Offshore tax planning

This special edition explains how the territorial limits of United Kingdom fiscal legislation may be used to shleter income and capital from United Kingdom tax. It analyzes the relevant statute and case law and describes the planning opportunities which they afford. The book should be of value for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned business. It is a practical book that should be of particular use to those practitioners with foreign clients and to advisers in low-tax jurisdictions.