Worlds best places to retire?

A recent article in the Sunday Times (Money Section, 18th July) reviewed the top five places to retire and fortunately three of the top five are countries that we deal with. They analysed the countries based on nine key indicators (a mark out of 10 was given to each):

1. Income Tax
2. Inheritance Tax
3. Property Tax
4. Property Costs
5. Living Costs
6. Ease of gaining residencey
7. Healthcare
8. Climate
9. Culture

Let me just cover the three that we deal with quickly.