Taxation of Non-Residents and Foreign Domiciliaries (Hard Copy) 20th Edition

Taxation of Non-Residents and Foreign Domiciliaries (Hard Copy) 20th Edition

20th Edition 2021 - 2022


ISBN: 978-1-901614-86.2

Publication date: 14/06/2021

Price: £420.00

Taxation of Non-Residents and Foreign Domiciliaries

20th Edition 2021 - 2022 Hard Copy Book


Purchasers of the Hard Copy Edition now in advance of printing will be given temporary access to the online version.


Publications dates:

For TFD 20 Online 06/04/21

ISBN: 978-1-901614-85-5 


Three purchasing options:


Online access only £420.00 for annual single user access


Hard copy only publication price £420.00 (for all seven volumes of the edition) due to be published June 2021


Hard copy plus annual single user online access £590.00

Comprises: Book £420.00 + Licence £170.00.  Total £590.00


Multiple licences and hard copies are available on application


The online subscription for the 20th edition of online TFD runs from April 1st 2021 fro 12 months.  The subscription period will end on 31st March 2022.  This edition was initially based on the Finance Bill of March 2021 and updated subsequently as necessary.  The hard copy, which will not be produced until Finance Act 2021 has become law, is likely to be published in early June 2021.

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Contents include the most thorough analysis ever published of:

Taxation of foreign domiciliaries

Taxation of non-residents on UK income and assets

Taxation of UK residents on foreign income and assets





Introduction and What’s New
Obtaining further advice and disclaimer
Non-dom policy & avoidance
1.    Foreign Domicile: Tax Policy
2.    Tax Avoidance
Domicile & residence
3.    Domicile
4.    Deemed Domicile
5.    Residence of Individuals
6.    Residence of Trustees
7.    Residence of Companies
8.    Treaty-Residence
9.    Split Years: Arrival and Departure
10.    Temporary Non-residence
11.    Exit Taxes
12.    UK Arrival or Departure: Tax Checklist
Income tax: Principles & remittance basis
13.    Income Categories
14.    Income Recognition: Received /Entitled/Arise/Paid
15.    Source/RFI/Territorial Principles
16.     The Remittance Basis
17.    The Meaning of Remittance
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.    Annual Payments
31.    Intellectual Property Income
32.    Misc Sweep-Up Income
33.    Employment Income
34.    Travel Expenses: Employment Income
35.    PAYE
36.    Employment Income: DT Relief
37.    Pension and Annuity Income
IT: general
38.    Discretionary Trusts: Income Tax
39.    IIP Trusts: Income Tax
40.    Rates of Income Tax: CGT
41.    Personal Allowances
42.    Non-Resident Income Tax Relief
43.    National Insurance Contributions
IT avoidance codes
44.    Settlor-Interested Trust Code
45.    Transfer of Assets Abroad: Introduction
46.    Transfer of Assets Abroad: Transferors
47.    Transfer of Assets Abroad: Benefits
48.    Transfer of Assets Abroad: Relief From Overlapping Charges
49.    Transfer of Assets Abroad: Motive Defence
50.    Profit Fragmentation
51.    Transfer of Income Stream
52.    Transactions in Securities
Capital Gains Tax
53.    Chargeable Gains
54.    UK Property held by Non-residents
55.    Residential Property: CGT
56.    Gains of Non-resident Settlor-interested Trust: s.86
57.    Capital Payments from Non-resident Trusts: s.87
58.    Borrowing by Non-resident Trusts: Sch 4B
59.    Sub-funds
60.    Gains of Non-resident Companies
61.    Capital Losses
62.    Life Policies and Contracts
63.    Offshore Funds: Definitions
64.    Offshore Income Gains
65.    Income from Offshore Funds
66.    Unit Trusts
67.    Intermediated Securities
68.    Investment Manager Exemptions
69.    Investment Management Fees & Carried Interest
Inheritance Tax
70.    IHT Terms and Concepts
71.    Excluded Property: Definition
72.    Excluded Property Exemptions
73.    Wills and IOVs
74.    Reservation of Benefit
75.    Inter-trust Transfers: IHT
76.    IHT Deduction for Debts
77.    IHT Close-company Code
78.    IHT Residential Property Code
79.    Family Home and Chattels: Benefit in Kind Charges
80.    Pe-owned Assets
81.    Loans from Non-resident Companies
82.    Partnerships
83.    Partnership Income Attribution
84.    Estates of Deceased Persons: CGT
85.    Estates of Deceased Persons: Income Tax
86.    Foreign Entities
87.    Hybrid Entities
Concepts & topics affecting more than one tax
88.    Protected Trusts
89.    Non-dom/Non-resident Spouse
90.    Joint Accounts
91.    Foreign Currency Issues
92.    Unremittable Assets
93.    ATED and SDLT
94.    Who is the Settlor
95.    Multiple Settlors
96.    Statutory Tax Indemnities
97.    Situs of Assets for IHT
98.    Situs of Assets for CGT
99.    Control, Connected, Close and Related Expressions
100.    Participation and % Interest Tests
101.    Permanent Establishment and Branch/Agency
102.    Post-Brexit EU Law
Double Taxation Agreements: IT/CGT
103.    Double Taxation Arrangements: Introduction
104.    DTA Anti-Abuse Rules
105.    Limitation on Benefits
106.    Credit for Foreign Tax
107.    Non-discrimination
Double Taxation Agreements: IHT
108.    IHT Double Taxation Treaties: Introduction
109.    IHT DTAs: India, Pakistan, Italy, France
110.    IHT DTA: Netherlands
111.    IHT DTA: South Africa
112.    IHT DTA: Switzerland
113.    IHT DTA: USA
114.    Credit for Foreign IHT
115.    Reporting and Compliance
116.    Tax Return Filing Position
117.    Claims
118.    Collection of Tax from UK Representatives
119.    Reporting and Compliance: IHT
120.    Penalties
121.    Common Reporting Standard
122.    Trust Registration
123.    Reporting Offshore Trusts
124.    International Movement of Capital: Reports
125.    Money Laundering

Appendices: Words & Concepts
Appendix 1:  Words of Dispute
Appendix 2:  Common Legal Expressions
Appendix 3:  Family Terminology
Appendix 4:  Consideration, Arm's Length, Full Value
Appendix 5:  Commercial/View to Profit
Appendix 6:  What Do We Mean by “Real”?
Appendix 7:  Deeming Provisions
Appendix 8:  Parliamentarians
Appendix 9:  Visiting Forces
Appendix 10: Students and Teachers
Appendix 11: How to Improve Residence and Domicile Taxation
Appendix 12: Reform of Offshore Anti-avoidance Law
Appendix 13: The Wisdom of Parliament