CGT

117 Double Taxation Arrangements: Introduction

118 DTA Anti-abuse Rules

119 Third Party Relief/Savings Clause

120 Limitation on Benefits

121Credit for Foreign Tax

122 Non-discrimination

123 Mutual Agreement Procedure

Double Taxation Agreements: IHT

124 IHT Double Taxation Treaties: Introduction

125 IHT DTAs: India, Pakistan, Italy, France

126 IHT DTA: South Africa

127 IHT DTA: USA

128 IHT DTA: Netherlands

129 IHT DTA: Switzerland

130 Credit for Foreign IHT

Administration

131 Reporting and Compliance

132 Tax Return Filing Position

133 Claims

134 Collection of IT/CGT from UK Representatives

135 Collection of Tax Across Borders

136 Reporting and Compliance: IHT

137 Penalties

138 Failure to Prevent Tax Evasion

139 Reporting Offshore Trusts

140 International Movement of Capital: Reports

CRS & Money Laundering

141 Common Reporting Standard

142 Trust Registration (TRS)

143 Customer Due Diligence

144 Money Laundering: POCA

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 Construction of 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

2026/27 edition

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 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

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:

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

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.

Old editions archive

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.

Resource Archive

To access material referenced in PCT, click here: PCT Resource Archive

Difference between revisions of "Main Page"

Latest revision as of 08:25, 20 April 2026

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@@ Line 1: / Line 1: @@
-<big>This website provides comprehensive information about:
+<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:
-# 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
-It is the online version of the new (2016/17) edition of [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]
+This is a wide subject, or set of subjects, but in taxation, as in life, everything is connected.
-The text is based on the Finance Bill as it stood at 1 September 2016. The printed edition of the book, based on the Finance Act in its final form, will be published in October 2016 and the online edition will then be updated.  Formatting work is continuing so the text is at present slightly untidy, particularly some of the tables.
+''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 12: / Line 12: @@
 <big>'''Contents'''</big>
-[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]
+[[Update]]
-[[Introduction]]
+:[[Introduction]]
-:1   [[Foreign Domicile: Tax Policy and Reforms]]
+:[[Dedication]]
-:2   [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
+:'''''<span style="font-size:87%">Mobile Individuals Policy & Avoidance</span>'''''
-:3   [[Domicile]]
+:1   [[Mobile Individuals: Tax Policy]]
-:4   [[Deemed Domicile for IHT]]
+:2   [[Tax Avoidance]]
-:5   [[Deemed Domicile from 2017]]
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:6   [[Residence of Individuals]]
+:'''''<span style="font-size:87%">Residence</span>'''''
-:7   [[Residence of Trustees]]
+:4   [[Residence of Individuals]]
-:8   [[Treaty-Residence]]
+:5   [[Residence of Trustees]]
-:9   [[Exit Taxes]]
+:6   [[Residence of Companies]]
-:10  [[Split Years: Arrival and Departure]]
+:7   [[Treaty-Residence]]
-:11  [[Temporary Non-residence: Post-2013 Departures]]
+:8   [[Split Years]]
-:11A  [[Temporary Non-residence: Pre-2013 Departures]]
+:9   [[Temporary Non-residence]]
-:12  [[The Remittance Basis]]
+:10  [[Exit Taxes]]
-:13  [[The Meaning of Remittance]]
+:11  [[UK Arrival or Departure: Tax Checklist]]
-:14  [[Remittance Reliefs]]
+:'''''<span style="font-size:87%">Income Tax: Principles</span>'''''
-:15  [[Mixed Funds]]
+:12  [[Income and its Categorisation]]
-:16  [[Income Categories and Sources]]
+:13  [[Source/Territorial Principles]]
-:17  [[Trading Income]]
+:14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:18  [[Entertainers and Sportspeople]]
+:'''''<span style="font-size:87%">FIG Relief: TRF & Former Remittance Basis</span>'''''
-:19  [[Property Income]]
+:15  [[FIG Relief & Overseas Workday Relief]]
-:20  [[Deduction of interest from Property Income]]
+:16  [[Temporary Repatriation Facility]]
-:21  [[Interest Income]]
+:17  [[The Remittance Basis]]
-:22  [[Exempt Interest of Non-Residents]]
+:18  [[Remittance Reliefs]]
-:23  [[Dividend Income]]
+:19  [[Mixed Funds]]
-:24  [[Royalty Income]]
+:'''''<span style="font-size:87%">Income by Category</span>'''''
-:25  [[Misc Sweep-Up Income]]
+:20  [[Trading Income]]
-:26  [[Employment Income]]
+:21 [[Cessations & Trading Stock]]
-:27  [[Travel Expenses: Employment Income Deduction]]
+:22  [[Trading in Land]]
-:28  [[PAYE]]
+:23  [[Performers]]
-:29  [[Employment Income: DT Relief]]
+:24  [[Property Income]]
-:30  [[Pension and Annuity Income]]
+:25  [[Deduction of interest from Property Income]]
-:31  [[Discretionary Trusts: Income Tax]]
+:26  [[Interest Income]]
-:32  [[IIP Trusts: Income Tax]]
+:27  [[Exempt Interest of Non-Residents]]
-:33  [[Settlor-interested Trusts]]
+:28  [[Accrued Income Profits]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:29  [[Deeply Discounted Securities]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:30  [[Dividend Income]]
-:36  [[Transfer of Assets Abroad: Non-transferors]]
+:31  [[Corporation Tax on Company Distributions]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:32  [[Annual Payments]]
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:33  [[Intellectual Property Income]]
-:39  [[Life Policies and Contracts]]
+:34  [[Misc Sweep-Up Income]]
-:40  [[Offshore Funds: Definition]]
+:'''''<span style="font-size:87%">Employment Income</span>'''''
-:41  [[Offshore Income Gains]]
+:35  [[Employment Income]]
-:42  [[Income from Offshore Funds]]
+:36  [[Travel Expenses]] ''name''
-:43  [[Accrued Income Profits]]
+:37  [[PAYE]]
-:44  [[Deeply Discounted Securities]]
+:38  [[Disguised Remuneration/Trading Income]]
-:45  [[Unit Trusts]]
+:39  [[Employment Income: DT Relief]]
-:46  [[Intermediated Securities]]
+:40  [[Benefit in Kind: Family Home and Chattels]]
-:47  [[Partnerships]]
+:41  [[Loans from Companies]]
-:48  [[Non-Residents Income Tax Relief]]
+:'''''<span style="font-size:87%">IT: General</span>'''''
-:49  [[Collection of Tax from UK Representatives]]
+:42  [[Discretionary Trusts: Income Tax]]
-:50  [[Investment Manager Exemptions]]
+:43  [[IIP Trusts: Income Tax]]
-:51  [[Loans from Non-Resident Companies]]
+:44  [[Rates of Income Tax/CGT/CT]]
-:52  [[Rates of Tax]]
+:45  [[Personal Allowances]]
-:53  [[Personal Allowances and Annual Exemptions]]
+:46  [[Non-Resident Income Tax Relief]]
-:54  [[National Insurance Contributions]]
+:47  [[National Insurance Contributions]]
-:55  [[Capital Gains of UK Residents]]
+:'''''<span style="font-size:87%">IT Avoidance Codes</span>'''''
-:56  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:48  [[Settlor-interested Trust Code]]
-:57  [[Capital Payments from Non-Resident Trusts: s.87]]
+:49  [[Transfer of Assets Abroad: Introduction]]
-:58  [[Borrowing by Non-resident Trust: Sch 4B]]
+:50  [[Transfer of Assets Abroad: Transferors]]
-:59  [[Gains of Non-Resident Companies]]
+:51  [[Transfer of Assets Abroad: Benefits]]
-:60  [[Capital Losses]]
+:52  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:61  [[Foreign Currency Issues]]
+:53  [[Transfer of Assets Abroad: Motive Defence]]
-:62  [[Unremitted Income: Exchange Control]]
+:54  [[Pre-2025 Protected Trust Income]]
-:63  [[Double Taxation Arrangements: Introduction]]
+:55  [[Profit Fragmentation]]
-:64  [[DTA Anti-abuse Rules]]
+:56  [[Transfer of Income Streams]]
-:65  [[Foreign Tax Credit Relief]]
+:57  [[Transactions in Securities]]
-:66  [[EU Law and UK Taxation]]
+:'''''<span style="font-size:87%">Capital Gains Tax</span>'''''
-:67  [[Excluded Property: Definition]]
+:58  [[Chargeable Gains]]
-:68  [[Excluded Property Exemptions]]
+:59  [[UK Property Held by Non-Residents]]
-:69  [[Wills and IOVs]]
+:60 [[Hold-over Relief]]
-:70  [[Reservation of Benefit]]
+:61 [[Liquidation of Companies]]
-:71  [[IHT Consequences of Transfers Between Trusts]]
+:62  [[Reorganisations]]
-:72  [[IHT Deduction for Debts]]
+:63  [[Residential Property: CGT]]
-:73  [[Double Inheritance Taxation: Introduction]]
+:64  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:74  [[IHT DTTs: India, Pakistan, Italy, France]]
+:65  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:75  [[IHT DTT: USA]]
+:66  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:76  [[IHT DTT: Switzerland]]
+:67  [[Sub-Funds]]
-:77  [[Foreign IHT Credit Relief]]
+:68  [[Gains of Non-Resident Companies]]
-:78  [[Marriage with Non-dom or Non-resident]]
+:69  [[Capital Losses]]
-:79  [[Private Residence Relief]]
+:'''''<span style="font-size:87%">Funds</span>'''''
-:80  [[Residential Property of Non-Residents: NRCGT]]
+:70  [[Funds: Terms & Concepts]]
-:81  [[Family Home and Chattels: Benefit in Kind Charges]]
+:71  [[Offshore Income Gains]]
-:82  [[Corporate Residential Property]]
+:72  [[Income from Offshore Funds]]
-:83  [[Pre-Owned Assets]]
+:73  [[Unit Trusts & Transparent Funds]]
-:84  [[Joint Accounts]]
+:74  [[Life Policies and Contracts]]
-:85  [[Estates of Deceased Persons: CGT]]
+:75  [[Intermediated Securities]]
-:86  [[Estates of Deceased Persons: Income Tax]]
+:'''''<span style="font-size:87%">Investment Management</span>'''''
-:87  [[Who is the Settlor?]]
+:76  [[Investment Manager Exemptions]]
-:88  [[Trusts with Two or More Settlors]]
+:77  [[Carried Interest/Investment Management Fees: Introduction]]
-:89  [[Situs of Assets for IHT]]
+:78  [[Carried Interest]]
-:90  [[Situs of Assets for CGT]]
+:79  [[Investment Management Fees]]
-:91  [[Foreign Entities]]
+:'''''<span style="font-size:87%">Inheritance Tax</span>'''''
-:92  [[Hybrid Entities]]
+:80  [[IHT Terms and Concepts]]
-:93  [[Control Connected Close and Related Expressions]]
+:81  [[Normal Expenditure Relief]]
-:94  [[Permanent Establishment and Branch/Agency]]
+:82  [[Excluded Property: Definition]]
-:95  [[Disclosure and Compliance]]
+:83  [[Excluded Property Exemptions]]
-:96  [[Disclosure and Compliance: IHT]]
+:84  [[Wills and IOVs]]
-:97  [[Swiss Tax Agreement]]
+:85  [[Reservation of Benefit]]
-:98  [[Criminal Law and Professional Conduct]]
+:86  [[Inter-Trust Transfers: IHT]]
-:[[Appendix 1: Common Expressions]]
+:87  [[IHT Treatment of Debts]]
-:[[Appendix 2: Construction of Deeming Provisions]]
+:88  [[IHT Close-Company Code]]
-:[[Appendix 3: What Do We Mean by "Real"?]]
+:89  [[IHT Residential-Property Code]]
-:[[Appendix 4: Parliamentarians]]
+:90  [[Pre-Owned Assets]]
-:[[Appendix 5: Visiting Forces]]
+:'''''<span style="font-size:87%">Partnerships</span>'''''
-:[[Appendix 6: How to Improve Residence and Domicile Taxation]]
+:91  [[Partnerships]]
-:[[Appendix 7: Reform of Offshore Anti-avoidance Rules]]
+:92  [[Partnership Income: Allocation]]
-:[[Appendix 8: UK Arrival or Departure: Tax Checklist]]
+:93  [[Salaried Members Code]]
+:94  [[Partnerships CGT]]
+:'''''<span style="font-size:87%">Entities</span>'''''
+:95  [[Settlement, Bare Trust, and Associated Terminology]]
+:96  [[Estates of Deceased Persons: CGT]]
+:97  [[Estates of Deceased Persons: Income Tax]]
+:98  [[Foreign Entities]]
+:99  [[Hybrid Entities]]
+:'''''<span style="font-size:87%">Pensions & Employment Benefit Trusts</span>'''''
+:100  [[Pension and Annuity Income]]
+:101  [[Employer-Financed Retirement Benefits Scheme]]
+:102  [[Pension IHT]]
+:'''''<span style="font-size:87%">Topics affecting more than one tax</span>'''''
+:103 [[Non-Resident Spouse]]
+:104 [[Joint Accounts]]
+:105 [[Foreign Currency Issues]]
+:106 [[Cryptoassets]]
+:107 [[Unremittable Assets]]
+:108 [[ATED and SDLT]]
+:109 [[Who is the Settlor?]]
+:110 [[Multiple Settlors]]
+:111 [[Statutory Tax Indemnities]]
+:112 [[Situs of Assets for IHT]]
+:113 [[Situs of Assets for CGT]]
+:114 [[Control Connected Close and Related Expressions]]
+:115 [[Participation, % Investment & Material Interest Tests]]
+:116 [[Permanent Establishment]]
+:'''''<span style="font-size:87%">Double Taxation Agreements: IT/CGT</span>'''''
+:117 [[Double Taxation Arrangements: Introduction]]
+:118 [[DTA Anti-abuse Rules]]
+:119 [[Third Party Relief/Savings Clause]]
+:120 [[Limitation on Benefits]]
+:121[[Credit for Foreign Tax]]
+:122 [[Non-discrimination]]
+:123 [[Mutual Agreement Procedure]]
+:'''''<span style="font-size:87%">Double Taxation Agreements: IHT</span>'''''
+:124 [[IHT Double Taxation Treaties: Introduction]]
+:125 [[IHT DTAs: India, Pakistan, Italy, France]]
+:126 [[IHT DTA: South Africa]]
+:127 [[IHT DTA: USA]]
+:128 [[IHT DTA: Netherlands]]
+:129 [[IHT DTA: Switzerland]]
+:130 [[Credit for Foreign IHT]]
+:'''''<span style="font-size:87%">Administration</span>'''''
+:131 [[Reporting and Compliance]]
+:132 [[Tax Return Filing Position]]
+:133 [[Claims]]
+:134 [[Collection of IT/CGT from UK Representatives]]
+:135 [[Collection of Tax Across Borders]]
+:136 [[Reporting and Compliance: IHT]]
+:137 [[Penalties]]
+:138 [[Failure to Prevent Tax Evasion]]
+:139 [[Reporting Offshore Trusts]]
+:140 [[International Movement of Capital: Reports]]
+:'''''<span style="font-size:87%">CRS & Money Laundering</span>'''''
+:141 [[Common Reporting Standard]]
+:142 [[Trust Registration (TRS)]]
+:143 [[Customer Due Diligence]]
+:144 [[Money Laundering: POCA]]
+:'''<big>Appendices</big>'''
+:'''''<span style="font-size:87%">Words & Concepts</span>'''''
+:[[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]]
+:'''''<span style="font-size:87%">Statutory Construction</span>'''''
+:[[Appendix 9 Construction of Tax Statutes]]
+:[[Appendix 10 Substance and Reality]]
+:[[Appendix 11 Deeming Provisions]]
+:'''''<span style="font-size:87%">Special Taxpayers</span>'''''
+:[[Appendix 12 Parliamentarians]]
+:[[Appendix 13 Visiting Forces]]
+:[[Appendix 14 Diplomats]]
+:[[Appendix 15 Sovereign Immunity]]
+:[[Appendix 16 Students and Teachers]]
+:[[Appendix 17 Continental Shelf]]
+:'''''<span style="font-size:87%">Tax Reform</span>'''''
+:[[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]]
-:[[Appendix 9: Welsh Devolution]]
@@ Line 236: / Line 405: @@
-<big>'''How to login'''</big>
+<big>'''2026/27 edition'''</big>
-If you registered before the current edition was published in September 2016, you will need to reregister with the password for the current edition. Registration for an earlier edition is not valid.
+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.
-Most of this website requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+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:[email protected]?Subject=TFD%20online [email protected]] Licences for previous editions are not valid for the current edition.
-- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+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]
-- You may purchase a single or multiple user 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)]
+<big>'''How to login'''</big>
-For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
-Without logging in, you can still access: chapter 1 (Foreign domicile tax policy); chapter 2 (Tax Avoidance) and 11A (Temporary Non-residence: Pre-2013 Departures).
+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].
-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.
+Without logging in, you can access:
-<big>'''How to comment'''</big>
+[[Introduction]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
-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].
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+<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]. 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>'''TFD archive editions'''</big>
+<big>'''If you want further advice'''</big>
-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.
+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>'''Old editions archive'''</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 269: / Line 442: @@
 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].
+<big>'''Resource Archive'''</big>
-<big>'''Technical notes'''</big>
+To access material referenced in PCT, click here: [[PCT Resource Archive]]
-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.
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