Description
Kessler on Private Client Taxation 2026-27
Formerly ‘The Taxation Non-Residents and Foreign Domiciliaries’
The author James Kessler KC says: ‘The new title of this work reflects the abolition of domicile, and the approach of his book that territorial rules such as residence must be addressed as part of a general discussion of private client tax; in taxation, as in life, everything is connected’.
For 2026/27 year and the next few years the volume will be greater than before as it will need to
contain much of the old law (which will continue to be relevant indefinitely to income and
gains arising in 2024/25 and previous tax years) as well as the substantial amount of new law.
The new online edition will be published on 5th April 2026. It will cover
• The FA 2026 which has made important and backdated changes to the FA 2025 reforms.
• Last year’s case law developments, including:
• BlueCrest Capital and Holden on partnership tax,
• Oscroft on transactions in securities,
• Tower One St George Wharf Ltd and many recent cases on TAARs
• Masters on treaty relief for employment income, and Methanex Trinidad on treaty shopping.
• The pace of reform is such that the law has often been amended before the issues can be litigated. Cases on the pre-2025 law discussed include Louwman on the pre-2025 protected trust regime, Alimahomed on remittances, and Accuro Trust on the pre-2020 excluded property trust rules
• GfC13 on disclosure duties, and the proposed reforms to the uncertain tax treatment regime, which will be the controversy of the year
The new online edition will be published on the 1st April 2026
Price :
Online edition £570.00 one licence
Online edition ISBN 978-1-068367526
Multiple licence purchase options are available on request.
As of this year 2026/27 the paper version of ‘Kessler on Private Client Taxation 2026/27’ will no longer be available. Readers have found the online version to be better as it is updatable, searchable and portable. The online archive will preserve snapshots of the text at the beginning and end of the tax year.
