Two law firms, Walkers, and Mourant, have published brief summaries of the most recent proposals for changes to the accounting requirements for Guernsey partnerships.
'Guernsey Update: New Plans for Bringing Partnerships in Scope of Economic Substance Rules' is available at: https://s3.amazonaws.com/documents.lexology.com/422afc2b-9038-4993-8755-7000eea27842.pdf?AWSAccessKeyId=AKIAVYILUYJ754JTDY6T&Expires=1621253128&Signature=DOHUu7FtlFROe7dMs6VesmqrxpQ%3D
'Partnerships to be brought within scope of Guernsey's economic substance requirements' is available at: https://www.mourant.com/file-library/media---2021/partnerships-to-be-brought-within-scope-of-guernsey-s-economic-substance-requirements.pdf