(PUBLICATION FIRST MARKED AS OUT OF PRINT 19/11/04)The new edition of this respected title features extensive new material on the important case of Grimm v Newman, and is fully updated to take into account the Finance Act 2003. It also discusses in-depth the review of residence and domicile which is soon to be introduced, whilst still including 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. LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www. lexisnexis. co. uk/cimapublishing to see if you qualify and to order.

• "Part I Territorial Limits of UK Tax, Residence of individuals, Residence of Trusts, Residence of Companies, Part II UK Domicilliaries: Offshore Trusts, Offshore companies, Existing settlor - interest settlements, Existing children's settlements, Investment products Part III Non Domicilaries: Domicile, Planning without trusts, Excluded property settlements, The remittance basis
• Capital gains tax
• Inheritance tax Part IV: The integrity of offshore structures, Sham trusts, Distributions and existing settlements, Shadow directors, Non-domiciliaries and UK homes Part V 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 Part VI Sheltering Business Profits
• Offshore subsidiaries, Parallel companies,Transfer pricing, Controlled foreign companies Part VII Migration: Individuals, Migration of trusts, Company migration"