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
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Hotel Apartments |
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Apartment 'Le Lorier' is on the first floor, Apartment 'La Hougette' is on the ground
floor, |
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.
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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 |
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For our tariff please click here
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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