Laila Arstall > Carey Olsen (Guernsey) LLP > St Peter Port, Guernsey > Lawyer Profile

Carey Olsen (Guernsey) LLP
Laila Arstall photo

Work Department

Trusts and Private Wealth; Taxation and Economic Substance


Laila has extensive experience in the formation and administration of trusts, companies and partnerships, and with dealing with issues of data protection and confidentiality. Since moving to Guernsey from Singapore, Laila has developed considerable experience in matters of taxation under Guernsey law and practice and has advised on tax issues relating to the structuring of offshore pension arrangements, employee incentive schemes, as well the use of structures for commercial purposes, including private equity and collective investment arrangements.

Laila’s experience includes providing advice in relation to the EU Savings Directive; dealing with requests for information pursuant to Tax Information Exchange Agreements; advising on CRS and FATCA classifications and compliance, reporting pursuant to the expanded regime for information on beneficial ownership and more recently on economic substance rules introduced in Guernsey with effect from 2019. Laila advised both private client and industry representative bodies on changes to Guernsey’s tax law and practice in 2012 in response to developments in the UK’s treatment of QROPs and played a lead role in drafting legislation in response to changes announced by the UK. Laila has contributed on matters of tax to a number of Working Parties established by industry to assist on consultation with the States of Guernsey on matters of taxation and tax compliance. Laila is also a member of the Statement of Practice Working Group, the FATCA Working Group, the CRS Expert Group and the DTA Working Group established by the States of Guernsey’s Income Tax Office to assist with the development of guidance on matters of tax and tax compliance and on economic substance.

Laila has written numerous commentaries and is a regular contributor of articles and chapters on Guernsey’s tax regime for a number of publications, including for Sweet & Maxwell’s European Cross- Border Estate Planning; Thomson Reuter’s The European Lawyer Reference Series – Private Client Tax, Bloomberg’s Global Tax Guide and the LexisNexis Guide to FATCA Compliance.


Laila is a Solicitor of the Supreme Court of England and Wales (currently non-practising) and an Advocate of the Royal Court of Guernsey. She was previously an associate in the Private Client Department of Allen & Overy in London where she specialised in international and UK estate and tax planning.

Laila is a Liveryman in the Worshipful Company of Tax Advisers and has been admitted to the Freedom of the City of London. She is a member of the Society of Trust and Estate Practitioners.


Society of Trust and Estate Practitioners
Liveryman in the Worshipful Company of Tax Advisers


Sutton High School GDST, King’s College, London University, Université De Caen Basse-Normandie


Gardening; Sewing

Lawyer Rankings

Guernsey > Private client, trusts and tax

(Next Generation Partners)

Laila ArstallCarey Olsen

Carey Olsen has a market-leading presence in the private trust and family office sectors, regularly handing multimillion and multibillion-dollar restructuring and establishment exercises for a lengthy client list of high-net-worth individuals and their advisers, as well as receiving referrals from leading London law firms. The team which includes practice head Russell ClarkKonrad Friedlaender and Natasha Kapp, is also well-equipped to handle trust company M&A, as well as semi-contentious trust rectification mandates and trust litigation. Counsel Patricia Montgomery often advises fiduciaries on regulatory obligations, estate administration and inheritance laws, while Laila Arstall is recommended for her knowledge of tax issues relating to the structuring of offshore pension arrangements.