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	<title>MiddletonKatz.com Blog</title>
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	<link>http://blog.middletonkatz.com</link>
	<description>The Blog of Middleton Katz....</description>
	<lastBuildDate>Fri, 11 May 2012 11:12:27 +0000</lastBuildDate>
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		<item>
		<title>How many directors does an Isle of Man Company require ?</title>
		<link>http://blog.middletonkatz.com/how-many-directors-does-an-isle-of-man-company-require-4604</link>
		<comments>http://blog.middletonkatz.com/how-many-directors-does-an-isle-of-man-company-require-4604#comments</comments>
		<pubDate>Fri, 11 May 2012 11:12:27 +0000</pubDate>
		<dc:creator>martin</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Isle of Man]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/?p=4604</guid>
		<description><![CDATA[A 1931 company requires at least 2 directors – both of whom have to be natural persons– i.e. these can’t be companies. A 2006 Act Company requires only a single director, this can be a person or a company – if it is a company it needs to be a subsidiary of a licensed Corporate [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/how-many-directors-does-an-isle-of-man-company-require-4604/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Does my Manx company need a Company Secretary?</title>
		<link>http://blog.middletonkatz.com/does-my-manx-company-need-a-company-secretary-3142</link>
		<comments>http://blog.middletonkatz.com/does-my-manx-company-need-a-company-secretary-3142#comments</comments>
		<pubDate>Fri, 20 Apr 2012 16:21:21 +0000</pubDate>
		<dc:creator>Ben</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Isle of Man]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/?p=3142</guid>
		<description><![CDATA[A 1931 Act Company, whether public or private, is required by statute (s.19 of the Companies Act 1982)&#160; to have a Company Secretary. Where the company is private, the secretary can be either a natural person or a corporate body. However if the company is a public company the Secretary must be a natural person [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/does-my-manx-company-need-a-company-secretary-3142/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Rejoice &#8211; see why the UK&#8217;s Aaa Rating is here to stay</title>
		<link>http://blog.middletonkatz.com/rejoice-see-why-the-uks-aaa-rating-is-here-to-stay-904</link>
		<comments>http://blog.middletonkatz.com/rejoice-see-why-the-uks-aaa-rating-is-here-to-stay-904#comments</comments>
		<pubDate>Wed, 15 Feb 2012 12:57:02 +0000</pubDate>
		<dc:creator>mkadmin</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/rejoice-see-why-the-uks-aaa-rating-is-here-to-stay-904</guid>
		<description><![CDATA[Bookie’s always know best – everyone knows that…(don’t they ?) This arrived in my inbox this morning so I thought we should ‘spread the love’ by sharing it with you… PADDY POWER PRESS RELEASE BOOKIE UNMOVED BY MOODY’S NEGATIVE UK OUTLOOK (15 Feb 2012) The UK need not despair following news today that credit-rating agency [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/rejoice-see-why-the-uks-aaa-rating-is-here-to-stay-904/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ever wondered why the European banking system is in such serious trouble ?&#8230;</title>
		<link>http://blog.middletonkatz.com/ever-wondered-why-the-european-banking-system-is-in-such-serious-trouble-770</link>
		<comments>http://blog.middletonkatz.com/ever-wondered-why-the-european-banking-system-is-in-such-serious-trouble-770#comments</comments>
		<pubDate>Sun, 30 Oct 2011 22:47:31 +0000</pubDate>
		<dc:creator>martin</dc:creator>
				<category><![CDATA[Belgium]]></category>
		<category><![CDATA[Countries]]></category>
		<category><![CDATA[Musings]]></category>
		<category><![CDATA[Banking]]></category>
		<category><![CDATA[Financial Crisis]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/ever-wondered-why-the-european-banking-system-is-in-such-serious-trouble-770</guid>
		<description><![CDATA[Between 2006 and 2008, Dexia, the now troubled Belgian bank, lent Euro 1.2 Billion to its 2 largest institutional shareholders who then used the money to invest in Dexia’s own shares thus recapitalising the bank ! Astonishingly, this wasn’t against Belgian law (at the time) – although it would have been in most other jurisdictions. [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/ever-wondered-why-the-european-banking-system-is-in-such-serious-trouble-770/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Are you a Politically Exposed Person (PEP) ?</title>
		<link>http://blog.middletonkatz.com/are-you-a-politically-exposed-person-pep-769</link>
		<comments>http://blog.middletonkatz.com/are-you-a-politically-exposed-person-pep-769#comments</comments>
		<pubDate>Wed, 26 Oct 2011 08:04:53 +0000</pubDate>
		<dc:creator>mkadmin</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Countries]]></category>
		<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Musings]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/are-you-a-politically-exposed-person-pep-769</guid>
		<description><![CDATA[Isle of Man Financial Services legislation requires that Manx Financial Institutions undertake ‘enhanced’ due diligence on ‘Politically Exposed Persons’ (PEPs). The definition varies from jurisdiction to jurisdiction. There is quite a useful explanation here on Wikipedia. Sometimes it is assumed that all people in the public eye – such as celebrities and other well known [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/are-you-a-politically-exposed-person-pep-769/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Isle of Man &#8211; quick and cost effective property fund establishment</title>
		<link>http://blog.middletonkatz.com/isle-of-man-quick-and-cost-effective-property-fund-establishment-768</link>
		<comments>http://blog.middletonkatz.com/isle-of-man-quick-and-cost-effective-property-fund-establishment-768#comments</comments>
		<pubDate>Sun, 23 Oct 2011 20:53:02 +0000</pubDate>
		<dc:creator>martin</dc:creator>
				<category><![CDATA[Countries]]></category>
		<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Property Funds]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/isle-of-man-quick-and-cost-effective-property-fund-establishment-768</guid>
		<description><![CDATA[There are real advantages to structuring ownership of UK situs real estate though an offshore centre. This is especially true where the beneficial owner is an investment fund or a non UK resident and / or non domiciled individual. Unlike most jurisdictions – in the UK there is no de-facto tax charge arising on gains&#160; [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/isle-of-man-quick-and-cost-effective-property-fund-establishment-768/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>EU Savings Tax Directive &#8211; and the Isle of Man &#8211; questions you were afraid to ask.</title>
		<link>http://blog.middletonkatz.com/eu-savings-tax-directive-and-the-isle-of-man-questions-you-were-afraid-to-ask-758</link>
		<comments>http://blog.middletonkatz.com/eu-savings-tax-directive-and-the-isle-of-man-questions-you-were-afraid-to-ask-758#comments</comments>
		<pubDate>Wed, 28 Sep 2011 09:28:17 +0000</pubDate>
		<dc:creator>mkadmin</dc:creator>
				<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Musings]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/eu-savings-tax-directive-and-the-isle-of-man-questions-you-were-afraid-to-ask-758</guid>
		<description><![CDATA[On 24 June 2009 the Isle of Man Government announced that with effect from 1July 2011 the Isle of Man would adopt Automatic Exchange of Information under the EU Saving tax directive. This means that after 1 July 2011, Isle of Man banks are required to submit a report which includes information about interest paid [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/eu-savings-tax-directive-and-the-isle-of-man-questions-you-were-afraid-to-ask-758/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRISH COMPANIES AND THE 0% AND 12.5% CORPORATION TAX RATE</title>
		<link>http://blog.middletonkatz.com/irish-companies-and-the-0-and-12-5-corporation-tax-rate-719</link>
		<comments>http://blog.middletonkatz.com/irish-companies-and-the-0-and-12-5-corporation-tax-rate-719#comments</comments>
		<pubDate>Tue, 27 Sep 2011 10:14:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Countries]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/irish-companies-and-the-0-and-12-5-corporation-tax-rate-719</guid>
		<description><![CDATA[Irish trading companies enjoy one of the lowest rates of corporation tax of the mainstream EU countries at 12.5%. With the EU parent subsidiary directive applying in Ireland as well as Ireland having a very well developed network of double taxation agreements Irish companies offer very attractive levels of taxation in terms of international trading [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/irish-companies-and-the-0-and-12-5-corporation-tax-rate-719/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Planning for Non UK Domiciled Individuals</title>
		<link>http://blog.middletonkatz.com/planning-for-non-uk-domiciled-individuals-724</link>
		<comments>http://blog.middletonkatz.com/planning-for-non-uk-domiciled-individuals-724#comments</comments>
		<pubDate>Thu, 22 Sep 2011 10:20:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[UK]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/planning-for-non-uk-domiciled-individuals-724</guid>
		<description><![CDATA[The UK tax regime for UK resident but non UK domiciled individuals as it currently stands remains attractive. The main benefits of the UK’s regime is deferral of capital gains tax and income tax charges on certain profits arising outside the UK as well as freedom from UK inheritance tax in certain circumstances. Some of [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/planning-for-non-uk-domiciled-individuals-724/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Non-Resident Landlord Scheme &#8211; explained</title>
		<link>http://blog.middletonkatz.com/non-resident-landlord-scheme-explained-771</link>
		<comments>http://blog.middletonkatz.com/non-resident-landlord-scheme-explained-771#comments</comments>
		<pubDate>Tue, 20 Sep 2011 15:32:00 +0000</pubDate>
		<dc:creator>mkadmin</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[UK]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/non-resident-landlord-scheme-explained-771</guid>
		<description><![CDATA[Background: The Non-resident Landlords Scheme is a scheme for taxing the UK rental income of non-resident landlords. The scheme requires UK letting agents to deduct Basic Rate tax from any rent they collect for non-resident landlords unless the agent has authority to pay the particular landlord his rental income gross (without deduction). Non-resident landlords: Non-resident [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/non-resident-landlord-scheme-explained-771/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The Private Trust Company</title>
		<link>http://blog.middletonkatz.com/the-private-trust-company-723</link>
		<comments>http://blog.middletonkatz.com/the-private-trust-company-723#comments</comments>
		<pubDate>Mon, 19 Sep 2011 10:18:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/the-private-trust-company-723</guid>
		<description><![CDATA[Clients often discover that large corporate trustees are more concerned about their own policies, procedures and liabilities than the interests of their clients and they become inflexible as a result. At best, this is frustrating for the client. A Isle of Man Private Trust Company provides an international family with a cost effective structure which [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/the-private-trust-company-723/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRELAND, THE PREMIER ONSHORE JURISDICTION</title>
		<link>http://blog.middletonkatz.com/ireland-the-premier-onshore-jurisdiction-718</link>
		<comments>http://blog.middletonkatz.com/ireland-the-premier-onshore-jurisdiction-718#comments</comments>
		<pubDate>Sat, 17 Sep 2011 10:12:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Countries]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/ireland-the-premier-onshore-jurisdiction-718</guid>
		<description><![CDATA[Ireland has for many years provided a niche service to international companies as a country from which to base their European operations. Ireland’s relatively straightforward tax system together with its well-educated work force, excellent infrastructure, excellent transport links and close location to mainland Europe puts it ahead of many other jurisdictions. With the current international [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/ireland-the-premier-onshore-jurisdiction-718/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Innovative Fiduciary Services</title>
		<link>http://blog.middletonkatz.com/innovative-fiduciary-services-716</link>
		<comments>http://blog.middletonkatz.com/innovative-fiduciary-services-716#comments</comments>
		<pubDate>Thu, 15 Sep 2011 10:00:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Countries]]></category>
		<category><![CDATA[France]]></category>
		<category><![CDATA[Germany]]></category>
		<category><![CDATA[Hong Kong]]></category>
		<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Italy]]></category>
		<category><![CDATA[Netherlands]]></category>
		<category><![CDATA[New Zealand]]></category>
		<category><![CDATA[PPBs]]></category>
		<category><![CDATA[Russia]]></category>
		<category><![CDATA[South Africa]]></category>
		<category><![CDATA[Switzerland]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[UK]]></category>
		<category><![CDATA[USA]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/innovative-fiduciary-services-716</guid>
		<description><![CDATA[Middleton Katz are a fully independent firm that offers a complete fiduciary service. We work with private clients, Independent Financial Advisors as well as professional firms of accountants and lawyers to build and retain wealth for clients. We create solutions using our unique expertise to help provide an effective solution for the client. We can [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/innovative-fiduciary-services-716/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>ISLE OF MAN, THE PREMIER INTERNATIONAL JURISDICTION</title>
		<link>http://blog.middletonkatz.com/isle-of-man-the-premier-international-jurisdiction-720</link>
		<comments>http://blog.middletonkatz.com/isle-of-man-the-premier-international-jurisdiction-720#comments</comments>
		<pubDate>Wed, 14 Sep 2011 10:16:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Isle of Man]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/isle-of-man-the-premier-international-jurisdiction-720</guid>
		<description><![CDATA[The Isle of Man is an island located in the Irish Sea at the geographical centre of the islands of Britain and Ireland. Although it is not part of the United Kingdom, it is a crown dependency. Isle of Man companies are subject to income tax in their home jurisdiction at the very attractive rate [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/isle-of-man-the-premier-international-jurisdiction-720/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>INSURANCE IN TAX PLANNING</title>
		<link>http://blog.middletonkatz.com/insurance-in-tax-planning-717</link>
		<comments>http://blog.middletonkatz.com/insurance-in-tax-planning-717#comments</comments>
		<pubDate>Tue, 13 Sep 2011 10:09:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Countries]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/insurance-in-tax-planning-717</guid>
		<description><![CDATA[Insurance products have been utilised for many years now by tax advisors as a useful tool in structuring client’s affairs. Insurance products are often used as a platform to create an income return where this suits the profile of the individual. They can also potentially be used for UK resident but non-domiciled individuals where trusts [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/insurance-in-tax-planning-717/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HOLDING STRUCTURES FOR UK REAL ESTATE</title>
		<link>http://blog.middletonkatz.com/holding-structures-for-uk-real-estate-715</link>
		<comments>http://blog.middletonkatz.com/holding-structures-for-uk-real-estate-715#comments</comments>
		<pubDate>Sun, 11 Sep 2011 09:59:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/holding-structures-for-uk-real-estate-715</guid>
		<description><![CDATA[The after tax return from any investment in UK real estate is hugely affected by the way in which its acquisition was structured in the first place. This document is intended to illustrate of one possible tax efficient solution for holding UK real estate. No action should be taken on the basis of this note [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/holding-structures-for-uk-real-estate-715/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HOLDING STRUCTURES FOR INTELLECTUAL PROPERTY</title>
		<link>http://blog.middletonkatz.com/holding-structures-for-intellectual-property-712</link>
		<comments>http://blog.middletonkatz.com/holding-structures-for-intellectual-property-712#comments</comments>
		<pubDate>Thu, 08 Sep 2011 09:52:00 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[UK]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/holding-structures-for-intellectual-property-712</guid>
		<description><![CDATA[Intellectual property comes in various shapes and sizes, patents can be used to protect ideas &#38; novel inventions, copyright law prevents software authors from having their code copied and trademarks can be used to protect valuable brands. Protecting the value of intellectual property (IP) from any trading operations and its associated risks is prerequisite for [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/holding-structures-for-intellectual-property-712/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Structures For Developing UK Real Estate</title>
		<link>http://blog.middletonkatz.com/structures-for-developing-uk-real-estate-709</link>
		<comments>http://blog.middletonkatz.com/structures-for-developing-uk-real-estate-709#comments</comments>
		<pubDate>Wed, 07 Sep 2011 09:48:21 +0000</pubDate>
		<dc:creator>Aaron</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[UK]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/structures-for-developing-uk-real-estate-709</guid>
		<description><![CDATA[The after tax return from any investment in UK real estate is hugely affected by the way in which its acquisition is structured in the first place. This post is intended to give a basic illustration of two possible tax efficient solutions for holding UK real estate for development purposes. Development profits can be very [...]]]></description>
		<wfw:commentRss>http://blog.middletonkatz.com/structures-for-developing-uk-real-estate-709/feed</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FSC Guidance on Responsibilities and Duties of Directors under the Laws of the Isle of Man</title>
		<link>http://blog.middletonkatz.com/fsc-guidance-on-responsibilities-and-duties-of-directors-under-the-laws-of-the-isle-of-man-695</link>
		<comments>http://blog.middletonkatz.com/fsc-guidance-on-responsibilities-and-duties-of-directors-under-the-laws-of-the-isle-of-man-695#comments</comments>
		<pubDate>Mon, 08 Aug 2011 13:43:22 +0000</pubDate>
		<dc:creator>mkadmin</dc:creator>
				<category><![CDATA[Company Secretarial Practice]]></category>
		<category><![CDATA[Isle of Man]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/fsc-guidance-on-responsibilities-and-duties-of-directors-under-the-laws-of-the-isle-of-man-695</guid>
		<description><![CDATA[As well as regulating banks, fiduciaries and other financial services businesses, it’s sometimes forgotten that the Isle of Man Financial Supervision Commission responsible for&#8230; - the oversight of directors and persons responsible for the management, administration or affairs of commercial entities. which is a pretty broad remit. As part of this the FSC occasionally issues [...]]]></description>
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		<title>Explained &#8211; Why Income accruing to an offshore company may not be completely tax free</title>
		<link>http://blog.middletonkatz.com/explained-why-income-accruing-to-an-offshore-company-may-not-be-company-completely-tax-free-692</link>
		<comments>http://blog.middletonkatz.com/explained-why-income-accruing-to-an-offshore-company-may-not-be-company-completely-tax-free-692#comments</comments>
		<pubDate>Thu, 04 Aug 2011 16:00:48 +0000</pubDate>
		<dc:creator>mkadmin</dc:creator>
				<category><![CDATA[UK]]></category>

		<guid isPermaLink="false">http://blog.middletonkatz.com/explained-why-income-accruing-to-an-offshore-company-may-not-be-company-completely-tax-free-692</guid>
		<description><![CDATA[How I hate anti tax avoidance rules but in the public good I’ve decided to do a few entries about the UK ones which I think are the most irritating. These are the really annoying ones which keep me up at night. To be clear here’s my stance on this… A world without anti tax [...]]]></description>
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		<slash:comments>0</slash:comments>
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