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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Taxation in Guernsey: The New Provisions 3rd ed isbn 9781901614473

Taxation in Guernsey: The New Provisions 2nd ed

ISBN13: 9781901614374
New Edition ISBN: 9781901614473
Published: October 2008
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Hardback
Price: Out of print

Dr Raymond Ashton’s Taxation In Guernsey is a leading work on Taxation in Guernsey. It is five years since the First Edition and during this time there have been major changes in the tax system. This has resulted in many more tax planning opportunities and also more potential pitfalls.

This Report will combine an academic account of the law and at the same time offer pragmatic tax planning advice. As such it will build on the author’s experience as a tax barrister and accountant who for over thirty years has been advising trust companies, financial institutions and private clients on tax mitigation.

Other Jurisdictions , Taxation, Channel Islands
1. Analysis of the Finance Sector in Guernsey
2. General Provisions
3. Income from Outside Guernsey Persons Under Guardianship, Trustees And Personal Representative; Government of Parts Of Her Majesty’s Dominions; Mutual Profits (Chapter VII) & Matters Relating To Distributions
4. Deemed Distribution & Returns and Assessments
5. Information Gathering Powers
6. Appeal Provisions & Collection and Recovery
7. Relief and Allowances for Capital Expenditure
8. Relief in Respect of Losses and Expenditure Incurred Partly for Private Purposes
9. Pension, Retirement and Trust Schemes
10. Investment Companies, Unit Trust Schemes and Double Taxation
11. Life Annuities, Insurance Companies, Exempt Companies and International Bodies
12. Penalties, Surcharges and Supplements, General and Administration & Commencement, Construction, Interpretation, Repeals Etc
13. The Dwellings Profits Tax (Guernsey) Law 1975 (“The Law”)
14. The International Exchange of Information Agreements with the USA and the Netherlands and the EU Savings Directive
15. EU Directive on the Taxation of Savings Income
1. Allowances Schedules 2008
2. Statements of Practice (Including Interpretations of Law) and Extra Statutory Concessions
3. Rates of Annual Allowances Relating To Ships Purchased Prior to 1st January 1990
4. Benefits In Kind - An Explanatory Guide;