Russia’s ‘deoffshorisation’ law offers opportunities to Channel Islands

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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 […]

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Non-dom changes were withdrawn from the Finance Bill at the last minute earlier this year and are now anticipated to be introduced in a second Finance Bill after the summer Parliament break,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 […]

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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 […]

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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 […]

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By Emma Davies The Supreme Court’s recent decision in Rock Advertising Ltd v MWB Business Exchange Centres Ltd [2018] UKSC 24 upheld the validity of a clause that limited the parties’ freedom to vary their contract orally. In reversing the Court of Appeal’s decision to find the ‘no oral variation’ or ‘no oral modification (NOM)’ clause binding, […]

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Robertas Degesys

Degesys, Robertas

Degesys’ practice areas are mergers and acquisitions, banking and finance, tax investigation and litigation and corporate law. Publications: Private Equity Funds in Lithuania: Legal and Tax Aspects. 2014 IBFD. Originally published in 54 Eur. Taxn. 7, pp. 331-334, Journals IBFD. European Taxation Corporate Acquisitions and Mergers (Lithuanian chapter). 2006 – 2014. Published by Kluwer Law […]

Taylor Wessing opts for all-equity partnership in the UK following restructuring review

Taylor Wessing has opted for an all-equity partnership in the UK following a review of its merit-based equity structure, while maintaining a two-tier system outside of the country. The firm had been considering an all-equity partnership since last year (14 February 2014), a concept only partly linked to changes in the so-called ‘disguised salary’ of […]

Energy

Energy is a strategic sector for the Baltic countries, which historically have been energy dependent on their Eastern neighbours. The Baltic States are all looking for ways to integrate their energy networks with the European networks, to create alternative energy supplies and to increase focus on renewables. We are proud to be a part of […]

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The Heron, W2

I had tried, half-heartedly to get in once before, but the combination of a massive queue and a painful karaoke screeching from the wall-mounted televisions was enough to see me off. It was Biker Barry who got me here in the end. I owed him for cat-sitting favours. Choose anywhere, I say. The Heron, he […]

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