Clarke's Offshore Tax Planning focuses on how offshore trusts, companies and other entities may be used as a legitimate shelter from UK taxation by private clients. It includes comprehensive treatment of the favourable tax regime enjoyed by foreign domiciliaries. It is the established guide to those difficult and controversial subjects.

The text of the nineteenth edition takes account of the many legislative and other changes over the last year and includes new material on the qualifying investments exemption, deemed domicile, home ownership arrangements, the Liechtenstein Disclosure Facility and the UK/Swiss Tax Cooperation Agreement.

Clarke's Offshore Tax Planning is divided into Part A, which explains planning techniques; Part B, which analyses the legal framework; Part C, which contains detailed exposition of key anti-avoidance legislation; and Part D which covers relevant international agreements. The comprehensive text is fully cross-referenced to ensure rapid access to relevant material. The practical nature of this book makes it the essential guide to practitioners, both onshore and offshore.

SOURCE CURRENCY: 19th Edition, up to date to 1 October 2012