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Guernsey’s captive insurance industry has successfully grown since the first captive was launched in the Island in 1922.

Guernsey has signed a Double Taxation Arrangement (DTA) with Hong Kong.

In line with commitments made by the States of Guernsey to the EU Code of Conduct Group (Business Taxation) in 2018

Guernsey's rules on corporate tax residence changed at the beginning of 2019 following amendments to its existing tax law brought into effect by a combination of the Income Tax

On 23 November 2015 Guernsey issued regulations to implement the Common Reporting Standard ("CRS") under Guernsey's domestic law.

This brief guide has been prepared by the corporate real estate team at Carey Olsen for the purpose of giving clients and professional intermediaries a ...

Guernsey has long been recognised as a leading jurisdiction for Trust structures, offering a stable, well-regulated environment ideal for wealth management and succession planning.

As at the end of 2020 there were over 100 Guernsey companies listed on the main market of the London Stock Exchange ("LSE")...

Taxation in Guernsey is the responsibility of the Director of the Revenue Service in Guernsey and the principal legislation is contained in the Income Tax (Guernsey) Law, 1975 as extensively

In September HMRC published revisions to its inheritance tax (IHT) manuals relating to its interpretation of where a specialty debt (a specialty) is sited. There has been little commentary

In 2017, the EU Code of Conduct Group (the Group) reviewed the tax policies of various non-EU countries, including Guernsey.

Guernsey and Jersey are fleet-footed and professional in the way they respond to international initiatives, to ensure their jurisdictions remain attractive and at the forefront of developments in international finance.

This is part of a series of guides in which we examine areas of law that frequently arise in practice.

It has been a long-established principle of UK tax law that a Guernsey company, as any other non-UK company, will be treated as being UK tax resident for a particular financial year if the "central management and control" ...

This is part of a series of guides in which we examine areas of law that frequently arise in practice. Further guides will be released weekly; click here to subscribe to receive Collas Crill news and insights by email.

On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies.

The Income Tax (Approved International Agreements) (Implementation) (Mandatory Disclosure Rules) Regulations, 2020 (the "Regulations") were passed by Guernsey ...