Publisher's Synopsis
This study covers income tax and related minor taxes in the Channel Islands, together with the dwellings profits tax in Guernsey and non-resident company duty in the Isle of Man. It provides a commentary on the available opportunities, which allows the practitioner to develop the most effective offshore tax planning strategies.;Divided into three sections and arranged alphabetically, the guide offers advice on the taxation and company law governing Jersey, Guernsey and the Isle of Man, including the 1998 legislative changes for Guernsey and Jersey. It also covers tax rates and allowances for at least six years.