Author: Tom Wesel is a practising barrister specialising in cross-border tax planning for entrepreneurs and private clients. He was for many years in charge of the Master’s degree in international tax at King’s College, London, an examiner for the ADIT qualification of the Chartered Institute of Taxation and continues to teach international tax to postgraduates at King’s College and to HMRC. Consultant editor: Catriona Loughran has worked in UK and international tax for over 20 years, with experience gained in global accountancy firms, multinational groups and HMRC. She is a Fellow of Chartered Accountants Ireland and an Associate of the UK’s Chartered Institute of Taxation, holding both the Chartered Tax Adviser and Advanced Diploma in International Tax qualifications. Through her tax training business, ExtraTax Training, Catriona teaches UK and international tax to tax professionals around the world.