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This briefing sets out some of the key advantages to using a Guernsey foundation for charitable purposes, and some of the unique aspects of Guernsey law.
According to the ruling in Kearns v Glencore UK Ltd, the ‘last-straw doctrine’ is equally applicable to employers.
Mourant Ozannes has advised Pershing Square Holdings Ltd on all Guernsey-related aspects of its conversion from an open-ended to a closed-ended registered fund.
The law will, once in force, be a quantum leap forward in the development and clarification of many aspects of the law relating to charities and their regulation in Jersey.
This briefing provides a concise outline of the regulation of investment funds in Guernsey and an overview of the structures available and their tax treatment.
Mourant Ozannes has advised Investec Asset Management Guernsey on the migration and re-domiciliation from Ireland to Guernsey of Investec International Funds.
This quarter has been quieter than we might otherwise have anticipated, but there have been some important developments for the regulation of financial services in Jersey.
Considerable pressure has been applied to offshore jurisdictions by onshore governments to be more transparent about any relevant assets that may be held by onshore residents in offshore jurisdictions.
In various courts, convicted criminals may face the possibility of a confiscation order being made against them so as to prevent them from benefitting from their crimes.
Remuneration of voluntary liquidators where the company subsequently goes into insolvent liquidation
The BVI court has considered the approach to be adopted in fixing the remuneration of voluntary liquidators where the company subsequently enters insolvent liquidation.
The Royal Court of Jersey has on four occasions clarified the extent and effect of its powers, both new and existing, in relation to mistaken dispositions of property to a trust.
The Royal Court has declined to strike out proceedings brought by the successor trustee and manager of three unit trusts against the former trustee and manager of those unit trusts.
The Supreme Court and the Court of Appeal in England have recently considered the remedy of marshalling.
The enforceability of employee post-termination restrictive covenants has long been a contentious issue.
The Guernsey Court of Appeal has recently confirmed that the court has the power to require beneficiaries to provide information to trustees.
Those administering offshore structures are increasingly exposed to the consequences of moves to increase the level of cross-border tax assistance.
The judgment handed down in the matter of the seven Mitco Retail companies on 14 July 2014 provided an insight as to how administration applications are treated in the Guernsey court.
In this briefing, Mourant Ozannes provides a comparison of the applicable limitation/prescription periods in the BVI, the Cayman Islands, Guernsey and Jersey.
In a small island, in the absence of robust restrictive covenants in the employment contract, the risk of an employee moving and working for a competitor is high.
MOrsel: in business, it’s not what you know, it’s who you know — Nautech Services Ltd v CSS Ltd and Ors
The Royal Court in Jersey has held that a business’s client contact information, stored on a database, is protected by laws of confidentiality and copyright.