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This briefing summarises some of the areas frequently encountered in relation to equity structuring choices.
This briefing summarises some key characteristics of such structures.
This briefing discusses some of the issues to be considered by trustees of Guernsey trusts and their advisers when foreign couples connected with the trust divorce.
The US Foreign Account Tax Compliance Act (FATCA) Regulations came into effect on 1 July 2014.
A company registered in a foreign jurisdiction can migrate from its home jurisdiction to Jersey provided the laws of the foreign jurisdiction allow it to do so.
This judgment in the Court of Appeal considered an appeal on one part of the judgment of Lieutenant Bailiff Chadwick (the Judge) of December 2013.
The states approved the proposed Employment (Amendment No 8) (Jersey) Law 201- on 18 July 2014.
Formal, court-driven restructuring proceedings are available into Luxembourg law, but for practical reasons, these are rarely used in practice.
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.