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From HMRC with love

James Badcock considers the implications of the recent UK/Swiss tax agreement

1 December 2011

I recently moved to Geneva and some of the nightlife around here has got me thinking about the 70s. As a child of Thatcher who doesn’t remember anything before the Falklands War, I like to think that, back in the day, there were three types of private client: those who raced horses, those who raced dogs and those who did both. They worked for their family business or not at all and they played at Aspinalls. Any one of them could have walked onto the set of one of the more outré cold war spy thrillers and not looked out of place and, without fail, they banked in Switzerland.
 

Numbers game
 

Let’s not be squeamish, some did this because it was a place to hide money, but many were attracted by the Rolls-Royce service, the proximity of the slopes, and frankly, because a cheque book from a foreign sounding bank no one had heard of was the thing to have. What could...

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