IFAs who have long embraced the tax advantages of offshore vehicles could be joined by a more general inflow of advisers this year, particularly as inheritance tax becomes a problem for great swathes of the population following the growth in house prices.The advent of civil partnerships will also ensure that this is fertile ground for advisers. Some life offices predict that IHT will be brought within the scope of the new disclosure rules and beneficiaries living in trust-owned properties may be exposed to IHT. The overall feeling is that anti-avoidance measures will become more prevalent so advisers will really have to know their onions. Cross-border business is expected to take off after the EU savings directive finally came into force last year. Passporting and the greater ease of cross-border transactions should increase opportunities for providers and advisers. Dubai is being touted as the next big jurisdiction with regard to offshore trusts. The emergence of new territories will put a greater focus on regulation and transparency and improve competitiveness in the sector, providing a challenge to local favourites, the Isle of Man, the Channel Islands and Dublin.