What is the purpose of the Guidance Notes

Le Lorier
&
La Houguette
Hotel Apartments

Executive Accommodation

La Pointe Farm, Rue du Lorier, St Pierre du Bois, Guernsey. GY7 9JU
Tel 07781 434752   Fax 01481 268217    Email res@lelorier.com

The one and only establishment in Guernsey offering nightly terms on five star accommodation
Why settle for a hotel room when you can have a whole suite for your stay in Guernsey

 

Hotel Apartments 
'Le Lorier' & 'La Hougette' 
have been awarded the coveted
 'five star' grade which is a guarantee
 of 1st class accommodation, and
 we are the only establishment in Guernsey that will offer five star accommodation on a nightly basis

 

Apartment 'Le Lorier' is on the first floor,
please click here for a full description

Apartment 'La Hougette' is on the ground floor,
please click here for a full description

The hotel apartments are situated in the countryside parish of St Pierre du Bois, offering pleasant walks through country lanes that surround us, yet within five minutes drive you will find restaurants, bars, cinema etc. etc. And only twenty minutes drive to St Peter Port, the islands main town and financial district.

 

 

Our aim is to offer the visiting business executive an alternative to the normal hotel room/suite, more a home from home, with all the facilities one would be used too - Guernsey Hotels

 
   
   
   

For our tariff please click here

Guernsey Hotels

 

 

 

 

 

 

 

 

 

 

Contents Paragraphs

Background 1-6

What is the purpose of the Guidance Notes? 7-10

General Guidance 11-13

What have the Crown Dependencies agreed to do? 14

How are the Agreements to be brought into effect? 15-16

What will happen if there is evidence that the playing field is not level after the Agreements come into effect? 17-19

What will happen at the end of the transitional period referred to in Article 14 of the Agreements? 20-22

What will be the rate of retention tax applied? 23

Who will benefit from the proceeds of the retention tax? 24

How will the requirements be enforced? 25

Who is to be liable to the retention tax? 26-36

Will there be any exceptions to the application of the retention tax? 37-40

What information will the Paying Agent disclose to the Administrator of Income Tax? 41-44

When will the payment of retention tax be due? 45-47

Who will be required to collect the tax?

(incorporating the position with regard to Trusts at 50-52) 48-56

How is the identity and residence of the beneficial owner to be established? 57-66

What savings income is not covered by the requirements? 67-72

"Grand-fathered bonds" 73-76

What savings income is covered by the requirements? 77

What amount of savings income is subject to retention tax? 78-82

Avoidance of double taxation 83

The position of collective investment undertakings 84-100

Conclusion 101-102

Items 1-10 , 11-20 , 21-30 , 31-40 , 41-50 , 51-60 , 61-70 , 71-80 , 81-90 , 91-102

 

 

 

 

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Guernsey Hotels