James Kessler KC has practiced at the Revenue bar since 1985. He is the author of Drafting Trusts & Will Trusts, now part of a series of books dealing with trusts in the jurisdictions of Northern Ireland, Canada, the Cayman Islands, the Channel Islands, Singapore, Australia and New Zealand. He is also the author of Taxation of Non-residents & Foreign Domiciliaries, and Taxation of Charities & Non-profit Organisations and their online versions, TFD online ( and ToC online ( His reported cases include R v Dimsey & Allen, Unilever v IRC, Phizackerley v IRC and Burns v HMRC. He is a founder member of STEP and the founder of the Trusts Discussion Forum. In 2011 James received the Geoffrey Shindler Award for Outstanding Contribution to the Profession.