Those who have registered an interest are finalising their bids with viewings set to take place in late February and March.

BBC: Navy frigates in Portsmouth 'to be sunk or scrapped'

Then, in late 2001, Nicholas and the head of his family financial office, lawyer Craig Gunther, entertained competing bids from KPMG and myCFO for the DAD shelters.

FORBES: Judge Shoots Down Another Forbes 400 Member's Tax Shelter