Mr & Mrs A, British residents and nationals, had recently retired and were a few months away from immigrating to France. They wished to invest £250,000, part of the proceeds from the sale of their UK property.....

Mr B, a higher rate tax payer, UK national and resident, had £100,000 invested in a UK bank deposit account. He was planning to spend more time outside of the UK within the Euro zone. He had concerns over currency exchange rates and was seeking 100% investor protection...

 Mr C, a French national, had been seconded by his French employer, to the UK, in 1999. Whilst in the UK, Mr C had accumulated significant funds in an offshore account. He intends to return to France within the next 5 years. With the introduction of the new “non domicile” tax in April 2008,...