Trading Zones

Lewis Bush, SPIN Research Fellow 2023


















Trading Zones is a research documentary by Lewis Bush (SPIN Research Fellow 2023) that examines the global issue of offshore tax havens: small jurisdictions that exploit weaknesses in international legal and financial systems to shield the ownership of assets from scrutiny or to reduce tax obligations.


While this subject has been photographed before, Lewis departs from the tendency to look at an individual tax haven in isolation, instead seeing the ‘offshore’ tax haven as something which is only possible because of a corresponding ‘onshore’ location which facilitates its activities. In the case of Trading Zones the connection between onshore and offshore is crystalised in the relationship between the Bailiwick of Jersey, and the City of London.


SPIN is delighted to support Lewis through the latest developments of this exciting project that draws attention to the secrecy surrounding these important financial actors.


For more information on Lewis’s past projects, go to: