It appeared the perfect plan, and it was both hatched and executed with military precision.  It involved the establishment of a property trust in Dublin, and a personal relocation to a handsome 3,000-square-foot apartment in the central Mediterranean island of Malta.  Records were meticulously kept and recorded – from boarding passes to day planners and from club membership expenditure to Irish hotel receipts. Advice was taken from actuary and pension consultants in Ireland and accountants and tax advisers in Malta. Central to the mission was a whopping €10.6 million pension pot. By offshoring the pension and moving abroad, the businessman…

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