The Ansbacher dossier: Offshore accounts and tax fraud, writes Brian Keegan.

There are plenty of good reasons for wanting to open an offshore account. You might want to get a higher rate of investment return. Perhaps you want to invest in foreign currency. It could be as simple as needing to facilitate foreign customers, or provide funds to a son or daughter in university abroad. From a tax point of view, there is nothing wrong with holding an offshore account. Merely having an offshore ...