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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Taxation of Non-Residents and Foreign Domiciliaries 2015-16 14th ed isbn 9781901614657

Taxation of Non-Residents and Foreign Domiciliaries 2014-15 13th ed

ISBN13: 9781901614619
New Edition ISBN: 9781901614657
Previous Edition ISBN: 9781901614596
Published: September 2014
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback, 5 Volumes, Supplement + Online
Price: Out of print

The 13th Edition of Taxation of Non-Residents and Foreign Domiciliaries this year is an outstanding work of over 4,000 pages by James Kessler Q.C. now in five soft back volumes. The book has increased in size from the 12th Edition by over 500 pages and a further volume.

A thirteen page supplement brings the title up-to-date for September 2014

The book comes with a free single user licence for the online version 'TFD online'.

Introduction and What’s New
Foreign Domicile: Tax Policy and Reforms
Wake Up and Smell the Coffee: The public debate on tax avoidance
Residence of Individuals
Residence of Trustees
Year of Arrival and Departure
Exit Taxes
Temporary Non-residence: Post-2013 Departures
Temporary Non-residence: Pre-2013 Departures
The Remittance Basis
The Meaning of Remittance
Remittance Reliefs
Mixed Funds
Income Sources and Categorisation
Trading Income
Property Income
Deduction of interest in computing property income
Interest Income
Exempt Interest of Non-Residents
Dividend Income
Royalty Income
Employment Income
Pension Income
Discretionary Trusts: Income Tax
IIP Trusts: Income Tax
Settlor-interested Trusts
Transfer of Assets Abroad: Introduction
Transfer of Assets Abroad: Transferors
Transfer of Assets Abroad: Non-transferors
Transfer of Assets Abroad: Relief From Overlapping Charges
Transfer of Assets Abroad: Motive Defence
Life Policies and Contracts
Offshore Funds - Definition
Offshore Income Gains
Income from Offshore Funds
Accrued Income Profits
Deeply Discounted Securities
Unit Trusts
Intermediated Securities
Non-Residents Income Tax Relief
Collection of Tax from UK Representatives
Investment Manager Exemptions
Loans from Non-Resident Companies
Rates of Tax
Personal Allowances
National Insurance Contributions
Capital Gains of UK Residents
Gains of Non-Resident Settlor-Interested Trusts: s.86
Capital Payments from Non-Resident Trusts: s.87
Borrowing by Non-resident Trusts: Sch 4B
Gains of Non-Resident Companies
Capital Losses
Foreign Currency Issues
Unremitted Income: Exchange Control
Double Taxation Agreements: Introduction
Foreign Tax Credit Relief
DTAs: Interaction with UK tax legislation
EU Law and UK Taxation
Deemed Domicile for IHT
Excluded Property for IHT
Reservation of Benefit
IHT Consequences of Transfers Between Trusts
IHT Deduction for Debts
IHT Planning Before and After a Change of Domicile
IHT on Death: Wills and IOVs
Double Inheritance Taxation: Introduction
IHT DTAs India, Pakistan, Italy, France
IHT DTA Switzerland
Foreign IHT Credit Relief
UK Domiciliary Married to Foreign Domiciliary
The Family Home and its Chattels
Corporate Residential Property
Pre-Owned Assets
Joint Accounts
Estates of Deceased Persons: CGT
Estates of Deceased Persons: IT
Who is the Settlor?
Trusts with Two or More Settlors
Situs of Assets for IHT
Situs of Assets for CGT
Foreign Entities
Control Connected Close and Related Expressions
Permanent Establishment & Branch/Agency
Disclosure and Compliance
Swiss Tax Agreement: Introduction
STA Clearance Facility
STA Withholding Tax
Disclosure of Information by Swiss Authorities
Criminal Law and Professional Conduct

Appendix 1: Terminology
Appendix 2: Construction of Deeming Provisions
Appendix 3: What do we mean by “Real”?
Appendix 4: Members of Parliament
Appendix 5: Visiting Forces
Appendix 6: Students
Appendix 7: Entertainers and Sportspeople
Appendix 8: How to Improve Residence and Domicile Taxation
Appendix 9: Reform of Offshore Anti-Avoidance Rules