Author Description

Covering a range of aspects of income tax and related minor taxes, this guide also addresses the dwellings profits tax in Guernsey and non-resident company duty in the Isle of Man. It provides a clear and in-depth commentary on the available opportunities, allowing the practitioner to develop the most effective offshore tax planning strategies. The book is divided into three sections for ease of use, each arranged alphabetically, with a separate contents list. This practical guide provides advice on the taxation and company law governing Guernsey, Jersey and the Isle of Man, including the 2002 legislative changes. It covers tax rates and allowances for at least six years.