The growing buzz around cannabis investment… and the unintended consequences

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Reforms to Guernsey’s insolvency laws to be introduced

By David Jones With the States of Guernsey’s approval yesterday of the Companies (Guernsey) Law, 2008 (Insolvency) (Amendment) Ordinance, 2020 (the “Ordinance”), Guernsey took a step towards further enhancing its reputation as a robust jurisdiction for restructuring and insolvency. While the previous regime served its purpose, supported by Guernsey’s adaptable and practical judicial system, the […]

Guernsey’s economic substance requirements – Application to the funds industry

By Chris Hutley-Hurst Like other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019, to meet a commitment to address concerns raised by the EU Code of Conduct Group on Business Taxation that Guernsey’s corporate tax system could facilitate offshore structures aimed at attracting profits which do […]

Guernsey’s new economic substance requirements – Application to the insurance industry

By Christopher Anderson This briefing note focuses on the application of Guernsey’s economic substance requirements to the insurance industry, taking into account the latest developments in guidance and legislation, and covering: what is in scope; in-scope companies; CIGAs; outsourcing; adequate physical presence; written resolutions; compliance and monitoring; anti-avoidance; and practical steps towards compliance. BACKGROUND Like […]

Jersey’s private wealth relationship with the Middle East

By Sarah Farrow The relationship between Jersey and the Middle East is an important one. Jersey has been working closely with governments, businesses and high net worth families in the region for many years. The relationship began in earnest in the mid-twentieth century with the City of London as the catalyst. London has always been […]

Setting aside and rectifying mistakes in respect of trusts relating to tax

By Natasha Kapp, Nina Clift The Royal Court of Guernsey has recently handed down two judgments on setting aside and rectifying mistakes in respect of trusts relating to tax. These cases confirm the availability of these remedies under the Trusts (Guernsey) Law, 2007 and the applicable legal principles that will be applied. SETTING ASIDE TRANSFERS […]

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Guidance on the court’s approach to challenges to planning permissions for quarrying in green belt (Haden v Shropshire Council)

By Nina Pindham Planning analysis: In Haden v Shropshire Council, the High Court rejected a legal challenge to a local planning authority’s (LPA’s) decision to grant planning permission for development of a sand and gravel quarry in the green belt. Nina Pindham, a barrister at No5 Barristers’ Chambers and counsel for the defendant, considers the […]

Amendments to tax laws in the region

Tax laws in Serbia were amended at the end of 2019 and entered into force 2020, with the most significant change affecting the status of entrepreneurs. Significant amendments to tax laws were also made in North Macedonia and Slovenia. Bosnia and Herzegovina signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base […]

Law on strategic investments adopted in North Macedonia

The purpose of the recently adopted Law for Strategic Investments (“Law”) which is in line with the directives of the European Union, is to encourage, attract and create conditions for conducting strategic investments. This Law should encourage economic growth, employment and use of new technologies and innovations, increasing the competitive economic opportunities of North Macedonia, […]

Significant novelties and legal solutions of the new labor law in Montenegro

The new Labour Law of Montenegro (the “Law”) was published in the Official Gazette of Montenegro no. 74/2019 on December 30, 2019, and entered into force on January 7, 2020, whereas the Labor Law (“Official Gazette of Montenegro”, nos. 49/08, 59/11, 66/12, 31/2014 and 4/18) ceased to apply. Significant novelties prescribed by the new Law […]

New rules on issue of accompanying notes

By Assel Ilyassova New rules on issue and circulation of accompanying notes in respect of goods were published on 31 December 2019. These rules are effective from 1 January 2020 except for certain provisions which come into effect on 1 April 2020. The accompanying note is recognised as an obligatory document confirming dispatch of the […]

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As firms take a closer look at how they monitor behaviour, Linklaters is introducing a new policy to ensure staff and lawyers are kept in line at social events. The magic circle firm said it had recommended to partners, directors and business leaders that they designate a non-drinking role to a senior person to assist […]

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