Commentary

Volume 1, Clarke’s Offshore Tax Planning: Trusts and Companies explains the role of overseas trusts and companies in private client tax planning. It analyses the applicable legal framework and includes extensive treatment of relevant anti-avoidance legislation. The text reflects legislative and other changes over the last year, including the impact of recent cases. The volume is divided into Part A, which explains planning techniques, Part B which covers the legal framework, and Part C which analyses the anti-avoidance legislation. The text is fully cross-referenced to ensure rapid access to relevant material.

Volume 2, Clarke’s Offshore Tax Planning: Foreign Domiciliaries is a key reference work for lawyers, accountants and other professionals who advise non-UK domiciled clients on UK taxation, or need to navigate the complex rules on the UK tax treatment of non-UK domiciled individuals and structures created by them. The 2022-23 edition takes into account all legal developments in the period to 31 October 2022. It includes new chapters on the statutory residence test, planning around residence, the tax impact of financial intermediation, and the tax treatment of partnerships. In addition, many other chapters have been revised or expanded to reflect new cases, new issues or new perspectives.


SOURCE CURRENCY: 29th Edition, up to date to 31 October 2022