According to Mr Kessler: "If sounds to good to be true, it probably is" holds good in tax as it does in life generally. He may be right; perhaps his book is not too good to be true, but it certainly is excellent.

The taxation of foreign domiciliaries is thoroughly dealt with, but the UK domiciliary is not ignored. Indeed, in many cases, the position of the UK domiciliary is contrasted with that of the non-UK domiciliary.

The taxation is thoroughly explained, with due reference to the relevant cases. The technicalities of residence and domicile, remittances and anti-avoidance legislation are dealt with in detail, such that the book is useful both to tax experts and to those who are not expert.

Mr Kessler injects common sense into the legislation where possible and does not shrink from commenting where it is not. Foreign investment is addressed, the various types of entity and their use in planning to achieve the most beneficial tax treatment.

The transfer of assets abroad legislation in Sections 739 and 740 and their possible excesses and defences are explored. Their interaction with S660A is illustrated with a wry humour.

The possible absurdities of the associated operations rules are pointed out and the capital gains tax remittance basis explained and compared with income tax. The intricacies of trust legislation are thoroughly dealt with and the question of who is the settlor is raised.

Inheritance tax is, appropriately, the final tax to be dealt with. The concepts of this tax are explained, the deemed domicile rules and excluded property provisions prove that nothing is straightforward in tax.

This book, which has grown out of the 3^rd edition of Tax Planning for the Foreign Domiciliary, then deals with planning in anticipation of acquiring a UK domicile, what happens when a UK domiciliary marries a non-UK domiciliary and the situs of assets.

This book is a fascinating and lucid guide to a complex subject and is an essential addition to the practitioner’s library.

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