This is the successor to the well known and widely respected ‘Tax Planning for the Foreign Domiciliary’. The author has expanded the range and depth of points discussed, which is reflected in its new title.

This publication is written in a clear and concise style, and is absolutely crammed full of useful and relevant nuggets of information. The author refers to points discussed in the Inland Revenue’s Manual, as well as to unpublicised practices that the Inland Revenue are understood to adopt.

The author’s approach is even handed. When the technical position is unclear, he will refer to articles written by others expressing a contrary view point. He also provides a clear analysis in difficult technical areas, such as the application of relevant income under s.740 ICTA 1988, as well as the power to enjoy provisions of s.739 ICTA 1988.

This book is an absolute must for all practitioners who are involved in this area. Quite frankly it is a leading authority, if not the pre-eminent publication on the subject of taxation of foreign domiciliaries.

Here is information on how to order this book, and other books by James Kessler QC.