Taxation of Non-Residents and Foreign Domiciliaries 23rd ed (Combined Online & Hard Copy Purchase)

Taxation of Non-Residents and Foreign Domiciliaries

By James Kessler KC

23rd Edition 2024 - 2025 Combined Online and Hard Copy Book Purchase

Publications dates:

For TFD 23 hard copy 25/05/24

ISBN: 978-1-901614-93-0

Three purchasing options:

Online access only: £515.00 for annual single user access

Hard copy only: publication price £515.00 (for all eight volumes of the edition)

Hard copy plus annual single user online access £725.00

(Comprises: Book £515.00 + Licence £210.00.  Total £725.00)

Multiple licences and hard copies are available on application

The online subscription for the 23rd edition of online TFD runs from April 6th 2024 for 12 months.  The subscription period will end on 31st March 2025. 

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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

CONTENTS AT A GLANCE

The chapters are organised thematically as follows:

Chapter order 2024/25 edition            

Non-dom policy & avoidance    
    1     Foreign Domicile: Tax Policy    
    2     Tax Avoidance    
    3     TAARs 
   
Domicile & residence   
    4     Domicile    
    5     Deemed Domicile    
    6     Residence of Individuals    
    7     Residence of Trustees    
    8     Residence of Companies    
    9     Treaty-Residence    
    10    Split Years    
    11    Temporary Non-residence    
    12    Exit Taxes    
    13    UK Arrival or Departure: Tax Checklist    

Income tax: Principles & remittance basis    
    14    Income and its Categorisation    
    15    Source/RFI/Territorial Principles    
    16    Income Recognition: Receive/Entitled/Arise/Paid    
    17    The Remittance Basis    
    18    The Meaning of Remittance    
    19    Remittance Reliefs    
    20    Mixed Funds  
 
Income by category 
    21    Trading Income    
    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    Annual Payments    
    32    Intellectual Property Income    
    33    Misc Sweep-Up Income    
    34    Employment Income    
    35    Travel Expenses: Employment Income    
    36    PAYE    
    37    Employment Income: DT Relief    
    38    Pension and Annuity Income    
    39    Benefit in Kind: Family Home and Chattels    
    40    Benefit in Kind: Loans from Non-Resident Companies    

IT: general  
    41    Discretionary Trusts: Income Tax    
    42    IIP Trusts: Income Tax    
    43    Rates of Income Tax/CGT/CT    
    44    Personal Allowances    
    45    Non-Residents 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 Trusts: 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    
    72    Investment Manager Exemptions    
    73    Investment Management Fees & Carried Interest
    
Inheritance Tax    
    74    IHT Terms and Concepts    
    75    Excluded Property: Definition    
    76    Excluded Property Exemptions    
    77    Wills and IOVs    
    78    Reservation of Benefit    
    79    Inter-Trust Transfers: IHT    
    80    IHT Deduction for Debts    
    81    IHT Close-company Code    
    82    IHT Residential Property Code    
    83    Pre-Owned Assets    
    84    Pension Schemes and IHT    

Entities    
    85    Partnerships    
    86    Partnership income: Attribution    
    87    Settlement, Bare Trust, and Associated Terminology    
    88    Estates of Deceased Persons: CGT    
    89    Estates of Deceased Persons: Income Tax    
    90    Foreign Entities    
    91    Hybrid Entities  
 
Topics affecting more than one tax  
    92    Protected Trusts    
    93    Non-Dom/Non-Resident Spouse    
    94    Joint Accounts    
    95    Foreign Currency Issues    
    96    Cryptoassets    
    97    Unremittable Assets    
    98    ATED and SDLT    
    99    Who is the Settlor?    
    100   Multiple Settlors    
    101   Statutory Tax Indemnities    
    102   Situs of Assets for IHT    
    103   Situs of Assets for CGT    
    104   Control, Connected, Close and Related Expressions    
    105   Participation & % interest tests    
    106   Permanent Establishment and Branch/Agency    

Double Taxation Agreements: IT/CGT
    107   Double Taxation Arrangements: Introduction    
    108   DTA Anti-Abuse Rules    
    109   Third Party Relief/Savings Clause    
    110   Limitation on Benefits    
    111   Credit for Foreign Tax    
    112   Non-discrimination    
    113   Mutual agreement proceedure 
  
Double Taxation Agreements: IHT    
    114   IHT Double Taxation Treaties: Introduction    
    115   IHT DTAs: India, Pakistan, Italy, France    
    116   IHT DTA: Netherlands    
    117   IHT DTA: South Africa    
    118   IHT DTA: Switzerland    
    119   IHT DTA: USA    
    120   Credit for Foreign IHT    

Administration    
    121   Reporting and Compliance    
    122   Tax Return Filing Position    
    123   Claims    
    124   Collection of IT/CGT from UK Representatives    
    125   Reporting and Compliance: IHT    
    126   Penalties    
    127   Failure to Prevent Tax Evasion    
    128   Reporting Offshore Trusts    
    129   International Movement of Capital: Reports    

CRS & Money Laundering  
    130   Common Reporting Standard    
    131   Trust Registration (TRS)    
    132   Customer Due Diligence    
    133   Money Laundering: POCA    

Appendices    -        

Words & Concepts    
    1    Words of Dispute    
    2    Common Legal Expressions    
    3    Family Terminology    
    4    Consideration/Arm's Length/Full Value    
    5    Commercial/View to Profit    
    6    Beneficial Ownership/Entitlement    
    7    What do we mean by “Real”?  
  
Statutory construction    
    8    Deeming Provisions    
    9    Purpose of Statute    

Special taxpayers    
    10    Parliamentarians    
    11    Visiting Forces    
    12    Students and Teachers  
 
Tax reform   
    13    How to Improve Residence and Domicile Taxation    
    14    Reform of Offshore Anti-Avoidance Law    
    15    Citizenship-based Taxation    
    16    The Wisdom of Parliament