Introduction

This special issue of The Tax Journal about Jersey provides us with an excellent opportunity to inform you of the most recent legislative and regulatory changes and also highlights the growing attraction of overseas company residence.

A wide range of articles is included in this special addition the first of which puts Jersey and its Financial Services Industry into context and provides an overview of the Island. The articles as would be expected in a tax journal also include tax technical summaries covering issues of 0/10 & GST personal taxation and corporate residence edited by Deloitte PricewaterhouseCoopers and...