Jersey: another step towards speedy recovery of costs

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CRS: first reporting over, so what happens next

The effective extension of the deadline to 31 July 2017 by the Guernsey tax authorities (which have vowed not to impose any penalties if CRS reporting and due diligence requirements are complied with on or before this second date) has given trustees additional time to complete their due diligence procedures, pull together the information to […]

What return of non-dom changes to Finance Bill means for trustees

Non-dom changes were withdrawn from the Finance Bill at the last minute earlier this year and are now anticipated to be introduced in a second Finance Bill after the summer Parliament break, with effect from 6 April 2017. The recent announcement impacts trustee clients and the families they look after, so it is important to […]

4AMLD – Who needs to report and what needs reporting?

On 26 June 2017, as part of the UK’s implementation of the 4 Anti-Money Laundering Directive (4AMLD), the Beneficial Ownership Register for trusts went live. Although our trustee clients agree with the rationale for the register (i.e. combatting money laundering and terrorist financing), as with CRS reporting obligations there are some grey areas in respect […]

Guernsey’s new regulations for pension and gratuity schemes

Following a short but comprehensive consultation with industry, the Guernsey Financial Services Commission (GFSC) has issued The Pension Licensees (Conduct of Business) & Domestic and International Pension Scheme and Gratuity Scheme Rules 2017, which came into operation on 30 June 2017. Key changes to the draft rules The GFSC took on board a number of […]

Guernsey document duty – update

As stated in a previous article, the States of Guernsey had prepared a policy letter and draft legislation to impose, amongst other things, duty on transfers of shares in companies holding Guernsey real property. On 17 May those proposals were approved…

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Union of European practitioners in intellectual property

The contribution of the prestigious European Intellectual Property Organization (UNION), which integrates some of the leading European experts in this field, was published on the 3d December for the discussion of a patent law issue submitted to the European Boards of Appeal of Patents.

Lisbon Annual Report: Riding the wave

For VdA’s executive group partner, “law firms are under pressure to provide a top quality service, more efficiently”. The article analyses the portuguese market on business advocacy, after consulting some lawyers of the best portuguese law firms. The biggest law firm in Portugal are experiencing substantial growth, but managing partners are well aware that a downturn in […]

Portugal: Patent litigation law review

By António Andrade, Marta Alves Vieira The Portuguese patent litigation system has some particularities that make it a rather unique system. In Portugal, patent litigation generally takes place before the Intellectual Property Court (the Court). This specialised state court, with jurisdiction at a national level, has been operating in Portugal since 30 March 2012 and is […]

Can commonhold be reinvigorated?

By Michael Callaghan and Melissa Barker The Law Commission has issued a substantial consultation seeking to improve the manner in which the commonhold system operates and to persuade existing leaseholders to move to a commonhold structure. Background Commonhold is an alternative to long leasehold ownership of property. Instead of a landlord and a number of tenants, […]

In what circumstances can additional administrators be appointed?

By Simon Clark, Gawain Moore According to a recent case, Zinc Hotels (Investment) Limited and others v Beveridge and others [2018] EWHC 1936 (Ch), the court does not have power to appoint additional administrators except within the constraints of paragraph 103 of Schedule B1 to the Insolvency Act 1986. Where administrators are appointed out of court by the […]

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Ogier has been ranked in the top 10 London legal advisers to 2014 European IPOs, new research shows; the only offshore firm listed in the deal table compiled by analysts Experian. In research released by Experian on IPO (Initial Public Offerings) transactions in 2014, Ogier features in the top ten by value (£1,236m) alongside magic […]

IP and e-business

Intellectual property (IP) often represents ‘hidden’ value in a business. Our experience in IP law and management enables us to assist businesses to unlock, protect and enhance the hidden value of IP. Guernsey, in particular, has developed a word-class set of legislation that is ideally suited to the management of IP offshore. Collas Crill are […]

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