Either from time to time or as a matter of policy, businesses will have cash in reserve that they wish to invest and obtain a fair return for their liquidity. Corporate aims usually stipulate that such investment be tax efficient, have easy access, require a limited degree of commitment and can exercise a high degree of control. Current UK onshore conditions for corporate investment are of low interest rates (typically 2% net), Corporation Tax rate between 20-30% and UK investor protection capped at £30,000. Does such a "Holy Grail" exist that meets requirements and overcomes such strictures ? We think it does, in the shape of OFFSHORE BONDS.

Offshore Bonds are "non income producing assets" and as such have the following advantages: