OFFSHORE TAXATION - THE EVER CHANGING PICTURE

- Business and agricultural property relief

- Pension funds and IHT

- Changes to the residence rules

- The UK/IOM double tax treaty

- IHT settlements

- Interest relief and rent from UK properties

- Trust advances and loans

- Transfer of assets abroad and the ant fisher legislation

- Trusts bearing the 10 year changes

- Incorporating a UK letting business into an IOM company

- Tax free holiday

- TRF

- Single premium policies

- Share sales

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