How This Book Will Help You
The most thorough analysis ever written on the taxation of individuals resident but not domiciled in the UK.

Deals clearly with the basic rules as well as full discussion of contentious issues and tax planning.

Updated for
The Finance Act 2009; HMRC 6 (Residence); new Residence, Domicile & Remittances Manual; and new case law. Full discussion of Remittances and residence rules.

'TDF Online'

Taxation of Foreign Domiciliaries Online' is an online version of the book and more. This online version of the book was successfully introduced alongside the publication of the 7th Edition during 2008/09.

'TDF Online' can be used :

1. To see if the book has been updated

2. To correct or contribute to the book

3. To contribute to the discussion pages

4. To search the 2,000 pages of the books' text or to access it online

'TDF Online' is available as a free service to all individuals and firms who have purchased the current edition of the book Taxation of Foreign Domiciliaries by James Kessler QC. For multiple user licences please contact the publishers.

'TDF Online' is moderated by Amanda Hardy, a member of Tax Chambers, 15 Old Square, Lincoln's Inn.  To access 'TDF Online' go to www.foreigndomiciliaries.co.uk

Contents
1. Foreign Domiciliary Tax Reform
2. Domicile 
3. Residence of Individuals 
4. Residence of Trustees 
5. Treaty-Residence
6. Year of Arrival and Departure 
7. Exit Taxes
8. Temporary Non-residence 
9. Remittance Basis 
10. Meaning of Remittance
11. Savings and Investment Income
12. Employment Income 
13. Foreign Pensions 
14. Trading Income 
15. Property Income
16. Settlor-interested Trusts 
17. Transfer of Assets Abroad: Introduction
18. Transfer of Assets Abroad: Transferors
19. Transfer of Assets Abroad: Non-transferors
20. Transfer of Assets Abroad: Double Taxation Issues 
21. Transfer of Assets Abroad: Motive Defence
22. Life Policies and Contracts
23. Offshore Funds until 1 December 2009
24. Offshore Funds after 1 December 2009
25. Accrued Income Profits
26. Deeply Discounted Securities 
27. Offshore Unit Trusts
28. Partnerships
29. Withholding Tax on Interest 
30. Loans from Non-resident Companies
31. Non-Residents Income Tax Relief
32. Collection of Tax from UK Representatives
33. Investment Manager Exemptions
34. Rates of Income Tax 
35. National Insurance Contributions 
36. Capital Gains Tax on Individuals 
37. Gains of Non-Resident Trusts: s.86
38. Gains of Non-Resident Trusts: s.87
39. Gains of Non-Resident Companies
40. Capital Losses
41. DT Reliefs for IT and CGT
42. EU law Defence to Anti-Avoidance Provisions
43. Deemed Domicile for IHT
44. Excluded Property for IHT 
45. Reservation of Benefit 
46. IHT Consequences of Transfers Between Trusts and Adding to Trust Funds 
47. IHT Deduction for Debts 
48. IHT Planning Before and After a Change of Domicile 
49. IHT on Death: Wills and IOVs 
50. IHT Pre-1975 Double Tax Treaties
51. US IHT Treaty
52. IHT Unilateral Relief
53. UK Domiciliary Married to Foreign Domiciliary 
54. The Family Home 
55. Pre-Owned Assets  
56. Estates of Deceased Persons: CGT 
57. Estates of Deceased Persons: IT
58. Who is the Settlor? 
59. Situs of Assets for IHT 
60. Situs of Assets for CGT 
61. Disclosure and Compliance 
62. Categorisation of Foreign Entities
63. Control Connected Close and Related Expressions
64. Permanent Establishment & Branch/agency

Appendices
1. Terminology
2. Baker and Garland Trust Jurisdictions