Latest additions and changes

The Income Tax (Loans to Participators) (Exemptions) Regulations, 2008 (added October 2008)

The Income Tax (Deemed Distributions) (Exemptions) Regulations, 2008 (added October 2008)

Statement of Practice: The Income Tax treatment of venture capital and private equity limited partnerships and carried interest (added October 2008)

Statement of Practice: Settlements - incidental arrangements between connected persons (added October 2008)

Press Release - Consultation on new 'tax cap' proposal (added October 2008)

Consultation Paper - Possible further exemption from the “deemed distribution” regime in relation to company trading profits (added October 2008)

Consultation Paper - Individuals who are resident but not solely or principally resident for income tax purposes / The “tax cap” applicable to individuals (added October 2008)

The Companies (Guernsey) Law, 2008 (link added September 2008)

Exempt company initial application form for Category A, B or C status (amended September 2008)

Statement of Practice: Deemed Distributions - Reporting Requirement for Investment Companies (amended September 2008)

First application for Registration as a Guernsey Registered Non Profit Organisation (other than a Charity) (added August 2008)

First application for Registration as a Guernsey Registered Charity (added August 2008)

Statement of Practice: Distributions and deemed distributions - accounting for tax to the Administrator (section 81B) (added July 2008)

Statement of Practice: Pensions and retirement annuities - treatment for the purposes of the tax cap (added July 2008)

Statement of Practice: Relief for interest paid on current account/flexible mortgages (added July 2008)

Statement of Practice: Loans to participators - timing issues (added July 2008)

Statement of Practice: Distributions and deemed distributions – Calculation of Undistributed Income (for tax purposes) (section 62A(2)) (added July 2008)

States Report - Proposed Taxation of Benefits in Kind through the ETI Scheme - Information Exchange between Income Tax Office and Social Security Department (added July 2008)

Income Tax (Guernsey) Law 1975 (sections 6(2), 40(r) and 54(1)) (amended July 2008)

States Report - Proposed revisions to Income Tax Information Powers (added July 2008)

The Charities and Non Profit Organisations (Enabling Provisions) (Bailiwick of Guernsey) Law 2008 (added July 2008)

Charities - Treasury & Resources Report (Aug 2007) (added June 2008)

Charities - Policy Council Report (August 2007) (added June 2008)

Charities - frequency asked questions (added June 2008)

Charities - FATF "Terrorist Financing Report Executive Summary" (added June 2008)

Charities - FATF paper "Combatting the abuse of NPOs" (added June 2008)

Charities - case studies from Home Office (added June 2008)

The Charities and Non Profit Organisations (Registration) (Guernsey) Law, 2008 (amended June 2008)

The Income Tax (Tax Deductions from Company Distributions) Regulations, 2008 (added June 2008)

Code of Practice on Data Protection (amended May 2008)

The Charities and Non Profit Organisations (Registration) (Guernsey) Law, 2008 (added March 2008)

Various Statements of Practice in connection with the recent changes to income tax legislation - see under "Statements of Practice/Interpretations of Law/Concessions" and "Zero-10 and associated matters" (added Mar 2008)

Employers' Guide to the ETI Scheme (added Mar 2008)

Various Statements of Practice in connection with the recent changes to income tax legislation - see under "Statements of Practice/Interpretations of Law/Concessions" and "Zero-10 and associated matters" (added Feb 2008)

E40 - employees on secondment (amended Feb 2008)

The New Dwellings Profits Tax (Alderney) (Suspension) Ordinance, 2007 (added Jan 2008)

Residence notes (updated Jan 2008)

Returning to Guernsey form 349 (updated Jan 2008)

New Arrivals form 1262 (updated Jan 2008)

States Report - Charities and Non-Profit Organisations (added Jan 2008)

Policy Council Report - Charities and Non-Profit Organisations (added Jan 2008)

Policy Council Report - Economic & Taxation Strategy Outstanding Issues (added Jan 2008)

States Report - Time Limits for Raising Assessments and Legal Proceedings in Lieu of Penalties for Failure to Notify Chargeability to Tax, etc (added Jan 2008)

The Income Tax (Guernsey) Law, 1975 (updated Jan 2008)

The Income Tax (Tax Relief on Interest Payments) (Guernsey) Ordinance, 2007 (added Jan 2008)

Allowances for 2008 (added Jan 2008)

Retirement Annuity Contract Notes (updated Jan 2008)

Guernsey Practice Notes (updated Jan 2008)

The Income Tax (Guernsey) Law, 1975 (as amended) w.e.f. 1 January 2008 (incorporating amendments from Zero-10 Projets) (added Nov 2007)

The Income Tax (Zero-10) (Guernsey) (No 2) Law 2007 (added Nov 2007)

Exempt Bodies - the position after 2007 (added Nov 2007)

The Income Tax (Guernsey) (Employees Tax Instalment Scheme) Regulations, 2007 (added Oct 2007)

States Report - The Income Tax (Guernsey) (Employees Tax Instalment Scheme) Regulations, 2007 (added Oct 2007)