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This chapter from Estate Planning for UK Individuals Residing or Investing Abroad (Bloomsbury Professional) is part of a looseleaf service that provides a detailed consideration of the use of the overseas trusts, the importance of wills, the interaction of inheritance laws and the many pitfalls involved when investing overseas. Adopting a country-by-country approach, it includes information on the countries that have the greatest appeal to UK nationals - Spain, Portugal, Italy, France, Hong Kong, Australia, the Channel Islands, Germany and the Republic of Ireland.

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Tony Cohen

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