Guernsey: The importance of trustee minutes

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Time to seek advice over substance

With effect from 1 January 2019 and, in order to address the concerns of the EU Code of Conduct Group, new legislation requiring certain entities to demonstrate economic substance in the jurisdictions in which they are tax resident has come into force in the BVI, Cayman Islands, Guernsey and Jersey. Detailed guidance notes in each […]

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By Laura Malpass In response to the requirements of the EU Code of Conduct Group, the British Virgin Islands has enacted new legislation setting out an economic substance test for tax-resident entities. The Economic Substance (Companies and Limited Partnerships) Act, 2018 (the Act) came into force on 1 January 2019 and applies to all companies […]

Time for Islanders to use new law to record wishes about assets and care

By Simon Lofthouse January is the traditional time of year for writing or updating your will, but Islanders should also consider a Lasting Power of Attorney (LPA) to record their wishes about their assets and personal care should they lose mental capacity. That’s the view of lawyer Simon Lofthouse from Ogier’s Jersey Private Client & Trusts […]

New EU securitisation framework applicable from 1 January 2019

By Laurent Thailly, Fiona Schneider The long-awaited Securitisation Regulation (EU) No 2017/2402 of the European Parliament and of the Council of 12 December 2017 (the Securitisation Regulation) entered into force on 17 January 2018 and will apply directly in all Member States from 1 January 2019. The Securitisation Regulation marks a significant step towards the implementation of the European […]

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