Private Equity Liquidity Structuring: Jersey Solutions (Video)

The UK Supreme Court's decision in Saxon Woods v Costa establishes that directors cannot justify covert, disloyal conduct by claiming they sincerely believed they were acting in the company's best interests. This analysis examines how the ruling clarifies section 172 of the Companies Act 2006 and explores its implications for directors of Jersey companies, where article 74(1)(a) of the Companies (Jersey) Law 1991 takes a different structural approach to the same fundamental duty.

In a market shaped by higher financing costs and evolving capital partnerships, real estate sponsors are increasingly focused on structuring flexibility throughout the investment lifecycle. Against this backdrop, Jersey remains a well-established platform for international real estate investment. Its corporate and regulatory framework, including the Companies (Jersey) Law 1991 and the Jersey Private Fund (JPF) regime, combines regulatory credibility with practical structuring flexibility.

Jersey is a popular place to establish companies because the Companies (Jersey) Law 1991 (the Law) is modern, flexible and modelled on English companies legislation. This guide looks at the key things you need to know about the payment of distributions by a Jersey company (a company that is not an open ended investment company).

The Companies (Jersey) Law 1991 has undergone significant amendments to strengthen Jersey's position as a leading international financial centre. These changes introduce enhanced flexibility in share capital management, streamlined corporate governance procedures, and modernised insolvency frameworks, all designed to provide greater clarity and efficiency for companies, investors and advisers operating in this jurisdiction.

Jersey is a popular place to establish an companies because the Companies (Jersey) Law 1991 (the Law) is modern, flexible and modelled on English companies legislation.

For trustees and their advisers, geopolitical risk is no longer an abstract backdrop, it is an active force shaping client behaviour, structuring decisions, and long-term wealth strategies.

Jersey’s company law framework is now even more compelling to international markets, thanks to a number of updates.

This comprehensive guide outlines the statutory and customary law obligations that directors of Jersey companies must fulfill, including duties to act in good faith, exercise due care, and disclose conflicts of interest.

The requirements regarding how the decisions relating to a Jersey company are documented is dictated by a combination of the Companies (Jersey) Law 1991, as amended, (the "Law") and the memorandum and articles...

Jersey law enables the creation of protected cell companies (PCCs) and incorporated cell companies (ICCs), which allow for the segregation of assets and liabilities within separate cells. While PCC cells share a single legal identity with the parent company, each ICC cell operates as an independent legal entity, offering distinct advantages for structuring complex financial arrangements.

The Central Bank of Ireland (the “Central Bank”) has published a thematic assessment report (the “Report”) following a review of the implementation of key aspects of the Fitness and Probity regime (the “F&P Regime”) in the MiFID investment firm sector.

A key operational change to CRS is the new requirement for a Cayman Islands Financial Institution (each an “FI”) to appoint a Principal Point of Contact (“PPoC”) that is resident in the Cayman Islands. Where the PPoC of an FI is not currently resident in the Cayman Islands, the FI is required to appoint a Cayman Islands-based PPoC and notify the Department for International Tax Cooperation (“DITC”) by 31 January 2027.

The Cayman Islands has updated its Common Reporting Standard (“CRS”) framework, and most new requirements came into effect from 1 January 2026. This client update provides an overview of the changes and how the Maples Group can assist.

The Cayman Islands and the British Virgin Islands (“BVI”) occupy a leading position in the global investment funds landscape.

Effective as of 1 January 2026, an update to the Common Reporting Standard, or CRS, requires that financial institutions based in the Cayman Islands have a Principal Point of Contact, or “PPOC”, that has a physical presence within the jurisdiction.

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

The legislative framework governing agency workers in Ireland, the Protection of Employees (Temporary Agency Work) Act 2012 (the “2012 Act”) has been in place for almost 15 years but continues to be an area that generates questions...

The Cayman Islands Government has announced 1 the Cayman Islands has submitted an application to the US National Association of Insurance Commissioners (“NAIC”) for Qualified Jurisdiction Status (“QJS”).

The UK Consumer Composite Investments (“CCI”) regime introduces a new disclosure framework for investment products made available to UK retail investors.

CIMA’s new AML and sanctions Rules introduce enhanced compliance requirements for Cayman Islands regulated entities, including private funds and mutual funds. This guide summarises the key obligations, compliance considerations and action items for CIMA registered funds ahead of the 18 September 2026 implementation date.