International financial centres (IFCs) can be assessed on a wide range of criteria. Many guides stick to the raw essentials: quality of labour, strength of regulation, access to markets, level of taxation and robustness of courts. As well as taking such factors into account, this index places quality of life — be that the local culture, street safety or property availability — just as highly, and also looks at what makes each IFC unique. Click above to see the full list
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In this new anti-tax-avoidance era, when so many tax reliefs have been withdrawn, I've heard that investing in a Business Property Renovation Allowance scheme is one of the few remaining good opportunities for maxing your tax position. Is it true that you can get up to 100 per cent tax relief on the amount invested? And what exactly are these schemes? How do they work? What are the upsides? Downsides?
In this climate, it is a relief to see one potentially attractive tax allowance come through unscathed from recent criticism
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