1961 February 4, “The Jersey Loophole”, in The Economist, volume CXCVIII, number 6128, London, page 449, column 3:
Tax avoidance by United Kingdom residents has been a familiar story in the Channel Islands since the end of the 1914-18 war, although it has been kept under control by the observance of a gentlemen’s agreement between the Channel Island authorities and the Treasury. Lately, however, a discrepancy between United Kingdom and Channel Island law on the definition of immovable property has led to a new dodge which is causing increasing concern to the authorities in Jersey.
1999, John Alder, Constitutional and Administrative Law (Macmillan Law Masters), 3rd edition, Basingstoke, Hants.: Macmillan Press Ltd, →ISBN, page 127:
The Channel Islands are not members of the European Union but there are special treaty arrangements. Channel Island citizens are British citizens (British Nationality 1981ss. 1, 11, 50(1)).
2008, Glynis Cooper, Foul Deeds and Suspicious Deaths in Jersey, Barnsley, South Yorkshire: Wharncliffe Books, Pen and Sword Books Ltd, →ISBN, page 12:
There is a general cut-off date for crime stories of around 1910 so as not to offend ‘living memory’ or the sensibilities of those involved with the victims and perpetrators of more recent crimes. The sole exception to this rule is the Occupation (1940–1945) which is such an important and unusual part of Channel Island history that it cannot be ignored.
