Taxation of Non-Residents and Foreign Domiciliaries 2023-2024 22nd Edition

Taxation

Taxation of Non-Residents and Foreign Domiciliaries 2023-2024 22nd Edition

By James Kessler
Key Haven Publications PLC June 2023

Specifications

ISBN-13
9781901614916
Publisher
Key Haven Publications PLC
Publication
June 2023
Format
Paperback (9 volumes)
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
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Details

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

Table of Contents

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
Funds
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
Entities
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
109.Non-discrimination
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
115.IHT DTA: USA
116.Credit for Foreign IHT Administration
117.Reporting and Compliance
118.Tax Return Filing Position
119.Claims
120.Collection of Tax from UK Representatives
121.Reporting and Compliance: IHT
122.Penalties
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

Appendices
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

Index
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