This is a tax planning guide for those people, such as sportsmen and entertainers, who accumulate wealth or attain high income over a relatively short period of time rather than through inheritance. It also covers the tax position of high earners working abroad and those wishing to come to the UK. Featured in the book are tax planning opportunities, guidelines for using offshore vehicles and strategies to adopt for tax efficient investment. Throughout the book there is advice on how to avoid exposure to heavy tax liabilities. In addition, the book includes many examples, checklists and case studies drawn from real life transactions. There are also clearly highlighted tax planning points. Each book in the "Transactions Series" takes the key transaction within a particular subject area and offers an illustrative guide on how best to structure and manage such deals. All of the books include examples and practical points that arise regularly in the particular areas of business.