Subjects:

Banking and Finance, Taxation, Tax Reference Annuals

Contents:

Preface

Table of statutes

Table of statutory instruments

Table of cases

PART A - PLANNING

Section I - Introduction

Section II - UK domiciliaries

Section III - Existing trusts

Section IV - Trust distributions

Section V - Non-domiciliaries

Section VI - Practical issues

Section VII - Business

Section VIII - Emigration

PART B TECHNICAL ISSUES

Section I - Territorial limits of UK income tax and CGT

Section II - Inheritance tax and domicile

Section III - Transfers

Section IV - Settlement

Section V - Other anti-avoidance legislation

Index

Out Of Print

This edition of this respected title features extensive new material and is updated to take into account the Finance Act 2006. It also includes such topics as practical analysis of planning opportunities, thorough analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.

Clarke: Offshore Tax Planning is essential reading for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses. The practical nature of this book makes it an invaluable guide while annual publication ensures it is both up-to-date and relevant