285 results found

In a recent decision the Royal Court has considered whether to set aside a distribution on the grounds of equitable mistake in circumstances where that mistake led to adverse UK tax consequences.

Guernsey's new secondary pension law will be coming into force on 1 July 2024. It will be implemented on a phased basis over a 15 month period, beginning with the largest employers...

The UK's new "Qualifying Asset Holding Company" ("QAHC") regime, which came into effect on 1 April 2022, is one of the first proposals to result from the UK government's review of the UK funds regime...

Guernsey was the first jurisdiction to implement the protected cell company ("PCC"), doing so over 25 years ago. The PCC was originally created for use in insurance structures, although today...

Guernsey, Jersey and the Isle of Man (‘the Islands') have made a joint statement on their intentions in respect of the global initiative to set a minimum effective tax rate for the world's largest multinational enterprises.

In a further amendment to the economic substance regulations, The Income Tax (Substance Requirements) (Implementation) Regulations...

With an environment that helps business to flourish and a lifestyle that helps you reconnect with the good things in life, Guernsey is the small I

Tackling tax evasion was a hot topic during the 2015 UK election.

Protected cell companies were implemented in Guernsey in 1997 – the first jurisdiction to do so...

Guernsey Finance Chief Executive Dominic Wheatley reflects on the findings of the latest OECD tax report to world leaders.

In October 2015 we reported on the UK's consultation papers outlining HMRC's proposed two pronged approach to tackling facilitators and enablers of offshore tax evasion.

Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,