Perhaps now. But the following link to his biography indicates he did, in fact, reside in Marbella from 1974 as ... [I quote] a "tax exile", until selling up in 1991 and moving to the Bahamas.
Fred, hardly a reasonable comparison now, i.e. that was 25 years ago. Lots of things have changed since then. Including being able avoid / evade taxes.
........ may be so, John. But, ... I would imagine you meant Arthur here, instead of Fred.