Guernsey on Shareholders

A "qualifying asset holding company" has a wide-range of tax benefits. A Jersey or Guernsey company must be UK tax resident to be eligible to be a "qualifying asset holding company"...

This briefing note considers the legal requirements and the issues to be addressed when passing company resolutions, calling a general meeting and preparing a notice of general meeting...

It has been a long-established principle of UK tax law that a Guernsey company, as any other non-UK company, will be treated as being UK tax resident for a particular financial year if the "central management and control".