On 9 October 2018, the Jersey Government published the Draft Budget Statement 2019. The business and personal tax proposals of the Budget are summarized as follows: Business Tax Proposals New legislation introducing an economic substance test for companies in line with negotiations with the EU Code of Conduct Group; New regulations in respect of the taxation of new types of legal bodies, including in relation to the recently approved Limited Liability Company form, as well as possible legal body forms that may be introduced in the future; Extension of the current GST exemption for care in care homes to domiciliary...