The stability of the Islands, the confidentiality of the affairs of companies and trusts and the reliability of local professional nominee shareholders and trustees make the Channel Islands ideally situated as a place to accumulate assets under a low or nil tax regime. Portfolios can also be managed in the Islands without suffering local income tax. Such companies may be especially useful to those domiciled outside the UK who wish to invest in the UK without suffering inheritance tax on death.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Jonathan G. Hooley on Tel (indirect line): + 44 (0) 1481 721000, Tel (direct line): +44 (0) 1481 719544, Fax: +44 (0) 1481 722373.