Guernsey Publishes Revised Guidance on Tax Rate for Investment Management Services

Guernsey has published a revised statement of practice C57 - Investment Management Services.  The statement of practice, first published in December 2017, concerns the extension of the intermediate income tax rate (10%) to income from the activity of investment management services provided to individual clients, including natural persons, partnerships, trustees, or companies. Further to the information below, the statement of practice also includes several examples.

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