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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.
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.
Crociani is a significant ruling with far-reaching effects for contentious and non-contentious trust lawyers all over the world.
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.
The Royal Court of Jersey has concluded that it has power under its inherent jurisdiction to sanction a compromised settlement of litigation reached by the plaintiff on behalf of a minor.
A private trust company is a privately owned corporate trustee whose sole purpose is to act as trustee to a trust or group of ‘connected’ trusts.
The Jersey minister for social security has approved an increase to the maximum week’s pay for statutory redundancy payments.
The Discrimination (Jersey) Law 2013 has come into force. It has been the subject of much speculation as to its likely impact on the workplace and outside.