Guernsey's tax policy is underpinned by strong general anti-avoidance rules and the adoption of a number of international tax standards.

Guernsey is a premier international financial centre with an enviable reputation and excellent standards. The Island is also one of the leading jurisdictions providing international corporate and...

The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy.

The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy.

Trust law in China is rather different from that in common-law jurisdictions. A trust is not a turnkey product and is definitely not an off-the-shelf structure, and that is not an easy concept to understand,

This briefing explains Guernsey's adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles.

This briefing note provides a summary of some of the key changes to the domestic legislation and guidance published by the ITO.

The aim of this Article is to highlight the many other reasons for using Guernsey structures, besides the mitigation of tax leakage for holding UK real estate (and other assets).

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.

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...

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...

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.

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...

This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2023. Topics covered include corporate income tax, personal income tax, withholding tax...

This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2024.

A summary on the Guernsey independent system and law of taxation.

Briefing Summary:This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.