Montserratians in the United Kingdom including its capital city, Plymouth. The volcano later continued to erupt over the following years, and ultimately two thirds of Montserrat's population left the island. The UK immediately offered assistance, and began to welcome large numbers of refugees from the island. The people of Montserrat were granted full residency rights in the UK in 1998, and citizenship was granted four years later. According to the 2001 UK Census 7,983 Montserratian-born people were residing in the UK (almost twice the population of Montserrat itself). According to the 2011 UK Census, there were 7,250 Montserratian-born residents in England, 20 in Wales, and
Long-Term Capital Holdings v. United States Long-Term Capital Holdings v. United States Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter it's short-term trading gains from 1997. The case was an appeal of an Internal Revenue Service denial of the plaintiffs' claim of $106,058,228 in capital losses during the 1997 tax year and associated penalties.