Private client



Addleshaws parts ways with Scottish private client practice after team defection

Over a year into its Scottish merger, Addleshaw Goddard has lost a ten-strong private client team to independent firm Morton Fraser. The head of Addleshaw’s private client team in Edinburgh, Gregor Mitchell, will move across to Morton Fraser, alongside legal director Euan Fleming and a team of eight consultants, solicitors, paralegals and executive assistants. The defection comes […]


Ex-Schillings trio join forces for new reputation boutique

One of Schillings’ most senior privacy partners has left the firm to launch a new boutique offering with his former colleague. Chris Scott will form the new venture Himsworth Scott with a former senior associate of Schillings Matt Himsworth, who left the firm in 2012. The pair will be joined by a third lawyer at […]

Debra Powell QC and James Berry represent core participant in Child Sexual Abuse inquiry

Debra Powell QC and James Berry represented the National Police Chiefs’ Council at the first hearings in the Internet and Child Sexual Abuse strand of the Independent Inquiry into Child Sexual Abuse. The Inquiry, chaired by Professor Alexis Jay, is comprised of thirteen investigative strands. The Internet and Child Sexual Abuse strand is inquiring into institutional responses to […]


billable hours

The speed read: what you need to know about the market this week

When Wayne Rooney landed at Manchester United in 2004, the story went that it wasn’t because Sir Alex Ferguson needed another striker, but because Newcastle had put in a bid for the young Evertonian and he couldn’t countenance seeing such an exciting talent anywhere else. That brings us to this week’s news that former SFO […]

Featured briefings

Executors may not realise they have an income tax liability

By Dominic Cole The Telegraph reports this morning that many executors are not aware that they are liable to pay taxes on income produced by estate assets during the administration period. Executors are personally liable to pay the tax and therefore, if they distribute the whole estate thinking there is nothing else to pay, they may […]

Wide range of tax reforms

By Dominic Cole Vince Cable has suggested the creation of a ‘citizen fund’ to help the wider population benefit from investment returns. Of particular interest is the suggestion to abolish inheritance tax and instead tax gifts during people’s lifetimes. Lifetime giving can still be a very efficient form of estate planning in the right circumstances but […]

The QOCS regime and ‘mixed’ police claims

By Anthony Searle The High Court has held in Commissioner of Police of the Metropolis v Brown [2018] EWHC 2046 (Admin) that qualified one-way costs shifting (‘QOCS’) protection does not apply automatically in proceedings where a claimant is advancing both a claim for damages for personal injury and a claim other than a claim for damages […]

Trusts (Amendment No 7) (Jersey) Law 2018

The Trusts (Amendment No 7) (Jersey) Law 2018, which contains a number of amendments to the Trusts (Jersey) Law 1984 (the Trusts Law), came into force on 8 June. Key provisions of Amendment No.7 include: Clarifying amendments to Article 9A of the Trusts Law (reservation or grant of powers by a settlor) A re-write of […]

ILS Funds in Guernsey

Guernsey has a thriving insurance linked securities (ILS) sector and is home to an abundance of ILS structures, including: hundreds of special purpose insurers (SPIs) writing billions of dollars of life and general risks for ILS funds and investors  ILS funds, both private (often for a single, sophisticated investor) and blind pool managing billions of […]

GDPR: three months, three case studies

By Magnus Boyd It is just over three months since the General Data Protection Regulation (GDPR) came into force. In that time there has been a substantial rise in the notification of breaches to the Information Commissioner’s Office as well as reporting to individuals whose data was lost or affected by the breach. The increased […]

Global M&A activity – A Boom for Guernsey

By Marcus Leese A variety of factors is fuelling a sustained boom in merger and acquisition (M&A) activity around the world. Figures quoted by respected researchers Mergermarket say that the second quarter of 2018 saw global M&A values reach their highest point since the 2008 financial crisis with more than a trillion US dollars spent – […]

BVI probate rules- An insight

By Marcus Leese, Wisdom Hon Shares in a British Virgin islands (BVI) company, held personally or via a nominee arrangement, will be effectively frozen on the passing away of the individual shareholders. A BVI grant is required to transfer the deceased shareholder’s shares. The BVI has entirely revoked its old probate rules, which had been used […]

Supreme Court of Bermuda confirms confidentiality orders for private trust proceedings

By Cheri Minors, Keith Robinson The Supreme Court of Bermuda has confirmed once again its willingness to order Confidentiality Orders in cases that involve the administration of private trusts. In the 2018 case of In the Matter of the E Trust (the “E Trust”) Acting Justice, Shade Subair Williams (subsequently appointed as a Puisne Judge) reaffirmed previous rulings that private trust proceedings […]

A guide for buying first property with partner in Jersey

By Laura Shirreffs An unmarried couple, both with housing qualifications, can buy property in joint names and have the security of jointly owning their home. For unmarried couples, where only one has housing qualifications, the position is more difficult. For freehold property, only the qualified partner can own, with the unqualified partner not having the comfort […]

Cayman Islands Wills – with shareholdings in Cayman Companies

By Anthony Partridge, Fraser Allister This briefing note provides an overview of the process and legal considerations for a person who is not domiciled in the Cayman Islands to write a will dealing with his or her shareholding in a Cayman Islands company. It is not legal advice and it should not be relied upon as such. […]

Limited partnerships in Jersey- An insight

By Emily Haithwaite, Niamh Lalor, Tara Kapur Limited partnerships in Jersey are governed by the Limited Partnerships (Jersey) Law 1994, as amended (the Law). The main feature of limited partnerships, as the name suggests, is the limited liability afforded to the limited partners. In addition, the Law is very flexible, such that the partners in a Jersey limited […]

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