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Vol 23 No 5 May/June 2018

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tax Planning for Domiciled and Non-Domiciled Individuals 2013/2014 isbn 9780414028524

Tax Planning for Domiciled and Non-Domiciled Individuals

ISBN13: 9780414026759
New Edition ISBN: 9780414028524
Published: December 2012
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print

Tax Planning for Domiciled and Non-Domiciled Individuals addresses the major UK tax issues, primarily capital gains, income and inheritance tax, that affect personal tax planning for both the UK and non-UK domiciled individual. The book uses numerous worked practical examples to demonstrate the relevant tax principles in practice. Topics covered include domicile, residence, wills, trusts, double tax agreements and offshore matters.

  • Highlights key principles relevant to domestic tax practice with annual budget and Finance Act updates
  • Incorporates Budget 2012
  • Covers the key tenets of tax planning: Capital Gains, Income and Inheritance
  • Each chapter uses real life scenarios to demonstrate the law in practice
  • Discusses the impact of ground breaking decisions on current and future law, eg Stack v Dowden
  • Part I Provides an overview of the UK tax system and then examines the issue of domicile and residence
  • Part II concentrates on the two major capital taxes, namely capital gains and inheritance
  • Part III concentrates on the major topic of trusts, both UK and non-UK resident
  • Part IV is topic driven and looks at the tax treatment of common types of investment and the main issues in relation to an individual’s residence
  • Part V is devoted exclusively to international tax issues including non-UK resident taxation; accessing offshore monies; the use and role of offshore financial centres; double tax agreements and the EU savings Directive.

Part I - Basic Issues
1. Tax systems and their bases of taxation: an overview
2. UK Taxation: an overview
3. Domicile
4. Residence and ordinary residence
5. Residence, ordinary residence and domicile: practice
6. Income source and asset units
7. The principles and implications of property ownership: joint tenancy and tenancy in common
Part II – Capital Taxes
8. Capital gains tax
9. Capital losses
10. Inheritance tax: the basics
11. Inheritance tax: exemptions and reliefs
12. Inheritance tax: gifts with reservation
13. Inheritance tax: excluded property
14. Inheritance tax administration
Part III – Trusts
15. Trusts: an overview
16. Inheritance tax: trusts
17. UK resident trusts: income and capital gains taxation
18. Non-UK resident trusts: income and capital gains taxation
Part IV – Investments, main residence and furnished holiday lettings
19. Investments
20. Main residence and furnished holiday lettings
21. Non-UK domiciliaries and UK homes
22. Stamp duty and stamp duty land tax
Part V – The international dimension
23. Non-UK resident taxation
24. The Non-UK domiciled individual, foreign source income and foreign capital gains
25. The offshore dimension
26. International taxation
Part VI – Wills, probate and post-death issues
27. Wills and probate
28. Wills and taxation

Appendix 1: Domicile
Appendix 2: Capital gains tax position on disposals pre-April 2008
Appendix 3: Statutory residence test proposals and non-domicile proposals: consultative documents issued in June 2011.