2 FEBRUARY 2002, Page 28

Outwitting the Chancellor

From Mr Douglas Adler Sir: Christopher Fildes (City and Suburban, 26 January) may have found the best tax haven to live in, but he has not addressed the vital question of how to establish oneself there at the crucial time. Tax laws can change without warning, and speed of action may be essential. May I suggest for his consideration Western Samoa, where, according to an offshore company sales brochure I consulted, your company can be incorporated on the day of application or — if you live in the right time zone — the day before.

Douglas Adler

Ongar, Essex