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Luxembourg is one of the leading domiciles worldwide for international investment vehicles.
The Exempted Limited Partnership Law 2014 includes significant changes to the Cayman Islands’ statutory framework.
This briefing has been prepared for the assistance of investment managers primarily considering carrying on investment management from Guernsey.
Should a trustee appeal a decision of the Royal Court in administrative proceedings? In the matter of the R and RA Trusts
The Court of Appeal in Guernsey has handed down an important judgment in non-contentious trust proceedings commenced by way of application made by the trustees.
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 Limited Liability Partnerships (Guernsey) Law 2013 is now in force.
Privy Council hands down judgment in claim against redeemed investors by liquidators of Fairfield Sentry
The Privy Council has handed down judgment in the claim brought by the liquidators of Fairfield Sentry against a number of redeemed investors.
In this case there had been a succession of fundamental errors in the administration of two Jersey trusts, both given the same name and having the same terms and beneficiaries.
First Mistake Case Post Trust Law Amendment No: 6 — In the matter of Strathmullan Trust  JRC 056
This decision is the most recent Jersey decision to consider setting aside a trust on the ground of mistake.
Can a Royal Court blessing be given to a momentous decision by directors of an underlying company to a trust?
It is helpful for trustees to know that where they provide directors to a company underlying a trust, they can still get the protection of the court where a momentous decision is to be made.
This briefing is intended to provide a summary of the proposed amendments to the Companies (Guernsey) Law 2008.
The investment funds industry in Guernsey has achieved significant growth in recent years.
The appointment of a Financial Services Ombudsman in Jersey came a step closer on 1 April 2014 when the States of Jersey approved the Financial Services Ombudsman (Jersey) Law 201.
The AIFMD and the relevant Jersey-implementing legislation have been in force for more than six months.
In Global Tradewaves Ltd, liquidators appointed by the BVI court to GTL obtained leave to examine a former director of GTL in relation to the company’s affairs.
The bailiff was recently asked to consider an application from Mrs Le Cras for a ruling from the court as to the interpretation of her late father’s two wills.
We have seen an increasing number of cases where a client holds and wishes to sell or transfer shares in a Cayman Islands company that is in liquidation.
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.
RMR provides detailed information on the restrictions applicable where an OFI markets or sells a range of financial products and services on a cross-border basis.
This note summarises the attractions of the Cayman Islands for prime brokers wishing to establish a prime brokerage business outside their home jurisdictions.