Low tax rate? This is Europe and we all pay tax, or we should be, at one rate or another. If you are not paying tax you are breaking the law. If you're caught out evading tax you will suffer greatly. If you have a sure-fire way of avoiding tax, please share it with us.
I agree that 6-8 aircraft is an ideal size as you will have the best mix of routes. In UK, LPL or BHM would be my choice as rent is not too expensive for a nice flat/apartment. LPL is great around the dock area.
If you want sun and sea, go to Spain somewhere. Reus opens soon.