Dear ,

Truth and Lies (radio show) with host David R. Finzer on the Overseas Radio Network has grown into such a success that the producers are expanding the program to 2 hours, every week day, and plans are afoot to syndicate to larger broadcast networks in North America.

Recently I accepted an invitation to join the Truth and Lies show in the second hour, and to contribute news and information for a Q&A segment with David R. Finzer. My mission is to share insight into the life of an Expat living in Brazil and ideas on how to invest offshore.

Aaron A Day

With much focus on the QROPS, you could be forgiven for forgetting about its lesser known cousin - the QNUPS.

The QNUPS, Qualifying Non UK Pension Scheme, was introduced in February 2010 as a means of creating a pension fund that was not affected by UK inheritance tax.

Like a QROPS, the "Qualifying" aspect of its name means that the scheme meets HMRC's criteria for pension schemes that are able to avoid IHT. The important factor is that the QNUPS must be based in an overseas jurisdiction away from the UK.

A QNUPS does not specifically have to be based in a country that has a Double Taxation Agreement with the UK, which is an important feature. Without a DTA there are no UK reporting requirements, which mean it will be away from the watchful eyes of HMRC. It also means you have a greater selection of countries in which to place your QNUPS.

QNUPS are available to expatriates who still have UK domicile status for IHT. Domicile and residence are very different and have different financial consequences.

Changing country of residence can be fairly straightforward, but changing domicile is a different story. Regardless of how long ago you left the UK, or how unconnected you are from the country; you may still find that in the eyes of HMRC you are domiciled in the UK.

With a QNUPS you can become exempt from UK IHT, which is the prime bonus that is different from a QROPS. A QNUPS allows you to pass on your assets to loved ones without the worry of IHT charges.

However, that's not the only reason to look into a QNUPS. With a QNUPS you are able to invest money not earned from employment, a feature not available with all pension schemes. Also, QNUPS has no lifetime contribution nor is there a maximum age for payments made into the scheme.

QNUPS are very flexible with regards to the type of income you can put in, you can use traditional retirement fund income like property and assets, but you can also use alternative investment items such as art, antiques and even fine wine.

You are allowed to access the QNUPS and its benefits once you reach the age of 55, the standard age for pension schemes.

For more information on both the QNUPS and the QROPS, please visit Which Offshore.

An investment combining the potential for Annualized Returns of 10%, Early Redemption every 6 months, and linked to the performance of Global Indices.

Investment Description

The Safe Haven Indices Phoenix Notes (the 'Notes') are designed for investors seeking attractive high growth returns (10% p.a.) compared to low deposit rates. These relative 'Safe Havens' in the global market have not been heavily impacted by the current financial woes of the Eurozone.

• S&P/TSX60: The Flagship Canadian Index, with Canada often referred to in recent times as the Switzerland of the Americas
• S&P/ASX200: The main Australian Index, representing one of the few growing commodity based economies
• OMX30: The Swedish Index characterizes one of the worlds most resilient economies with 5% GDP growth in 2010, and its own currency the SEK isolating it from ongoing Eurozone problems
• SMI: The Swiss Index represents exposure to 20 stocks on the Swiss Exchange. Switzerland is one of the oldest safe haven markets.

Australia and Canada in particular have strong commodity based economies, which have benefited from rising domestic investment and growing export markets. Both have strong and easily accessible trade links with East Asia, which makes them less dependent on dampening European demand. Importantly all have independent monetary systems which have ensured domestic fiscal stability.

Request a brochure from RBC Capital Markets.

Only 45kms north of Natal city, a short 35 min drive from the new International airport, lies this charming little fishing village now home to 5 star spa resort and David Beckham`s sports academy. Big changes ahead for this beautiful spot!

Why Invest in the north of Natal, Brazil?
ANSWER; New airport. Great access. Lots of beachfront land for sale. Lower prices. Higher investment returns.

The beach resorts south of Natal such as Ponta Negra and Pipa have already experienced rapid development over the past 10years and are now fully fledged international tourist destinations with package holiday makers, hotel chains and luxury developments. Prices have risen accordingly and property per m2 has become a lot more expensive as the local market has reached saturation level.

If you are looking for a lively modern tourist infrastructure with great nightlife in which to buy an off-plan villa, apartment there are plenty of attractive offers/listings, near the beach in the most popular resorts of Pipa and Ponta Negra.

The Karatbars group based in Germany, Belize and Thailand are bank-independent trading houses for merchandise and precious metals, especially Gold bullion in the form of a card in small denominations.

Karatbars International is an Internet trading company and its products are shipped worldwide to an expanding list of countries. They offer one of the most extraordinary range of products on the market. "Atasay Sanayi Ve Ticaret AS Kuyumculuk" of Turkey are the producer and supplier of the one-gram gold bars of the brand "ATAkulche".

Karatbars International is listed with the London Bullion Association Market (LBMA).

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