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The Governments of the Crown Dependencies have published draft legislation that will require resident companies carrying on certain activities to have "adequate substance" in their jurisdictions.

Guernsey's 2019 Budget is due to be debated by the States of Deliberation (Guernsey's parliament) at its meeting on 6 November 2018

Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry.  Almost 1,000 investment funds, and well over 2,000 sub-funds, are currently administered in the island.

This briefing has been prepared for the assistance of investment managers primarily considering carrying on investment management from Guernsey.

The UK officially ceased to be a Member State of the European Union ("EU") on 31st January 2020, and the UK and EU are now in the final weeks of the agreed transition period which ends on...

Guernsey has published comprehensive tax reform proposals for 2026 that deliberately protect its international financial sector while addressing the Island's structural deficit. The package includes targeted extensions to the 10% corporate tax rate, introduction of a 3% GST with an International Service Entity exemption scheme, and modest increases to registration fees - all designed to raise £62 million annually while preserving the jurisdiction's competitive advantage for investment funds, internatio

Guernsey adopts OECD's 15% global minimum tax (Pillar 2) for multinational enterprises earning €750M+ annually, effective FY2025, ensuring compliance via top-up taxes for low-tax profits.

This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.

Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry.

This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2020.Topics covered include corporate income tax, personal income tax, withholding tax, anti-avoidance...

An increasing number of wealthy individuals, entrepreneurs and financial services principals have chosen to move to Guernsey with their families in recent years, with some also relocating their businesses to the Island.

It is now a little over 11 years since the UK Supreme Court (the Supreme Court) handed down its decision in the conjoined appeals in Pitt v Holt and Futter v Futter.

The Common Reporting Standard (CRS) was developed by the Organisation for Economic Co-operation and Development (OECD) to promote tax transparency by enabling tax authorities in one jurisdiction...

Many jurisdictions have now adopted the equitable doctrine of mistake, but whilst the laws of those jurisdictions may share many similarities, it is important for anyone involved in a Guernsey-law...

Guernsey is, for many, the jurisdiction of choice for the establishment and/or administration of all types of collective investment vehicle, including private equity, hedge and property funds...

Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry. Over 1,400 investment funds and sub-funds are currently administered in the island.