Chapters

1. OITR Vol.4.1 Fronts - Contents - Editorial
2. OITR Vol.4.1.1 The UK Charity & Double Taxation Treaties - Robert Venables Q.C.
3. OITR Vol.4.1.2 Single-Member and No-Member Companies and Trusts: Some Tax Avoidance Possibilities - Patrick Taylor
4. OITR Vol.4.1.3 The General Administration of a Trust - Richard Bramwell Q.C.
5. OITR Vol.4.1.4 The Relevance of Foreign Succession Laws in Estate Planning - Dr David Hayton
6. OITR Vol.4.1.5 Valuation of Unquoted Shares for Tax Purposes in Spain - Jonathan Miller
7. OITR Vol.4.1.6 Case Note Marshall v Kerr
8. OITR Vol.4.1.7 Letters to the Editors
9. OITR Vol.4.2 Fronts - Contents - Editorial
10. OITR Vol.4.2.1 A Note On Gerolstein - Robert Venables Q.C.
11. OITR Vol.4.2.2. Reflections on R v IRC ex Parte Commerzbank AG - Timothy Lyons Q.C.
12. OITR Vol.4.2.3 UK/US Hybrid Entities - Paul B Smith
13. OITR Vol.4.2.4 Controlled Foreign Companies - The Finance Act 1994 Changes - Patricia Dugdale
14. OITR Vol.4.2.5 A Useful Home for European Intermediary Holding Companies - Patrick Hurd
15. OITR Vol.4.2.6 Definition of a "Settlor" - Peter H Lawson
16. OITR Vol.4.2.7 Double Taxation Treaties as a Defence to Taxes Act 1988 Sections 775-777 - Robert Venables Q.C.
17. OITR Vol.4.2.8 Death Duty - What's in a Name? - Louise Somerset
18. OITR Vol.4.2.9 More Offshore Losses - Robert Argles
19. OITR Vol.4.2.10 Double Chinn - Kevin Prosser Q.C.
20. OITR Vol.4.3 Fronts - Contents - Editorial
21. OITR Vol.4.3.1 In Deference to Robert Venables QC: Yuill v Wilson Revisited - Leolin Price Q.C.
22. OITR Vol.4.3.2 An Inheritance Tax "Trap" for Settlors of Non-UK Resident Trusts - Robert Venables Q.C.
23. OITR Vol.4.3.3 Malta: An Emerging Offshore Centre - Colin Rhead, Nigel Eastaway, Anton Chetcuti-Ganado and Mark Miggiani
24. OITR Vol.4.3.4 Duties and Responsibilities of Offshore Trustees - Peter Lawson
25. OITR Vol.4.3.5 Fiscal Residence of Individuals in Spain - Jonathan Miller
26. OITR Vol.4.3.6 The Liechtenstein Foundation & UK Tax Avoidance - Robert Venables Q.C.
27. OITR Vol.4.3.7 Are Expatriates Really that Expensive? - Gabriella Erdos & Robert M Stewart
28. OITR Vol.4.3.8 Scope of the New US Conduit Financing Regulations & Their Impact on US Tax Treaties - Paul B Smith & Lee Crean