CONTENTS AT A GLANCE

Chapter

  1. Reform of Foreign Domiciliary Tax
  2. Domicile
  3. Residence of Individuals
  4. Residence of Trustees
  5. Year of Arrival and Departure
  6. Exit Taxes
  7. Temporary Non-residence
  8. Savings and Investment Income
  9. Remittance Basis
  10. Meaning of Remittance
  11. Employment Income
  12. Foreign Pensions
  13. Trading Income
  14. Property Income
  15. Settlor-interested Trusts
  16. Transfer of Assets Abroad: Introduction
  17. Transfer of Assets Abroad: Transferors
  18. Transfer of Assets Abroad: Non-transferors
  19. Transfer of Assets Abroad: Double Taxation Issues
  20. Transfer of Assets Abroad: Motive Defence
  21. Life Policies and Contracts ("Bonds")
  22. Offshore Funds
  23. Accrued Income Profits
  24. Deeply Discounted Securities
  25. Offshore Unit Trusts
  26. Partnerships
  27. Withholding Tax on Interest
  28. Loans from Non-resident Companies
  29. Collection of tax from UK representatives
  30. Limit of liability of Non-residents
  31. Rates of Income Tax
  32. National Insurance Contributions
  33. Capital Gains Tax on Individuals
  34. Capital Gains Tax: s. 86 TCGA
  35. Capital Gains Tax: s. 87 TCGA
  36. Gains of non resident companies
  37. Capital losses
  38. DT reliefs and anti avoidance provisions
  39. EU defence to anti-avoidance provisions
  40. Deemed domicile for IHT
  41. Excluded Property for IHT
  42. Reservation of Benefit
  43. IHT Consequences of Transfers Between Trusts
  44. IHT Deduction for Debts
  45. IHT Planning Before and After a Change of Domicile
  46. IHT on Death: Wills and IOVs
  47. IHT Double Tax Reliefs
  48. IHT USA Double Taxation Treaty
  49. UK Domiciliary Married to Foreign Domiciliary
  50. The Family Home and its Chattels
  51. Pre-Owned Assets
  52. Estates of Deceased Persons: CGT
  53. Estates of Deceased Persons: Income Tax
  54. Who is the Settlor?
  55. Situs of Assets for IHT
  56. Situs of Assets for CGT
  57. Duties of Disclosure
  58. Categorisation of Foreign Institutions

Appendices

  1. Terminology
  2. Baker and Garland Trust Jurisdictions

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