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The new edition of this respected title features extensive new material and is fully updated to take into account the Finance Act 2004. It also includes 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.