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The Royal Court has, for the first time, allowed an appeal against the issuing by the Comptroller of a notice to disclose documents under the TIEA regulations.
Note on the decision in Ben Nevis and Anor v Commissioners for HM Revenue & Customs — Court of Appeal
It is a well-established and almost universal principle that courts of one country will not enforce the revenue laws of another country.
The so-called ’rule in Hastings Bass’ has been considered in Jersey for the first time since the Supreme Court’s judgment in Pitt v Holt and Futter v Futter.
On 16 July 2013, the States of Jersey (the island’s parliament) passed an amendment to the Trusts (Jersey) Law 1984.
Limited liability partnerships in Jersey are a statutory form of vehicle, established under the Limited Liability Partnerships (Jersey) Law 1997, that have a number of special characteristics.
Cayman Islands, Guernsey and Jersey announce intention to enter into FATCA agreements with the US and UK
Cayman Islands, Guernsey and Jersey looks set to enter into US and UK FATCA agreements.