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Clarke's Offshore Tax Planning provides a practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.
split into two volumes for ease of use and a more focused commentary, Clarke’s Offshore Tax Planning remains a phenomenally well-respected title in the market. Volume 1: Trusts and Companies explains the role of overseas trusts and companies in private client tax planning. Volume 2: Foreign Domiciliaries explains how trusts, companies and other entities established outside the UK may be used by individuals as a legitimate shelter from UK taxation.