The Carlton Football Club is proud to reveal its 2025 Indigenous guernsey, designed by Yorta Yorta siblings and founders of Bayadherra The Indigenous guernsey brings to life the story of connection to be worn by the AFL team during the Sir Doug Nicholls Rounds (10 and 11) the 2025 Indigenous guernsey will again be worn across all four of the Club’s football teams in its AFL The Carlton Football Club is proud to reveal its 2025 Indigenous guernsey designed by Yorta Yorta siblings and founders of Bayadherra The artwork pays homage to Luke and Siena’s Yorta Yorta ancestry weaving together cultural patterns and the Club’s connection to community Both Luke and Siena are participants in the Club’s Loorende-Gat Business and Entrepreneur Program which aims to develop skillsets and grow business networks to support First Nations people achieve their business aspirations “Our design reflects our family and identity our community and our connection to Country,” artists Luke and Siena said have the long neck turtle as our animal totem which inspired the shell design and is a symbol of strength and resilience which also depicts the shape of a football features three central journey lines which represent Carlton’s Indigenous players - past present and emerging - as well as Carlton's continuous cultural journey “The yarning circles and outward-flowing dots speak to the expanding impact and unity of Indigenous voices and figures at the Club and beyond.”   An important figure who inspired Luke and Siena’s design and has impacted the wider sporting community is their grandfather Glenn James OAM who is recognised as the first Aboriginal man to umpire Australian rules football in the VFL/AFL The imagery - taken by Indigenous photographer Jacinta Keefe - was shot on location at the Carlton Gardens by the Moreton Bay fig tree an area recognised as a significant gathering place for Aboriginal people Sir Doug Nicholls himself using this location as a gathering place “A big part of the artwork is togetherness and being unified symbolising Carlton’s Stronger Together ethos so it is very fitting to launch the guernsey at a very significant meeting spot for mob,” artists Luke and Siena said "We also have been connecting with the Club over the past year through their Loorende-gat Business and Entrepreneur Program so to now have had the amazing opportunity to design the artwork for the 2025 guernsey feels surreal.”   Carlton forward Jesse Motlop is proud to be able to wear the guernsey across Sir Doug Nicholls Round “I am excited to again wear a guernsey that tells a unique story about our Club Luke and Siena have done an incredible job with the design there are so many intricate details that represent different stories,”Motlop said “To run out in a guernsey that represents Indigenous people that come before us and paved the way whilst also celebrating those who may come after us “The two Sir Doug Nicholls Rounds are really powerful in encouraging us to take intentional time with each other and reflect on your own story and culture I really encourage our fans to take time to read the story behind the guernsey and share their stories with others.”    A full range of merchandise - including replica guernseys - is now available for purchase via The Carlton Shop in-store or online. The Carlton Reserves went down to a surging Coburg Lions outfit. Michael Voss reviews a disappointing day in Adelaide. Carlton has fallen to Adelaide by 60 points. Sam Walsh speaks on how his support for Liverpool is part of his release from life in the AFL. The Carlton Football Club is proud to reveal its 2025 Indigenous guernsey, designed by Yorta Yorta siblings and founders of Bayadherra, Luke and Siena Tieri. Hudson O'Keeffe had his most commanding performance of his VFL career to date in the Carlton Reserves' Round 6 clash with coburg, Watch the best of the Carlton Reserves in the VFL Round 6 clash with Coburg, AFL Senior Coach Michael Voss joined media following the Round 8 clash with Adelaide. See what Michael Voss had to say ahead of Carlton's Round 8 clash with Adelaide. Carlton Football Club acknowledges the Traditional Owners of the land on which IKON Park is located, the Wurundjeri people of the Kulin Nation. The Club also acknowledges and pays its respects to their Elders past and present and the Traditional Owners of the many lands on which we play our great game. How the 2024 election will impact your business Executive leadership hub - What’s important to the C-suite? The corporate income tax rate in Guernsey will remain at 0% (with 10% and 20% applying to certain activities). The 15% minimum effective tax rate applicable under the Pillar Two legislation will only apply to MNEs meeting the consolidated turnover threshold. Therefore, any entities in Guernsey that are part of an MNE but do not meet the threshold will not be impacted by the Pillar Two legislation.   As these rules come into force from January 1, 2025, it is important for larger structures -- especially if they report under the country-by-country reporting regime, which has a similar reporting threshold -- to analyze whether they are in scope, from which fiscal year the legislation would apply, and what the impact would be, both fiscal and administrative, for their local operations.   Groups or local entities that fall within the scope of the legislations should consider:  Key highlights of Guernsey’s Pillar Two regulation include:   Delivering tax services, insights and guidance on US tax policy, tax reform, legislation, registration and tax law. Sightline is a tax platform that makes the entire tax process more collaborative and insightful. Built by tax professionals for tax professionals. 2025 marks the beginning of a year for action on a significant “must-pass” tax bill. Policy on Demand is a news platform that provides in-depth insights and analysis on tax policy, legislative and regulatory developments that impact your... Global and US Tax Knowledge Management Leader, PwC US This website is using a security service to protect itself from online attacks. The action you just performed triggered the security solution. There are several actions that could trigger this block including submitting a certain word or phrase, a SQL command or malformed data. You can email the site owner to let them know you were blocked. Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page. Jersey's men thumped Guernsey 36-11 in front of a jubilant crowd of 3,700 at St Peter Jersey's women soared to victory over their Sarnian rivals with a comprehensive 30-13 win the Siam Cup is the second oldest rugby trophy in the world behind the Calcutta Cup home advantage has been made to count by both sides For the last four editions of the competition both men's and women's titles have been won by the hosting island Jersey also snatched a 38-26 over Guernsey in the Veterans' match earlier Want the inside track on the issues that will shape Guernsey's Election this June an ITV Channel podcast packed with expert guests local insight and analysis you can trust.. This website is using a security service to protect itself from online attacks The action you just performed triggered the security solution There are several actions that could trigger this block including submitting a certain word or phrase You can email the site owner to let them know you were blocked Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page identified as client of consultant who received ban and fine this year An uncle of the recently ousted Syrian dictator Bashar al-Assad used an adviser in Guernsey to secretly manage his wealth which included a vast European property empire worth hundreds of millions of euros that prosecutors claim was acquired with funds looted from the wartorn state Rifaat al-Assad, known as the “Butcher of Hama” for overseeing the violent suppression of a rebellion in the 1980s, has been accused of war crimes by Swiss prosecutors. In 2020, he was convicted by a French court of embezzling Syrian state funds and pouring the money into luxury properties with the French state seizing assets worth €90m In a joint investigation, the Guardian and the Bureau of Investigative Journalism have now identified him as a client of a Guernsey consultant who was fined by regulators earlier this year. Ginette Louise Blondel, 40, was banned from working as a director for nine years and fined £210,000 by the Guernsey Financial Services Commission in March Originally employed as a personal assistant for the son of her client Blondel went on to manage a complex trust structure on the family’s behalf according to a notice published by the regulator her personal bank account was used to distribute €1m to third parties on her client’s behalf The notice does not name Blondel’s employer and evidence gathered by international prosecutors indicate that Client 1 was Rifaat al-Assad A brother of Hafiz al-Assad, who seized power in Syria in a 1971 coup, Rifaat was the head of the Defence Brigades. His elite forces allegedly oversaw the massacre of an estimated 20,000 people in the town of Hama in 1982 The Assad regime collapsed this month as rebel groups rose up and seized control of the capital Assad family members have been granted asylum in Moscow meaning properties cannot be sold without permission from the authorities are among the gravest atrocities of our time,” said Philip Grant the executive director of Trial International which filed the criminal complaint against him in Switzerland which initiated the French criminal complaint against Rifaat called on European governments to repatriate money raised from asset seizures to vulnerable Syrians Swiss prosecutors began investigating Rifaat’s alleged role in the Hama case having been expelled from Syria in 1984 after staging a failed coup against his brother In exile he set up home in France while developing an €800m real estate portfolio with offices A 2019 judgment from one of the cases against him disclosed that more than 500 properties belonging to Rifaat were under asset freezes According to Spanish prosecutors, the properties were owned by companies whose directors included Rifaat’s frontpeople or numerous family members – he was reported to have had four wives and 16 children – but rarely by the man himself north London – the second largest private residence in the capital after Buckingham Palace Rifaat sold it for £32m to developers in 2007 after leaving it in disrepair Owned through a shell company in the British Virgin Islands it was frozen by British proceeds of crime prosecutors in 2017 It was sold for £4m in 2016 before prosecutors could impose an asset freeze A seven-storey mansion on Avenue Foch, which leads to the Arc de Triomphe in the most expensive arrondissement of Paris. Art and furnishings from the property were auctioned but the property itself remains frozen Thirty-two apartments in Paris’s Avenue du Président Kennedy which runs along the bank of the Seine next to the Eiffel Tower a €60m estate occupying almost a third of the entire Marbella resort town of Benahavís La Máquina’s footprint is so expansive that the Assads were reported to have considered transforming it into an enclave exclusively for wealthy Syrians Spanish prosecutors alleged that the source of the funds used to buy those properties was a combination of $200m stolen from the Syrian state and disguised as expenses Rifaat and his associates were accused of profiting from “huge illicit resources from multiple criminal activities: extortion claiming most of his fortune was given to him by the Saudi royal family Details in the notice of sanctions against Blondel He is described as being “an alleged war criminal and kleptocrat” who in June 2020 was “convicted of money laundering and aggravated tax fraud in a European court and sentenced to four years in prison” alongside other advisers and multiple banks in a Spanish indictment paper against Rifaat She was described as a representative for one of his family’s corporate vehicles The present status of the Spanish case is not clear and prosecutors did not respond to inquiries With a master’s in corporate governance and membership of the Chartered Governance Institute Blondel was an established figure in Guernsey’s offshore finance industry The island in the Channel draws in private wealth from around the world managing companies and trusts holding assets worth an estimated £300bn Blondel left her job at a trust management firm where Client 1’s business had dominated 99% of her time The client’s son employed her as a personal assistant she signed up as a consultant to advise on business and administration helping manage Client 1’s financial activities She worked for them for seven years until 2020 the client – Rifaat – was first investigated for money laundering in 2012 and Blondel knew this when she started working for him Assad family members including Rifaat Photograph: XThe regulator found she breached local laws by managing trusts when only regulated companies can carry out such work and failed to conduct formal money laundering risk assessments €1m of funds were transferred into her personal bank account after an attempt to set up a corporate structure fell through Blondel then used the funds to make more than 150 payments to third parties on her client’s behalf “The commission considers these payments led to a very real risk that Ms Blondel may have been used to launder the proceeds of crime a risk which Ms Blondel has consistently failed to recognise,” the regulator said Blondel did not respond to an invitation to comment the executive director of Spotlight on Corruption said prosecutions against advisers were essential to serve as a deterrent “If countries like the UK and its crown dependencies … are only prepared to use regulatory measures such as fines and disqualification they cannot hope to fully deter dirty money washing through their financial systems,” she said the Guernsey regulator does not bring criminal charges and Blondel appears to be facing no further sanctions Guernsey’s ability and willingness to combat money laundering will be the subject of an assessment by Moneyval A previous report in 2015 found the island’s number of prosecutions and convictions to be “disproportionately low” considering the size of its financial services sector A spokesperson for the states of Guernsey insisted the jurisdiction treated money laundering offences extremely seriously the Guernsey Financial Services Commission – the local regulator – took serious action against this individual handing down a very large fine and a ban from working in the industry,” the spokesperson said as people working in the law enforcement sector are well aware the evidential threshold for a criminal prosecution and the threshold for a regulator to take action are very different.” They continued: “As in all criminal matters for any successful prosecution an alleged offence must be proven to the high criminal standard A spokesperson for the Guernsey Financial Services Commission said: “The Guernsey Financial Services Commission takes tackling financial crime seriously.” On 26 November 2024, Guernsey enacted legislation to implement the OECD’s Pillar Two framework, namely, the Income Tax (Approved International Agreements) (Implementation) (OECD Pillar Two GloBE Model Rules) Regulations, 2024 (“the Pillar Two Regulations”) The new rules will apply for fiscal years beginning on or after 1 January 2025.  The existing 0/10 corporate income tax regime (including the tax rate of 20% applicable on certain profits) will not be impacted and will continue to run in parallel along with the Pillar Two Regulations; hence the standard tax rate under the existing corporate income tax regime will remain at 0% the Pillar Two Regulations will bring about additional tax payment and filing obligations only for Guernsey entities of in-scope multinational enterprise groups (“MNE Groups”) two types of taxes have been introduced in relation to Guernsey constituent entities domestic joint ventures and domestic joint venture subsidiaries of MNE Groups with consolidated global annual turnover in excess of €750million: 1.      Domestic Top-up Tax (“DTT”); and 2.      Multinational Top-up Tax (“MTT”) payable under the Income Inclusion Rule (“IIR”) of the Pillar Two GloBE Model Rules the DTT will apply to certain Guernsey companies and branches of in-scope MNE Groups on the profits generated in Guernsey whilst the MTT will apply to such in-scope MNE Group entities which are Ultimate Parent Entities and/or Intermediate Parent Entities based in Guernsey on their non-Guernsey profits; in both cases requiring such entities to pay an effective tax rate of 15% in Guernsey charged with reference to their GloBE Income We have detailed below some of the key features of the Pillar Two Regulations: Jersey and the Isle of Man have also enacted legislation implementing changes arising from the domestic introduction of the Pillar Two framework If your group is potentially impacted by the proposed regulations and you would like to learn more about how KPMG can help your organisation prepare for the implementation of the regulations please get in touch with your local KPMG contacts 1.      Assessing whether your group is in scope of the Pillar Two Regulations 2.      Detailed impact assessments to understand the impact of the Pillar Two Regulations on your group and the appropriate actions; and 3.      Ongoing compliance covering assistance with registration calculation of DTT and MTT liabilities and filing of notifications and returns to the Guernsey Revenue Service © 2025 KPMG in the Crown Dependencies is the business name of a group of Jersey and Isle of Man limited liability entities each of which are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited a private English company limited by guarantee For more detail about the structure of the KPMG global organisation please visit https://kpmg.com/governance. Ross Allen (left) scored the first goal at Victoria Park Guernsey FC drew 1-1 with Westfield in front of 2,207 fans in their first game at their new Victoria Park ground The Green Lions have left Footes Lane - their home since their formation - for the £10m facility that is the new home for Guernsey football Having seen Westfield's Manolis Gogonas go close early on Guernsey took the lead in first-half stoppage time Fittingly it was record goalscorer Ross Allen - the only survivor in the side from the team that played Guernsey FC's first-ever competitive match in 2011 - that opened the scoring He converted a penalty in first-half stoppage time for his 309th goal for the club in 350 games after Sam Murray had been fouled by Westfield goalkeeper Michel Verga Stadium director excited to show fans new complex Westfield thought they had a chance to equalise six minutes after restart when they were initially awarded a penalty but the decision was changed after the referee consulted with his assistant But 15 minutes later Westfield did level the scores when Gogonas blasted past Josh Addison Murray just missed getting on the end of a dangerous Charlton Gauvain ball with 11 minutes to go as neither side could find a winner The draw did not help Guernsey FC's relegation fight - they remain third-from-bottom of Isthmian League South Central They are seven points from safety with six games left to play as they aim to try and avoid a first relegation in the club's history "I'm obviously disappointed because we wanted to win there's no doubt about that," Guernsey manager Tony Vance told BBC Radio Guernsey "But it's also important not to lose particularly on an occasion like this amazing day "I'm really proud of the players We're a young team and to experience that is historical for them and it was a great day but I'm very proud of the players." Victoria Park replaces Footes Lane as Guernsey FC's home ground Vance was also impressed with the large crowd - their biggest of the season - who came to see their new home "It's a historic day and this is the first time Guernsey's had a home of football and you can imagine Murattis here here are going to be amazing," he said "Everyone can aspire to play at this level on this facility and I think the biggest thing for me is an additional 1,500 people saw what we have to deal "That's a team who are mid-table they're not in the mix and we've taken four points off them this season "But I think people can see that they're physical they manipulate the referees - you saw that with that ridiculous penalty that they tried to get and it's a really tough situation to be in and I thought the players stood up to it really well." The ground has a large electronic scoreboard There are stands behind the goals as well as alongside the pitch Victoria Park has 600 covered seats and is the first bespoke ground for Guernsey FC who shared Footes Lane with Guernsey Raiders rugby and athletics Victoria Park replaces Footes Lane as Guernsey FC's new home Trailblazer Zhao set to take snooker to 'another level' in China Alexander-Arnold leaves as modern Liverpool great - but fans will feel hurt Alpine poised to replace Doohan with Colapinto The final series of Man Like Mobeen has arrived John Simm stars in the provocative 90s drama Warm-hearted comedy with Ben Miller and Sally Phillips Follow two ambitious river restoration projects Who has made Troy's Premier League team of the week Zhao beats Williams in historic final - highlights VideoZhao beats Williams in historic final - highlights 'Scheffler and DeChambeau wins further raise US PGA excitement levels' Match-fixing scandal to Crucible champion - fall and rise of Zhao 'We need to take a look at ourselves' - Arsenal stalling at wrong time Palmer's brilliance could be key moment in Chelsea's Champions League quest Europa League 'papering over cracks' for Man Utd - Rooney VideoEuropa League 'papering over cracks' for Man Utd - Rooney Ask Me Anything the new BBC Sport service designed to serve you Bayern's 'James Bond' - how Kane clinched his first trophy Nine bolters with a shot of making the Lions squad How 'absolutely outstanding' Palmer 'destroyed' Liverpool VideoHow 'absolutely outstanding' Palmer 'destroyed' Liverpool Still number one & 'sparring' with Draper - return of Sinner Saints 'punch' favourites Leinster in game for the ages VideoVardy the best £1m ever spent - Shearer Poppy's tears Elton John & Happy Gilmore - McIlroy on Jimmy Fallon show Two opposing views on football's transgender ban Copyright © 2025 BBC. The BBC is not responsible for the content of external sites. Read about our approach to external linking. The writer and presenter finds the things she once wanted to escape from are now the island’s principal attractions I wish someone had told me at the time that growing up in Guernsey was extraordinary Not that I was receptive to that information – I was far too busy dreaming of what else the world could offer The excitement and glamour of the mainland was too gripping to let me take stock of the privilege of plodding towards adulthood on a tiny island I took for granted the freedom I had: the slow speed limit that almost guaranteed my safety; the low crime rate; the fact I was never more than 10 minutes away Guernsey was my playground and yet I spent most of my days staring at the horizon yearning for the energy of the big city I was raised by Londoners who moved to the island to set up shop in the 70s They were more than aware of the contrast to city living – yet I never knew any different vast sweeping beaches and “island hopping” on ferries was regular life of which the walls still hold many of my deepest secrets I was always more of a town girl than a beach girl spending most of my time pounding up and down the cobbled high street of the quaintly pretty St Peter Port that clung on to independent retailers and pushed crab sandwiches like America does fast food My home parish of St Martins was an idyllic setting for me to tear around on my bike which cows in the field were friendly and what time the tide was low so I could go winkle-picking in the rock pools I thought other kids were having real-life adventures on trains and high-speed motorways in huge high schools partying at all-night raves ‘There was a memory on every corner’: Dawn O’Porter on the beach Photograph: Dawn O’PorterWhen that scene did come to the island I’d shop for velvet hotpants and Buffalo Boots in the one trendy shop (it was called Clobberbox and it’s still there at 2 Market Hill and we’d drink cheap wine outside before waving our hands in the air as if we just didn’t care even my beloved Thursday nights at the small local theatre group could never quite scratch my itch when I imagined the mainland kids on bigger stages I quickly came to understand what I had left behind When I came back to visit there was a memory on every corner psyche myself up for the next batch of struggling that life in England seemed to go hand-in-hand with psyche myself up for the next batch of struggling that life in England seemed to go hand-in-hand withNow I return many times a year with my two boys and the things I wanted to escape from are the very reasons I go back The island has come to life for me again; I see the kids with their little nets trawling the fruits of a low tide then battling the tricky approach to Marble Bay to swim in the glistening blue sea the Mermaid Tavern that never fails you and the Herm Shop I strolled through the market and arcade and found a delightful new bookshop called Writer’s Block which supports the local writing community I recommend the scallop salad with a crisp pinot grigio or a decadent hot chocolate Even though real life has settled me elsewhere My latest novel is the third one I’ve set on the island Being able to relive those earlier years through the eyes of my characters Renée and Flo is cathartic and in many ways a relief Seeing the island through grownup eyes has made me fall in love with it all over again And I finally realise that makes me very lucky indeed For more information, go to visitguernsey.com. Honeybee by Dawn O’Porter is published by HarperCollins at £20 on 26 September. Order it for £18 from guardianbookshop.com This is the archive of The Observer up until 21/04/2025 The Observer is now owned and operated by Tortoise Media a business called Big Technologies became a public company with a valuation of £577 million hailed as “one of the largest IPOs of all time” for London’s junior Aim market