Spitz & Clarke Offshore Service

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This service provides detailed commentary on each of the major offshore jurisdictions and brings together relevant legislation, as well as texts and summaries of relevant cases. Practitioners from leading law firms within each jurisdiction have contributed to the work.

It also covers all material necessary to enable the tax practitioner to assess the relative advantages and disadvantages of various tax havens.

Organised alphabetically for ease of reference, the Offshore Service is updated five times per annum ensuring the most current information is always to hand.

In association with The Society of Trust and Estate Practitioners (STEP)

The Society of Trust and Estate Practitioners (STEP) is a unique professional body providing over 14,500 members with a local, national and international learning and business network focusing on the responsible stewardship of assets today and across the generations.

STEP provides education, training, representation and networking for its members, who are professionals specialising in trusts and estates, executorship, administration and related taxes. Members advise clients on the broad basis of the management of personal finance.

Full members of STEP are the most experienced and senior practitioners in the field of trusts and estates.

For further information visit www.step.org or email step@step.org

Issue 158, June 2020

Part B Jurisdictions
The British Virgin Islands ([BVI.1]) chapter has been updated.
The Mauritius ([MAU.1]) chapter has been updated.
The Cayman Islands legislation has been updated.
Part C Cases
Hong Kong case Li and others v DBS Bank (Hong Kong) Ltd and othershas been added.
New Zealand case Re Marshall (deceased); Singleton and another v Marshall has been added.


Giles Clarke , MA, PhD, FTII, Barrister General editor