Channel Island

— Tax avoidance by United Kingdom residents has been a familiar story in the Channel Islands since the end of the 1914-18 war, although it has been kept under control by the observance of a gentlemen’s agreement between the Channel Island authorities and the Treasury. Lately, however, a discrepancy between United Kingdom and Channel Island law on the definition of immovable property has led to a new dodge which is causing increasing concern to the authorities in Jersey.