Offshore trusts: a case study following the 1998 anti – avoidance legislation

Author: Ian Taylor (1999)

Ian Taylor, ATII, TEP, Rathbone Bros & Co Limited

(From Issue 8,July 1999)

The 1998 Finance Act introduced legislation intended to stamp out perceived tax avoidance, partly as a result of the Geoffrey Robinson saga. The Association will have members who have thriving non-resident associate and subsidiary companies managing structures created by non-domiciled individuals for the benefit not only of similarly non-domiciled beneficiaries but also for beneficiaries domiciled in the United Kingdom.

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