Some final changes for offshore tax haven (4,2,3)
I believe the answer is:
isle of man
'tax haven' is the definition.
(I've seen this before)
'some final changes' is the wordplay.
'changes' is an anagram indicator.
'some'+'final'='somefinal'
'somefinal' anagrammed gives 'ISLE OF MAN'.
'for offshore' is the link.
I am not very happy about this link. Some or all of it may be part of another bit of the clue.
Can you help me to learn more?
(Other definitions for isle of man that I've seen before include "Its capital is Douglas and its cats are tailless" , "British outpost of the Gaels" , "Island in 33 Across where cats have no tails" , "directed by Douglas" , "Island in the Irish Sea" .)