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The US Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act on 18 March 2010.
This briefing provides a summary of the key requirements for the admission of equity securities of a trading company to a listing on the CISX.
VISTA has achieved significant traction in succession planning for family businesses and individuals from a civil law background.
The CISX commenced operations on 27 October 1998 with the intention of providing recognised facilities for the listing and trading of a broad range of debt securities.
Principles applicable to legal costs incurred in trust-related proceedings in Jersey by trustees, other fiduciaries and beneficiaries
The Jersey Court of Appeal has provided a clear view of the principles that apply to costs awards in trust proceedings for parties acting in a fiduciary capacity.
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 note gives a very broad overview of some of the matters that Asian-based managers should be aware of when structuring the boards of their offshore fund entities.
The Royal Court has considered whether the Banking Business (Jersey) Law 1991 extends to the transfer of regulated investment business.
This case is a useful refresher on the topic of provision of information by a trustee to a beneficiary.
The world of executive remuneration and the combination of cash and share-based incentives is ever under the spotlight.
Traditionally, a valid trust requires at least one beneficiary capable of benefiting. The reason for this restriction lies in the enforceability of the trust.
In July 2013, Luxembourg legislation came into force specifically tailored to the needs of private-equity/real-estate investment managers.
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.
Joinder of trustees and treatment of trust assets in English matrimonial proceedings: DR v GR and others
The judgment of Mostyn J concerned divorce proceedings in the Family Division of the English High Court and an application for the variation of a settlement under s24(1)(c) of the Matrimonial Causes Act 1973.
Ogier has published a list of continuing obligations faced by private and professional investment funds in the British Virgin Islands.
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.
Buying an apartment by ‘share transfer’ is very different to a freehold purchase and involves buying a block of shares in a company.
Jersey’s system of freehold conveyancing has its origins in the Public Registry established by Sir Walter Raleigh in 1602.
The ‘Loi (1991) sur la copropriété des immeubles bâtis’ was enacted to enable units within buildings to be sold on a freehold basis instead of by share transfer.