Chapters

1. OITR Vol.3.3.12 Book Review Capital Gains Taxation of Non-Resident Settlements
2. OITR Vol.3.3.11 VAT & the Channel Islands after 1993 - Timothy Lyons Q.C.
3. OITR Vol.3.3.10 The Offshore Envelope Trick: A Problem Considered - Kevin Prosser Q.C.
4. OITR Vol.3.3.9 The Offshore Envelope Trick: A Problem - Robert Venables Q.C.
5. OITR Vol.3.3.8 Deemed Domicile for Certain IHT Purposes - Clause 205 Finance (No 2) Bill 1993 - Robert Grierson
6. OITR Vol.3.3.7 Company Residence & the Jersey Treaty - David Ewart
7. OITR Vol.3.3.6 Personal Portfolio Bonds & Taxes Act 1988 Section 739 - Robert Venables Q.C.
8. OITR Vol.3.3.5 Planning Aspects of Import Duties and VAT - Malcolm Grant
9. OITR Vol.3.3.4 Offshore Losses - Stephen Allcock Q.C. & Andrew Hitchrnough
10. OITR Vol.3.3.3 Some Aspects of Tax Valuation of Real Property in Spain - Jonathan Miller
11. OITR Vol.3.3.2 Articles of Faith? - Michael Squires
12. OITR Vol.3.3.1 New Legislation for Asset Protection Trusts - Milton Grundy, John Briggs & Joseph Field
13. OITR Vol.3.3 Fronts - Contents - Editorial
14. OITR Vol.3.2.12 Letters to the Editor
15. OITR Vol.3.2.11 Advance Corporation Tax and Foreign Income Dividends - Some Shareholder Perspectives - Reginald S Nock & Yvonne Metcalfe
16. OITR Vol.3.2.10 Residents and Non-Residents: New IR 20 and the Demise of "Available Accommodation" - Philip Baker Q.C.
17. OITR Vol.3.2.9 The Hague Trusts Convention of lst June 1985: The Present Position - Paul Matthews
18. OITR Vol.3.2.8 The Offshore Beneficiary Provisions and Beneficial Loans - Robert Venables Q.C.
19. OITR Vol.3.2.7 The European Economic Interest Grouping - David Ewart & Rupert Baldry
20. OITR Vol.3.2.6 Section 739 and the Foreign Domiciled Spouse - Peter Vaines
21. OITR Vol.3.2.5 Practical Problems of Trust Administration Since Finance Act 1991 - OITR Vol.3.2.4 Jersey International Business Company - Philip Giddings
22. OITR Vol.3.2.4 Jersey International Business Company - Philip Giddings
23. OITR Vol.3.2.3 Hong Kong: The Anti-Avoidance Time Bomb - Peter Willoughby
24. OITR Vol.3.2.2 The Offshore Envelope Trick - Kevin Prosser Q.C.
25. OITR Vol.3.2.1 Asset Protection Trusts - Peter Lawson
26. OITR Vol.3.2 Fronts - Contents - Editorial
27. OITR Vol.3.1.9 57% Special Tax on Spanish Property of Non-Resident Entities - The Eleventh Hour - Jonathan Miller
28. OITR Vol.3.1.8 The Meaning of the Rahman Decision - Michael Birt
29. OITR Vol.3.1.7 Revenue Bite the Helping Hand - David Ewart
30. OITR Vol.3.1.6 Some Aspects of Maltese Offshore Company Legislation - Dr Max Ganado
31. OITR Vol.3.1.5 La Fiducie - Timothy Urquhart
32. OITR Vol.3.1.4 Timeshare and Taxation in Spain - Jonathan Miller
33. OITR Vol.3.1.3 Madeira: The International Business Centre - Francisco Costa
34. OITR Vol.3.1.2 Taxing Issues in Planning for the Foreign Element - Richard Rees-Pulley
35. OITR Vol.3.1.1 The European Holding Company - Milton Grundy
36. OITR Vol.3.1 Fronts - Contents - Editorial