The Guernsey Revenue Service has issued guidance on additional questions regarding economic substance that must be answered as part of the company tax return for accounting periods commencing on or after 1 January 2019. --- Information which will be requested in relation to economic substance on the Guernsey Company Tax return This guidance sets out the additional questions that will be asked on the company tax return in relation to economic substance for companies with accounting periods that commence on or after 1 January 2019. There will also be "free text" boxes where additional information can be entered if required....