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Major developments in Guernsey include the introduction of the Common Reporting Standard (CRS), which took effect in December 2015. It requires that Guernsey financial institutions apply certain due diligence procedures to accounts they maintain and transmit relevant information to Guernsey’s income tax office (ITO), which will in turn transmit that information to the tax offices of relevant jurisdictions. While there was some concern that this development would spark a mass migration of cash towards jurisdictions with lower levels of transparency, this does not seem to have happened. Lawyers have, however, been kept busy by the need to advise clients on their new responsibilities.

The consolidation of Guernsey’s fiduciary market continued in 2015, and there were a number of significant acquisitions in the sector. Bridgepoint’s primary management buyout of Appleby Fiduciary Business, for instance, was the talk of the Crown Dependencies. Trust lawyers also found that they were spending increasing amounts of time liaising with their colleagues in litigation departments. The growing maturity of the Guernsey fiduciary market meant that contentious issues have become more common.

While many firms reported a decline in the number of Russian clients instructing them, this was made up for by a reported increase in work from the Middle East, East Asia and, in some cases, Latin America.

Guernsey’s government has provisionally approved legislation to allow business aircraft operators and commercial airlines to operate Guernsey-registered aircraft. Banking lawyers anticipate a rise in aircraft financing transactions as a result.

The commercial and banking ranking has been replaced by two tables: banking and finance and commercial and M&A. This reflects a trend of increased specialisation among the island’s legal practitioners.

The legal market in Guernsey remains small and relatively stable. There are a number of large international firms with offices across several offshore jurisdictions, as well as a handful of single office firms that nonetheless act for clients from across the world. Perhaps the most significant development was the migration of Martyn Baudains’ commercial property department from Babbé LLP to Ogier. Other key lateral hires included Caroline Chan’s move to Mourant Ozannes after leaving Ogier, and former Appleby litigator Jeremy Le Tissier’s move to Ashton Barnes Tee. In another key development, AO HALL merged with Walkers in June 2016

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Legal Developments in Guernsey

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  • In re B; B v T (Court of Appeal, 11 July 2012)

    A trustee's duty of confidentiality has recently been discussed and to some extent clarified in the recent Guernsey Court of Appeal decision of In re B; B v T (Court of Appeal, 11 July 2012). This summary has been prepared to provide you with a summary of the case as well as the general issues raised, but is not intended to cover all matters or to provide commentary.   This summary does not constitute legal advice.
  • The Company Administration Regime in Guernsey

  • Guernsey Image Rights Legislation

    The Image Rights (Bailiwick of Guernsey) Ordinance 2012 (the Ordinance) and The Image Rights (Bailiwick of Guernsey) Regulations, 2012
  • Guernsey Foundations

    The Foundations (Guernsey) Law, 2012 (Law) is awaiting Royal assent, expected to be given by the end of the year or early next year. Whilst Guernsey is not the first jurisdiction to provide for foundations, the Law does provide a number of unique options for individuals wishing to take advantage of the benefits provided by foundations. The purpose of this note is to provide both a general summary of the features of a Guernsey foundation, as well as a summary of these unique options that will be available under the Law.
  • Competitive Guernsey

    Guernsey has been considering the introduction of local competition law since at least 2005 and by bringing into effect The Competition (Guernsey) Ordinance, 2012 on 1 August 2012, has introduced an effective Competition Law regime, to regulate the same 3 core areas recognized in most competition regimes, namely the abuse of a dominant position, anti-competitive arrangements, and mergers and acquisitions.
  • Foundations in Guernsey

    On 25 July 2012 the States of Deliberation, Guernsey’s parliament, approved the project de loi The Foundations (Guernsey) Law, 2012 (the “Law”). Subject to Privy Council approval, the Law is expected to come into force in late 2012 or early 2013. This note is a brief summary of certain features of the new Law.
  • Friendly Rivalry? The Competition Laws of the Channel Islands

    • New Competition Law for Guernsey in force on 1 August 2012 • Jersey and Guernsey now both regulate the abuse of a dominant position, anti-competitive arrangements, and mergers and acquisitions • Key differences between the islands' competition laws • Overall, a pan-Channel Island approach to regulation
  • Making a will in Guernsey May 2012

    On 2 April 2012 The Inheritance (Guernsey) law 2011 came into force which has replaced Guernsey’s forced heirship regime with a system of full testamentary freedom (accompanied by family and dependent provisions).
  • Listing Specialist Securities on the Channel Islands Stock Exchange

    The Channel Islands Stock Exchange LBG ("CISX") began its operations in October 1998. It is based in St Peter Port, Guernsey and provides a listing facility and bespoke trading platform.
  • Image rights laws to be introduced in Guernsey

    “Image is everything” - Andre Agassi once famously declared in an advert for camera brand, Canon.

Press Releases in Guernsey

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to