CONTENTS AT A GLANCE

i Introduction

  1. Foreign Domicile Tax Reform
  2. Domicile
  3. Residence of Individuals
  4. Residence of Trustees
  5. Treaty-Residence
  6. Year of Arrival and Departure
  7. Exit Taxes
  8. Temporary Non-Residence
  9. Remittance Basis
  10. Meaning of Remittance
  11. Savings and Investment Income
  12. Employment Income
  13. Foreign Pensions
  14. Trading Income
  15. Property Income
  16. Settlor-Interested Trusts
  17. Transfer of Assets Abroad - Introduction
  18. Transfer of Assets Abroad - Transferors
  19. Transfer of Assets Abroad - Non-Transferors
  20. Transfer of Assets Abroad - Double Taxation Issues
  21. Transfer of Assets Abroad - Motive Defence
  22. Life Policies and Contracts
  23. Offshore Funds until 1 December 2009
  24. Offshore Funds from 1 December 2009
  25. Accrued Income Profits
  26. Deeply Discounted Securities
  27. Offshore Unit Trusts
  28. Partnerships
  29. Withholding Tax on interest at Source
  30. Loans from Non-Resident Companies
  31. Non-Residents Income Tax Relief
  32. Collection of Tax from UK Representatives
  33. Investment Manager Exemptions
  34. Rates of Income Tax
  35. National Insurance Contributions
  36. Capital Gains Tax on Individuals
  37. Gains of Non-Resident Trusts: Section 86
  38. Gains of Non-Resident Trusts: Section 87
  39. Gains of Non-Resident Companies
  40. Capital Losses
  41. DT Reliefs for IT and CGT
  42. EU Law Defence to Ant-Avoidance Provisions
  43. Deemed Domicile for IHT
  44. Excluded Property for IHT
  45. Reservation of Benefit
  46. IHT Consequences of Transfers Between Trusts and Adding to Trust Funds
  47. IHT Deduction for Debts
  48. IHT Planning Before and After a Change of Domicile
  49. IHT on Death: Wills and IoVs
  50. IHT Pre 1975 Double Tax Treaties
  51. US IHT Treaty
  52. IHT Unilateral Relief
  53. UK Domiciliary Married to Foreign Domiciliary
  54. The Family Home
  55. Pre-Owned Assets
  56. Estates of Deceased Persons - CGT
  57. Estates of Deceased Persons - IT
  58. Who is the Settlor?
  59. Situs of Assets for IHT
  60. Situs for Assets for CGT
  61. Disclosure & Compliance
  62. Categorisation of Foreign Entities
  63. Control Connected Close and Related Expressions
  64. Permanent Establishment and Branch/Agency

Appendix 1: Terminology
Appendix 2: Baker and Garland
Postscript
Index

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