Taxation of Foreign Domiciliaries and Non-Residents 22nd edition 2023 -24 Online copy purchase

Taxation of Foreign Domiciliaries and Non-Residents 22nd edition 2023 -24 Online copy purchase


ISBN: 978-1-901614-90-9

Publication date: 01/04/2023

Price: £490.00

Taxation of Non-Residents and Foreign Domiciliaries

By James Kessler KC

22nd  Edition 2023 - 2024 Hard Copy Book Purchase


Publications dates:

For TFD 22 hard copy 25/04/23

ISBN: 978-1-901614-91-6


Three purchasing options:


Online access only £490.00 for annual single user access


Hard copy only publication price £490.00 (for all eight volumes of the edition)


Hard copy plus annual single user online access £690.00

(Comprises: Book £490.00 + Licence £200.00.  Total £690.00)


Multiple licences and hard copies are available on application


The online subscription for the 22nd edition of online TFD runs from April 6th 2023 for 12 months.  The subscription period will end on 31st March 2024. 

For enquiries contact

or visit 


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 chapters are organised thematically as follows:


Volume 1

Introduction and What’s New

Obtaining further advice and disclaimer

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: Arrival and Departure

11.  Temporary Non-residence

Volume 2

12.  Exit Taxes

13.  UK Arrival or Departure: Tax Checklist

Income tax: Principles & remittance basis

14.  Income Categorisation

15.  Income Recognition: Received /Entitled/Arise/Paid

16.  Source/RFI/Territorial Principles

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



Volume 3

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

44.  Personal Allowances

45.  Non-Resident Income Tax Relief

46.  National Insurance Contributions

Volume 4

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 Stream

55.  Transactions in Securities

Capital Gains Tax

56.  Chargeable Gains

57.  UK Property held by Non-residents

58.  Residential Property: CGT

59.  Gains of Non-resident Settlor-interested Trust: s.86

Volume 5

60.  Capital Payments from Non-resident Trusts: s.87

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

62.  Sub-funds



63.  Gains of Non-resident Companies

64.  Capital Losses


65.  Life Policies and Contracts

66.  Offshore Income Gains

67.  Income from Offshore Funds

68.  Unit Trusts

69.  Intermediated Securities

70.  Investment Manager Exemptions

71.  Investment Management Fees & Carried Interest

Inheritance Tax

72.  IHT Terms and Concepts

73.  Excluded Property: Definition

74.  Excluded Property Exemptions

75.  Wills and IOVs

76.  Reservation of Benefit

77.  Inter-trust Transfers: IHT

Volume 6

78.  IHT Deduction for Debts

79.  IHT Close-company Code

80.  IHT Residential Property Code

81.  Pe-owned Assets

82.  Pension Schemes and IHT


83.  Partnerships

84.  Partnership Income Attribution

85.  Settlement, Bare Trust and Associated Terminology

86.  Estates of Deceased Persons: CGT

87.  Estates of Deceased Persons: Income Tax

88.  Foreign Entities

89.  Hybrid Entities

Concepts & topics affecting more than one tax

90.  Protected Trusts

91.  Non-dom/Non-resident Spouse

92.  Joint Accounts

Volume 7

93.  Foreign Currency Issues

94.  Unremittable Assets

95.  ATED and SDLT

96.  Who is the Settlor

97.  Multiple Settlors

98.  Statutory Tax Indemnities



99.  Situs of Assets for IHT

100.Situs of Assets for CGT

101.Control, Connected, Close and Related Expressions

102.Participation and % Interest Tests

103.Permanent Establishment and Branch/Agency

104.Post-Brexit EU Law

Double Taxation Agreements: IT/CGT

105.Double Taxation Arrangements: Introduction

106.DTA Anti-Abuse Rules

107.Limitation on Benefits

108.Credit for Foreign Tax


Double Taxation Agreements: IHT

110.IHT Double Taxation Treaties: Introduction

Volume 8

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

112.IHT DTA: Netherlands

113.IHT DTA: South Africa

114.IHT DTA: Switzerland


116.Credit for Foreign IHT


117.Reporting and Compliance

118.Tax Return Filing Position


120.Collection of Tax from UK Representatives

121.Reporting and Compliance: IHT


123.Failure to Prevent Tax Evasion

124.Common Reporting Standard

125.Trust Registration

126.Reporting Offshore Trusts

127.International Movement of Capital: Reports

128.Money Laundering



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:  Beneficial Ownership/Entitlement



Appendix 7:  Offshore Funds/CIS/OEIC Appendix 8:  What Do We Mean by “Real”?

Construction of Statutes

Appendix 9:  Deeming Provisions

Appendix 10: Purpose of Statute

Special Taxpayers

Appendix 11: Parliamentarians Appendix 12: Visiting Forces Appendix 13: Students and Teachers

Tax reform

Appendix 14: How to Improve Residence and Domicile Taxation

Appendix 15: Reform of Offshore Anti-avoidance Law

Appendix 16: The Wisdom of Parliament