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Taxation of Foundations

21 April 2010 / Malcolm Gunn
Issue: 4254 / Categories: Reviews
By Robert Venables QC; £125

Publisher: Key Haven Publications Limited

This book is an advertisement. What is being advertised is its author.

In saying this I am not being unkind or churlish as the author himself says in the preface to the work that his aim in writing books is to demonstrate to potential clients that he has considerable knowledge of the subject matter of the book and may therefore be a suitable person to be instructed in that field.

What an advertisement it is! The book takes the reader through all the aspects of direct taxation which can apply to offshore structures and these are then dissected and each constituent part is then placed under the author’s microscope.

The result is a masterful analysis of the inheritance tax provisions as they apply to settlements and close companies the capital gains tax provisions relating to offshore trusts and companies ...

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