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Vol 21 No 10 Oct/Nov 2016

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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 2016-17 15th ed isbn 9781901614688

Taxation of Non-Residents and Foreign Domiciliaries 2015-16 14th ed


ISBN13: 9781901614657
New Edition ISBN: 9781901614688
Previous Edition ISBN: 9781901614619
Published: September 2015
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback, 5 Volumes
Price: Out of print



The 14th 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 most thorough analysis ever written on:-

  • Taxation of foreign domiciliaries
  • Taxation of non-residents on UK income and assets
  • Taxation of UK residents on foreign income and assets

Subjects:
Taxation
Contents:
1. Foreign Domicile: Tax Policy and Reforms
2. Wake Up and Smell the Coffee: Public debate on tax avoidance
3. Domicile
3A. Deemed Domicile from 2017
4. Residence of Individuals
5. Residence of Trustees
6. Treaty-Residence
7. Year of Arrival and Departure
8. Exit Taxes
9. Temporary Non-residence: Post -2013 Departures
9A. Temporary Non-residence: Pre-2013 Departures
10. The Remittance Basis
11. The Meaning of Remittance
12. Remittance Reliefs
13. Mixed Funds
14. Income Sources and Categorisation
15. Trading Income
16. Property Income
17. Deduction of interest in computing property income
18. Interest Income
19. Exempt Interest of Non-Residents
20. Dividend Income
21. Royalty Income
22. Employment Income
23. PAYE
24. Employment Income: DT Relief
25. Pension and Annuity Income
26. Discretionary Trusts: Income Tax
27. IIP Trusts: Income Tax
28. Settlor-interested Trusts
29. Transfer of Assets Abroad: Introduction
30. Transfer of Assets Abroad: Transferors
31. Transfer of Assets Abroad: Non-transferors
32. Transfer of Assets Abroad: Relief From Overlapping Charges
33. Transfer of Assets Abroad: Motive Defence
34. Life Policies and Contracts
35. Offshore Funds: Definition
36. Offshore Income Gains
37. Income from Offshore Funds
38. Accrued Income Profits
39. Deeply Discounted Securities
40. Unit Trusts
41. Intermediated Securities
42. Partnerships
43. Non-Residents Income Tax Relief
44. Collection of Tax from UK Representatives
45. Investment Manager Exemptions
46. Loans from Non-Resident Companies
47. Rates of Tax
48. Personal Allowances and Annual Exemptions
49. National Insurance Contributions
50. Capital Gains of UK Residents
51. Gains of Non-Resident Settlor-Interested Trusts: s.86
52. Capital Payments from Non-Resident Trusts: s.87
53. Borrowing by Non-resident Trusts: Sch 4B
54. Gains of Non-Resident Companies
55. Capital Losses
56. Foreign Currency Issues
57. Unremitted Income: Exchange Control
58. Double Taxation Agreements: Introduction
59. Foreign Tax Credit Relief
60. EU Law and UK Taxation
61. Deemed Domicile for IHT
62. Excluded Property for IHT
63. Reservation of Benefit
64. IHT Consequences of Transfers Between Trusts
65. IHT Deduction for Debts
66. IHT Planning Before and After a Change of Domicile
67. IHT on Death: Wills and IOVs
68. Double Inheritance Taxation: Introduction
69. IHT DTAs: India, Pakistan, Italy, France
70. IHT DTA: USA
71. IHT DTA: Switzerland
72. Foreign IHT Credit Relief
73. Marriage with Foreign Domiciliary or Non-Resident
74. Residential Property of Non-Residents: NRCGT
75. The Family Home and Chattels: Benefit in Kind Charges
76. Corporate Residential Property
77. Pre-Owned Assets
78. Joint Accounts
79. Estates of Deceased Persons: CGT
80. Estates of Deceased Persons: Income Tax
81. Who is the Settlor?
82. Trusts with Two or More Settlors
83. Situs of Assets for IHT
84. Situs of Assets for CGT
85. Foreign Entities
86. Control Connected Close and Related Expressions
87. Permanent Establishment & Branch/Agency
88. Disclosure and Compliance
89. Swiss Tax Agreement: Introduction
90. STA Clearance Facility
91. STA Withholding Tax
92. Disclosure of Information by Swiss Authorities
93. Criminal Law and Professional Conduct

Appendix 1: Terminology
Appendix 2: Construction of Deeming Provisions
Appendix 3: What do we mean by “Real” ?
Appendix 4: Parliamentarians
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
Appendix 10: Issues to Consider Before UK Arrival or Departure: Checklist
Appendix 11: Travel Expenses: Employment Income Deduction