A new higher order theory of laminated anisotropic shells for the solution of thermal stress problems that takes into account transverse shear stresses is developed. The theory is based on the kinematic hypotheses that were not assumed a priori but derived on the basis of an iterative technique. The hypotheses take into account the influence of the tangential components of the external loads and the temperature on distributions of the transverse shear stresses through the thickness of the shell. Some analytical solutions are obtained on the basis of the theory developed, and the results are compared with those available in the literature. The theory is also implemented on the basis of the finite element method, and a new triangular finite element is formulated. Some numerical results on the basis of this finite element are also presented.