AS AT December 2015 the Draft Guidance Notes have been revised in response to requests from interested parties for further clarification on certain matters.
Also, while Guernsey, the Isle of Man and Jersey have continued to work in concert, the Draft is now being issued on a jurisdiction specific basis.
It should be noted that the Guidance Notes are not a legal document and cannot cover every scenario. They also do not replace the need to take independent professional advice if you are at all unsure.
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