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ARTICLE · 22 JUNE 2020

A Guide To Jersey Property Unit Trusts (JPUTs)

Carey Olsen
Carey Olsen
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Carey Olsen

Carey Olsen

With a heritage that dates back to 1898, Carey Olsen is one of the most established and...

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This brief guide has been prepared by the real estate finance team at Carey Olsen for the purpose of giving clients and professional intermediaries a general overview of Jersey property unit trusts, now commonly referred to as "JPUTs".

JerseyFinance and Banking
Kate Andrews
Kate Andrews
Peter German
Peter German
Robert Milner
Robert Milner
James Mulholland
James Mulholland
Daniel O'Connor
Daniel O'Connor
Alex Ohlsson
Alex Ohlsson
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Robin Smith
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Fiona Dalton
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This brief guide has been prepared by the real estate finance team at Carey Olsen for the purpose of giving clients and professional intermediaries a general overview of Jersey property unit trusts, now commonly referred to as "JPUTs".

This guide provides an overview of the following:

  • What is a JPUT?
  • Why use a JPUT?
  • JPUT trustee(s)
  • Regulation of JPUTs in Jersey
  • Recent UK CGT Changes

Jersey property unit trusts (or "JPUTs") have been for some time and continue to be a popular choice of vehicle for investment and fund structures that hold UK real estate. As the largest law firm in Jersey with the busiest funds practice, Carey Olsen continues to receive instructions to establish new JPUTs especially due to the recent changes to the UK capital gains and corporation tax regime. 

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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