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Full Description
This new edition of the respected title features extensive new material and is updated to take into account the Finance Act 2007. 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.
Contents
"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 - LEGAL FRAMEWORK;Section I - Territorial limits;Section II - Residence and domicile;Section III - The remittance basis;Section IV - Inheritance Tax and settlements; Section V - European Law;Section VI - General;PART C - ANTI-AVOIDANCE;Section I - Transfers;Section II - Settlements;Section III - Other anti-avoidance legislation;Index"
