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Offshore secrets: British Virgin Islands, land of sand, sea and secrecy

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Microstate is now the world's biggest provider of offshore entities, yet the UK refuses to step in and force it to reform

The British Virgin Islands (BVI) is a micro-state whose national anthem is God Save the Queen. It consists of little more than a few stretches of tropical beach, with a population about the same size as that of the Berkshire town of Windsor.

British lawyers first realised during the 1980s that they could make money by selling financial secrecy there. Margaret Thatcher's abolition of exchange controls allowed British capital to move around freely.

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