Cayman funds update, Q3: blockchain offerings; Ocean Rig; and more

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Reform of civil forfeiture orders in Jersey

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A recent decision of the Cayman Islands Grand Court in Y v R (9 January 2018) has confirmed the applicable principles concerning the appointment of receivers to aid enforcement of a Cayman Islands’ judgment. Equitable execution is a means of enforcing judgment debts where other methods of enforcement are not possible or have not been […]

Changes to the taxation of UK real estate held by non-residents

In November 2017, the UK Government’s Autumn Budget announced significant proposals relating to the taxation of gains made by non­-UK residents on disposals of UK property. Amongst other provisions, it was proposed that, for the first time, capital gains tax (CGT) would be applied to non­residents’ gains in respect of UK commercial property. CGT would […]

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The Dutch government has published a draft legislative proposal for consultation that introduces a minimum price for CO2. The minimum price is introduced by way of a tax levied on electricity producers. The tax is levied per ton of CO2 emission. In the proposal, the tax rate per ton CO2 is calculated each year as […]

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