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Related briefings

Guernsey’s new ILS hybrid – getting even closer to the risk

Carey Olsen partner Christopher Anderson recently introduced the concept of a hybrid vehicle for use in the insurance-linked securities (ILS) industry. Here, he explains how and why he came up with the idea of the world’s first ILS hybrid. As is often said, the best ideas are always the simplest. That is reassuringly accurate for […]

Jersey – a natural home for family offices

Jersey has made no secret of the fact that it strives to be a leading jurisdiction for private wealth management and that it is open for family office business. Determining the number of family offices currently in Jersey is not a straightforward task as there is no universally accepted definition, and no publicly accessible register. […]

Bermuda Court exercises inherent jurisdiction to appoint protectors

In the Matter of the H Trust [2019] SC (Bda) 27 Com (30 April 2019), the Supreme Court of Bermuda delivered an important judgment in which it exercised its inherent supervisory powers over trusts to appoint protectors. In its decision, the Court also reaffirmed the wide breadth of the Court’s jurisdiction under Section 47 of […]

Guernsey funds: practical matters to bear in mind

When setting up a Guernsey fund, there are certain practical matters to bear in mind to ensure that the establishment and operation proceed smoothly. Composition and conduct The Protection of Investors (Bailiwick of Guernsey) Law, 1987, as amended (the “POI Law”). Where the entity is a POI Licensee, the POI Law requires each director, controller, […]

Taxation of Guernsey Funds

Taxation in Guernsey is the responsibility of the Director of the Revenue Service in Guernsey and the principal legislation is contained in the Income Tax (Guernsey) Law, 1975 as extensively amended since 1975. Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or […]

Latest Briefings

Fracking, protestors and injunctions against ‘persons unknown’: Court of Appeal offers guidance amid controversial context

By David Manda, Ruth Ormrod In the recent case of Boyd v Ineos Upstream, a hotly anticipated appeal involving fracking protestors, the Court of Appeal has provided guidance on the highly topical subject of bringing injunctions against ‘persons unknown’.  Walker Morris’ specialist Real Estate Litigators David Manda and Ruth Ormrod explain and offer some practical advice.

Employment legislation update – May 2019

By David Smedley, Andrew Rayment, Shakeel Dad The last few months have seen many announcements in relation to changes expected in the employment law arena. With new information being received almost weekly, our legislation update sets out the changes in chronological order and highlights the headline points together with the proposed or confirmed implementation dates.

Case Law Update – May 2019

Nosworthy v Instinctif Partners Ltd UKEAT/0100/18 – ‘Bad leaver’ provision requiring forfeiture of shares and loan notes was not unlawful In this case, the Employment Appeal Tribunal (EAT) held that a bad leaver provision forcing an employee to give up her shareholding if she resigned was not an ‘unconscionable bargain’. Nor was it void as […]

Leading businesses sign up for ethnicity pay gap reporting pledge

By David Smedley, Andrew Rayment, Shakeel Dad In October 2018, the Government launched a consultation into whether mandatory ethnicity pay gap reporting should be introduced along the same lines as gender pay gap reporting and with the same, 250-employee, threshold. As we await the Government’s response to that consultation, 15 prominent UK businesses have signed […]

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