Strong demand for special purpose acquisition companies continues

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Economic substance laws: The private wealth context

By James Campbell, Marcus Leese, Richard Laignel, Katie Baxter As part of on-going international initiatives, a large number of international finance centres (including Jersey, Guernsey, BVI and Cayman) have passed laws requiring companies which are tax resident in such centres and also conducting certain types of activities to demonstrate that they have an adequate level […]

Guernsey economic substance rules – The group company perspective

By Tim Clipstone The Income Tax (Substance Requirements) (Implementation) Regulations, 2018 (the Regulations) came into force on 1 January 2019, requiring all Guernsey tax-resident companies to confirm, for tax periods commencing on 1 January 2019 or later, whether they are in scope of the Regulations and, if so, how they meet the substance requirements set […]

Equity release could help Guernsey’s older generation says Ogier property specialist

By Martyn Baudains With a large number of asset-rich, cash-poor people in Guernsey’s older generation, Ogier property partner Martyn Baudains believes the time is right to debate an equity release scheme for borrowers in the Island. Equity release could be an alternative to downsizing, where associated costs eat into the cash released, he says, adding […]

Slowly getting to grips with unjust enrichment and Jersey’s legal hot potatoes (CMC v Forster)

By Nic Journeaux Private Client analysis: This long-running fraud case illustrates the difficult task that the Channel Island courts sometimes have in comparing and distinguishing between developed principles of English law and foundational elements of the customary law of the islands which borrow from French and other civilian law jurisdictions. It tackles two ‘hot potatoes’ […]

Latest Briefings

Adjudication matters – December 2019

By Stephen Radcliffe, Carly Thorpe, William Kay The blurred line between jurisdictional and substantive issues In LJH Paving Ltd v Meeres Civil Engineering Ltd [2019] EWHC 2601 (TCC) the defendant sought to resist enforcement of an adjudicator’s decision on the basis that (1) the final account dispute referred to adjudication had not crystallised because (on […]

Residential eviction webinar Q&A

By David Asker Does providing tenants with the how to rent booklet only apply to tenancies which commenced on or after 1st October 2015? The legislation suggests this, but it’s not entirely clear. However, all of the guidance suggests it is best practise to provide a how to rent booklet before you serve a section […]

Preventing squatters over Christmas

By David Asker One issue that is common for empty commercial buildings over the Christmas period is squatters. Every January we see an increase in landlords of commercial premises instructing us to evict squatters, or as we more commonly label them ‘persons unknown’. This is because squatters see empty commercial property as fair game if […]

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