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Taxation of Non-Residents and Foreign Domiciliaries 2023-2024 21st Edition ONLINE ACCESS

Taxation of Non-Residents and Foreign Domiciliaries 2023-2024 21st Edition ONLINE ACCESS

Author: James Kessler
Publisher: Key Haven Publications PLC
ISBN: 9781901614909

Previous Edition ISBN: 9781901614879
Published In: April 2023
Format: Online
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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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Taxation of Non-Residents and Foreign Domiciliaries 2023-2024 21st Edition ONLINE ACCESS

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