Anguilla ( ang-GWIL-ə) is a British overseas territory in the Caribbean. It is one of the most northerly of the Leeward Islands in the Lesser Antilles, lying east of Puerto Rico and the Virgin Islands and directly north of Saint Martin. The territory consists of the main island of Anguilla, approximately 16 miles (26 km) long by 3 miles (5 km) wide at its widest point, together with a number of much smaller islands and cays with no permanent population. The island's capital is The Valley. The total land area of the territory is 35 square miles (90 km2), with a population of approximately 14,764 (2016 estimate).
Anguilla has become a popular tax haven, having no capital gains, estate, profit or other forms of direct taxation on either individuals or corporations. In April 2011, faced with a mounting deficit, it introduced a 3% "Interim Stabilisation Levy", Anguilla's first form of income tax.
On 7 September 2017, the Category 5 Hurricane Irma hit the island. As of the next day, one death had been reported; the island also sustained extensive damage to many buildings, including government ones, as well as its electricity infrastructure and water supply. The UK government summarised this as "severe and in places critical" damage. A few days later, Hurricane Jose largely bypassed Anguilla.