Jersey has published the Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-, which was adopted by the States Assembly on 5 October 2021 and is currently pending sanctioning and registration by the Royal Court. Some of the main amendments introduced by the law include the following: New provisions are added to clarify that an offence is committed if a person fails, without reasonable excuse, to deliver tax returns, and/or to provide information and documentation in support of a return, and that a person who commits such an offence is liable to a fine; New...