Judgment day for pupils' pay

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Latest Briefings

Jersey: The Trusts Law 2018 – An insight

By Siobhan Riley, Andreas Kistler The Trusts (Amendment No. 7) (Jersey) Law 2018 (the Amendment Law), which came into force on 8 June 2018, reÊnes and further enhances Jersey’s trusts legislation, the Trusts (Jersey) Law 1984 (the Law). Since its introduction in 1984, the Law has been amended and updated periodically, the last changes having been made […]

Trust legislation in Guernsey

By Russell Clark Much of Guernsey’s economic success over the past 50 years or so has been largely due to its adaptability and flexibility to react to changing market situations and conditions. This adaptability is no better illustrated than by the island’s willingness to amend and review legislation to ensure that it retains its position within […]

Jersey lodges the draft Taxation Law 201

Jersey has lodged the draft Taxation (Companies – Economic Substance) (Jersey) Law 201- (the “Law”). The Law, once adopted, is intended to meet the commitment made by Jersey to address certain concerns raised by the EU Code of Conduct Group on Business Taxation (the “Code Group”) in relation to the need for relevant businesses to […]

Bulgaria: Companies required to register their beneficial owners by February 2019

By Gergana Roussinova Companies have until 1 February 2019 to register their beneficial owners in the Bulgarian Commercial Register and Register for Non-profit Legal Persons (the “Commercial Register“). This obligation comes as a result of the adoption of a new Law on the measures against money laundering in March this year (the “AML Law“). Who is obligated under […]

Importance of prohibition on the collateral use of disclosed documents

By Sonia Tolaney, Sandy Phipps CPR 31.22 provides that disclosed documents may be used only for the purpose of the proceedings in which they were disclosed without the consent of the disclosing party or the Court’s permission. It is well established that this rule, known as the collateral use prohibition, applies both to the disclosed documents themselves […]

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The Firm

Minutes from The Firm’s annual September Partners Strategy Meeting Pratchard: I love it when we all go away for the weekend together. I have happy memories of the partners holed up in the picturesque 18th-century Cuthbertson Hall country retreat, debating strategy before getting arseholed and cruising for chicks. When Mrs Pratchard’s away, this cat likes […]

Jessica Ross on the obligations of transferring employers.

Jessica Ross is a partner at Veitch Penny. The 1981 Tupe Regulations provide continuity of service for employees. Under Regulation 5, the transferee of a business inherits the rights and obligations of the previous employer. The regulations are designed to protect employees’ rights, but little thought appears to have been given to the effect of […]

Fee incomes and profits slowdown sends warning signal to law firms

Despite firms recording bumper fee incomes, a report reveals worrying trends. Ryan Dunleavy reports. Ineffectual managment and clients demanding lower fees and better service are beginning to affect law firm profitability, according to a survey published by The Lawyer and PricewaterhouseCoopers. The underlying trend for law firms’ profits and fee income shows that increases have […]

Safe havens or all at sea?

What does the future hold for Jersey, Guernsey and the Isle of Man, amid international pressure for greater disclosure, ever-tighter financial regulations and potentially threatening tax demands? On the islands themselves, life is looking good. Their economies are buoyant, business continues to flow in, local expertise is growing and there is an air of confidence […]

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