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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.
In Guernsey, proceedings to enforce a general bond, judgment debt or other security registered against a property are known as ‘saisie proceedings’.
Getting it right: how to make a successful application for the appointment of provisional liquidators
The main job of a judge is to determine and uphold rights of property ownership, so applications to appoint provisional liquidators tend to go against the judicial grain.
The States of Jersey have passed an amendment to the Employment (Jersey) Law 2003, incorporating a number of ‘family-friendly’ rights into the legislation.
A long-anticipated overhaul of the Cayman Islands Exempted Limited Partnership Law was enacted on 2 July 2014. This article summarises the key changes.
Private equity funds are set to benefit from updates to the Cayman Islands exempted limited partnership law.
The Contracts (Rights of Third Parties) Law 2014 is now in force.
Tantular v AG: Royal Court in Jersey provides clarification as to the impact of saisies judiciaires on discretionary trusts
A saisie judiciaire may not be granted over the assets of a discretionary trust merely on the grounds that the offender (or suspected offender) is a beneficiary.
This briefing focuses on the case of Taylor Fladgate & Yeatman Ltd v Comptroller of Taxes.
The dispute has given rise to a number of decisions touching on recognition and assistance to foreign insolvency practitioners, receivers and government agencies.
The Exempted Limited Partnership Law 2014 was enacted on 2 July 2014. The changes in the new law are designed to confer greater contractual flexibility upon partners.