In 2009, UK Prime Minister Gordon Brown declared “the beginning of the end” for off-shore tax havens. Since then, the EU, the G20, President Obama and others have lined up to criticise them. And yet they arre still with us. Tim Whewell asks why tax havens continue to exist, and whether tax havens are really to blame for tax avoidance in the first place.

(Photo: Island in the Seychelles. Credit: Shutterstock)