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GUERNSEY


Matthew Shayle (Wiggin Osborne Fullerlove) highlights a UK tax trap for Guernsey law limited partnerships.
OECD commentary on the pillar two model rules and the responses to the pillar one public consultations are among the recent developments examined by Tim Sarson (KPMG). 
Julian Feiner (Dentons) examines the consultation by Jersey and the other Crown dependencies to introduce substance requirements for company tax residents by the end of 2018.
 

Robert Langston (Saffery Champness) provides guidance on the related UK tax issues.

Andrew Goldstone and Charlie Sosna (Mishcon de Reya) round up the latest private client news, including: the remittance basis charge consultation; a report on tax incentives for art; Hutchings; and BiGDUG Limited Remuneration Trust (from Guernsey)

Rob Smith of DLA Piper looks at the UK's new intergovernmental agreements with Guernsey and Jersey

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