Mortgage Interest allowance cap has dropped from £25k to £15k (£30k per couple)
First £50 bank interest is now exempt (£100 per couple)
The married persons allowance is now only available if both spouses are resident in Guernsey.
Clarification on Compensatory awards made by Employment & Discrimination Tribunal for unfair dismissal confirms that they fall within the definition of 'emoluments' and are taxable (subject to the £30k exemption for termination payments)
Income from Guernsey land and property is to be excluded from the tax cap.