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Registered collective investment schemes may be offered direct to the public in Guernsey for the first time.
A recent decision of the UK Upper Tribunal (Lands Chamber) could influence Jersey’s Royal Court in interpreting the ‘reasonableness’ of service charge items.
The High Court of England and Wales may refuse to exercise its discretion to wind up companies incorporated abroad where there would be little likelihood of the petitioners deriving benefit from the winding-up.
The US Foreign Account Tax Compliance Act (FATCA) Regulations came into effect on 1 July 2014.
This judgment considered whether an accountant was under a duty to advise its client about possible tax-saving schemes or of the need to take specialist tax advice.
The US Foreign Account Tax Compliance Act (FATCA) creates a new tax information reporting and withholding regime for payments made to certain Foreign Financial Institutions (FFIs) and other ‘foreign’ persons.
DPAs may be relevant to any Jersey company that is liable to prosecution under the UK’s Bribery Act 2010.
This guide highlights the variety of share plans in the market and illustrates the way in which these can be tailored to meet specific requirements as needed.
The UK government has announced an amnesty for UK taxpayers, giving them an opportunity to check that their affairs are up to date and make a disclosure of any potential unpaid tax liabilities.
The Court of Appeal considered the way in which the matrimonial property regime in Russia would be recognised in respect of English property held in a Cayman law trust.
This case is a useful refresher on the topic of provision of information by a trustee to a beneficiary.
With effect from 30 September 2013, the Takeover Code will widen the categories of companies it regulates partially removing the residency test for some companies.
The Supreme Court has decided that contractual liabilities of a corporation cannot be attributed to its controller by means of ‘piercing the corporate veil’.
More clarity but no more finality on ‘piercing the corporate veil’ — Prest v Petrodel Corp  UKSC 34.
Court confirms there is a principle of English law that enables a court in very limited circumstances to pierce the corporate veil
The English Supreme Court has confirmed that there is a principle of English law that enables a court in very limited circumstances to pierce the corporate veil.