Chapters

1. OITR Vol.2.1 Fronts - Contents - Editorial
2. OITR Vol.2.1.1 Bermuda PurPose Trusts: A New Featuie of Offshore Trust Planning - Alec Anderson
3. OITR Vol.2.1.2 The Stable Door Ajar II - Robert Argles
4. OITR Vol.2.1.3 The Offshore Settlor Provisions: Additions to Non-Qualifying Settlements - Robert Venables Q.C.
5. OITR Vol.2.1.4 Spanish Property Ownership The New 5% Tax - Jonathan Miller
6. OITR Vol.2.1.5 Capital Payments - Peter Vaines
7. OITR Vol.2.1.6 Transfer of Assets Abroad - Part2 - robert Venables Q.C.
8. OITR Vol.2.1.7 A Short Survey of Recent Developments in Trust Law in Offshore Jurisdictions -Dr Philip Baker Q.C.
9. OITR Vol.2.1.8 The Interest Charge An Attempt to Show its Effect - John F Avery Jones
10. OITR Vol.2.1.9 "Bailing-Out" Overseas Settlements:The Pitfalls of Lending a Hand: Finance Act 1991 Sch 16 Para 11(3) - Giles Goodfellow
11. OITR Vol. 2.2 Fronts - Contents - Editorial
12. OITR Vol.2.2.1 VAT: The Place of Supply of Services - Ann Humphrey & Richard Palmer
13. OITR Vol.2.2.2 The Immigration of Non-Resident Trusts with Losses - John Tallon
14. OITR Vol.2.2.3 Section 739: A Conventional Problem - Peter Vaines
15. OITR Vol.2.2.4 When is Remittance Not a Remittance? - Robert Venables Q.C.
16. OITR Vol.2.2.5 Inland Revenue Enforcement Powers in Relation to Offshore Jurisdictions - Nigel Eastaway
17. OITR Vol.2.2.6 Spanish Property Tax(5% Impuesto Especial): The Regulations, Details and Commentary - Jonathan Miller
18. OITR Vol.2.2.7 Non-Resident Trusts A Revenue Setback - A Case Note - Robert Venables Q.C.
19. OITR Vol.2.2.8 Marshall v Kerr - Alastair S Hudson
20. OITR Vol.2.2.9 Letters to the Editors
21. OITR Vol.2.3 Fronts - Contents - Editorial
22. OITR Vol.2.3.1 Spanish Inheritance and Gifts Tax - Jonathan Miller
23. OITR Vol.2.3.2 The British Islands and the EEC - Paul Egerton -Vernon
24. OITR Vol.2.3.3 Remittances: "Actual Sums Received" - Richard Bramwell Q.C.
25. OITR Vol.2.3.4 A Note from the Consulting Editor - Robert Venables Q. C.
26. OITR Vol.2.3.5 The British Virgin Islands: An Update - Noel Barton
27. OITR Vol.2.3.6 Guarantee Companies: Their Nature and Some Possibilities - Patrick Taylor
28. OITR Vol.2.3.7 Asset Protection Trusts in Guernsey - Andrew Havard
29. OITR Vol.2.3.8 Provision of Bounty to Pre-March 1991 Offshore Trusts - Stephen Arthur
30. OITR Vol.2.3.9 Case Notes
31. OITR Vol.2.3.10 Letters to the Editors