Taxation of Non-Residents and Foreign Domiciliaries (book) 19 Edition 2020/21

Taxation of Non-Residents and Foreign Domiciliaries (book) 19 Edition 2020/21

Hard Copy Edition - soft back in seven volumes


ISBN: 978-1-901614-82-4

Publication date: 06/04/2020

Price: £384.00

Taxation of Non-Residents and Foreign Domiciliaries

19th Edition 2020/21

Author: James Kessler QC


Publication date: 

12th June 2020 


For TFD Online 01/05/2019

  ISBN:  978-1-901614-81-7


For TFD hard copy, see below



Three purchasing options


Online access only £384.00 for annual single user access.


Hard Copy only Publication Price £384.00 (for all seven volumes of the edition).



Hard copy plus annual single user online access £539.00

(Comprises: Book £384.00 - Licence £155.00 - Total £539.00)



Multiple licences and hardcopies are available on application.


The online subscription for 19th Edition of online TFD runs from April 1st 2020 for 12 months. The subscription period will end on March 31st 2021. This edition was initially based on the Finance Bill as published on March 17th 2020 and updated subsequently as necessary. The hard copy, which will not be produced until Finance Act 2020 has become law, is likely to be published in early June 2020. 



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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




The author

James Kessler QC is head of Old Square Tax Chambers.

James advises in particular on foreign domiciliaries, offshore and onshore trusts, wills and charities. Other areas of practice include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline, and freedom of information.

James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation.

James has received the Shindler Award for Outstanding Contribution to the Profession.



Contents of the 19th Edition


1.                   Foreign Domicile: Tax Policy

2.                   Tax Avoidance

3.                   Domicile

4.                   Deemed Domicile

5.                   Residence of Individuals

6.                   Residence of Trustees

7.                   Treaty-Residence

8.                   Exit Taxes

9.                   Split Years: Arrival and Departure

10.               Temporary Non-residence

11.               Source/Relevant Foreign Income

12.               The Remittance Basis

13.               The Meaning of Remittance

14.               Remittance Reliefs

15.               Mixed Funds

16.               Trading Income

17.               Trading in Land

18.               Performers

19.               Property Income

20.               Deduction of Interest from Property Income

21.               Interest Income

22.               Exempt Interest of Non-Residents

23.               Dividend Income

24.               Royalty Income

25.               Misc Sweep-Up Income

26.               Employment Income

27.               Travel Expenses: Employment Income

28.               PAYE

29.               Employment Income: DT Relief

30.               Pension and Annuity Income

31.               Discretionary Trusts: Income Tax

32.               IIP Trusts: Income Tax

33.               Settlor-Interested Trust Code

34.               Transfer of Assets Abroad: Introduction

35.               Transfer of Assets Abroad: Transferors

36.               Transfer of Assets Abroad: Benefits

37.               Transfer of Assets Abroad: Relief From Overlapping Charges

38.               Transfer of Assets Abroad: Motive Defence

39.               Profit Fragmentation

40.               Transfer of Income Stream

41.               Life Policies and Contracts

42.               Offshore Funds: Definitions

43.               Offshore Income Gains

44.               Income from Offshore Funds

45.               Accrued Income Profits

46.               Deeply Discounted Securities

47.               Unit Trusts

48.               Intermediated Securities

49.               Partnerships

50.               Non-Residents Income Tax Relief

51.               Collection of Tax from UK Representatives

52.               Investment Manager Exemptions

53.               Investment Management Fees & Carried Interest

54.               Loans from Non-Resident Companies

55.               Transactions in Securities

56.               Rates of Income Tax/CGT

57.               Personal Allowances

58.               National Insurance Contributions

59.               Chargeable Gains

60.               UK Property held by Non-residents

61.               Private Residence Relief

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

63.               Capital Payments from Non-Resident Trusts: s.87

64.               Borrowing by Non-resident Trusts: Sch 4B

65.               Protected Trust

66.               Sub-Funds

67.               Gains of Non-Resident Companies

68.               Capital Losses

69.               Foreign Currency Issues

70.               Unremittable Assets

71.               Double Taxation Arrangements: Introduction

72.               DTA Anti-Abuse Rules

73.               Limitation on Benefits

74.               Foreign Tax Credit Relief

75.               EU Law and UK Taxation

76.               Excluded Property: Definition

77.               Excluded Property Exemptions

78.               Wills and IOVs

79.               Reservation of Benefit

80.               Inter-Trust Transfers: IHT

81.               IHT Deduction for Debts

82.               IHT Close-company Code

83.               IHT Double Taxation Treaties: Introduction

84.               IHT DTAs: India, Pakistan, Italy, France

85.               IHT DTA: Netherlands

86.               IHT DTA: South Africa

87.               IHT DTA: Switzerland

88.               IHT DTA: USA

89.               Foreign IHT Credit Relief

90.               IHT Residential Property Code

91.               Family Home and Chattels: Benefit in Kind Charges

92.               Pre-Owned Assets

93.               Non-Dom/Non-Resident Spouse

94.               Joint Accounts

95.               ATED Taxes

96.               Estates of Deceased Persons: CGT

97.               Estates of Deceased Persons: Income Tax

98.               Who is the Settlor?

99.               Trust with Two or More Settlors

100.           Situs of Assets for IHT

101.           Situs of Assets for CGT

102.           Foreign Entities

103.           Hybrid Entities

104.           Control, Connected, Close and Related Expressions

105.           Permanent Establishment and Branch/Agency

106.           Reporting and Compliance

107.           Claims

108.           Reporting and Compliance: IHT

109.           Reporting Beneficial Owners

110.           Reporting Offshore Trusts

111.           Requirement to Correct

112.           Criminal Law and Professional Conduct


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: Associated Operations: IHT

Appendix 7: Deeming Provisions

Appendix 8: The Territorial Principle

Appendix 9: What do we mean by “Real”?

Appendix 10: Parliamentarians

Appendix 11: Visiting Forces

Appendix 12: How to Improve Residence and Domicile Taxation

Appendix 13: Reform of Offshore Anti-Avoidance Law

Appendix 14: UK Arrival or Departure: Tax Checklist

Appendix 15: The Wisdom of Parliament