The Administration of Estates within the Bailiwick of Guernsey

The Bailiwick of Guernsey consists of the Islands of Guernsey, Alderney and Sark, and some smaller islands. Guernsey occupies an unusual constitutional position as it is not under the rule of the United Kingdom nor is it a sovereign state or colony. Guernsey’s independence is such that it has its own parliament known as the “States of Deliberation” and the Island has sole responsibility for its own finances and taxation. The freedom of Guernsey from taxation and fiscal control by what is now the United Kingdom is well established. A series of royal charters (most importantly that of Queen Elizabeth I) effectively exempted citizens of Guernsey from United Kingdom taxes, and local goods and services are exempt from United Kingdom customs duties and VAT.

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