Offshore Tax Planning

Offshore Tax Planning

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Description

The new edition of this respected title features extensive new material and is fully updated to take into account the Finance Act 2004. 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 and annual publication ensures it is both up-to-date and relevant.show more

Product details

  • Paperback | 658 pages
  • Lexisnexis UK
  • Tolley
  • London, United Kingdom
  • 11th Revised edition
  • 0406974241
  • 9780406974242

Table of contents

"Part I Territorial Limits of UK Tax, Residence of individuals, Residence of Trusts, Residence of Companies,; PartII UK Domicilliaries: Offshore Trusts, Offshore companies, Existing settlor - interest settlements, Existing children's settlements, Investment products; PartIII Non Domicilaries: Domicile, Planning without trusts, Excluded property settlements, The remittance basis; Capital gains tax; Inheritance tax; PartIV: The integrity of offshore structures, Sham trusts, Distributions and existing settlements, Shadow directors, Non-domiciliaries and UK homes; PartV Anti-Avoidance Legislation: Section 739, Benefits: section 740, The motive defence: section 741, Attribution of gains to the settlor, Tainting, Capital payments; section 87, Trustee borrowing, Attribution of corporate gains, Offshore funds, Life policies; PartVI Sheltering Business Profits; Offshore subsidiaries, Parallel companies,Transfer pricing, Controlled foreign companies; PartVII Migration: Individuals, Migration of trusts, Company migration"show more