As part of the 2019 Budget, several tax changes have been introduced in Guernsey for 2019 as approved through different amending ordinances in November and December 2018. Changes include:
- An extension of the 10% company intermediate income tax rate to:
- Income from the regulated activity of operating an investment exchange; and
- Income from compliance and other related activities provided to regulated financial services businesses (such as advising on corporate governance, risk management and …