This website contains a full table of contents and the Introduction and Chapter 1 of my book as a sample; I hope it is useful to you and encourages you to buy the full book.

CONTENTS AT A GLANCE

i Introduction and What's New

  1. Foreign Domiciliary 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. Mixed Funds
  12. Employment Income
  13. Trading Income
  14. Property Income
  15. Savings and Investment Income
  16. Interest
  17. Exempt Interest of Non-Residents
  18. Dividends and Distributions
  19. Royalties
  20. Pension Income
  21. Discretionary Trusts: Income Tax
  22. IP Trusts: Income Tax
  23. Settlor-interested Trusts
  24. Transfer of Assets Abroad: Introduction
  25. Transfer of Assets Abroad: Transferors
  26. Transfer of Assets Abroad: Non-transferors
  27. Transfer of Assets Abroad: Double Taxation Issues
  28. Transfer of Assets Abroad: Motive Defence
  29. Life Policies and Contracts ("Bonds")
  30. Offshore Funds
  31. Accrued Income Profits
  32. Deeply Discounted Securities
  33. Unit Trusts
  34. Partnerships
  35. Non-Residents Income Tax Relief
  36. Collection of Tax from UK Representatives
  37. Investment Manager Exemptions
  38. Loans from Non-Resident Companies
  39. Rates of Income Tax
  40. National Insurance Contributions
  41. Capital Gains Tax of Individuals
  42. Gains of Non-Resident Trusts: s.86
  43. Gains of Non-Resident Trusts: s.87
  44. Gains of Non-Resident Companies
  45. Capital Losses
  46. Foreign Currency Issues
  47. DT Reliefs for IT and CGT
  48. EU Law Defence to Anti-Avoidance Provisions
  49. Deemed Domicile for IHT
  50. Excluded Property for IHT
  51. Reservation of Benefit
  52. IHT Consequences of Transfers Between Trusts
  53. IHT Deduction for Debts
  54. IHT Planning Before and After a Change of Domicile
  55. IHT on Death: Wills and IOVs
  56. IHT DTTs: India, Pakistan, Italy, France
  57. IHT DTT USA
  58. Unilateral Foreign IHT Credit
  59. UK Domiciliary Married to Foreign Domiciliary
  60. The Family Home and its Chattels
  61. Pre-Owned Assets
  62. Estates of Deceased Persons: CGT
  63. Estates of Deceased Persons: IT
  64. Who is the Settlor?
  65. Situs of Assets for IHT
  66. Situs of Assets for CGT
  67. Disclosure and Compliance
  68. Categorisation of Foreign Entities
  69. Control Connected Close and Related Expressions
  70. Permanent Establishment & Branch/agency

Appendix 1: Terminology
Appendix 2: Members of Parliament
Appendix 3: Visiting Forces

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