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Guernsey, located in the English Channel, is one of the world's largest offshore finance centres, with a thriving funds industry. The value of funds under management and administration in Guernsey is US$532bn.

On 29 July 2016, the States of Guernsey Income Tax published their latest bulletin on guidance in relation to the implementation of the Common Reporting Standard in Guernsey.

Guernsey remains a popular jurisdiction for offshore investment in UK real estate...

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

On 21 August 2015, the Billet d'État XVI 2015 (the "Billet") published the much-awaited proposals to amend Guernsey pensions legislation in reaction to the new "flexibilities" introduced in April 2015 to the UK pensions regime.

The trust was governed by the law of England and Wales, but administered in Guernsey by Guernsey trustees and therefore subject to the jurisdiction of the Royal Court.

The OECD website lists 518 Tax Information Exchange Agreements (TIEAs) entered into between 2000 and 2012.

When setting up a Guernsey fund, there are certain practical matters to bear in mind to ensure that the establishment and operation proceed smoothly.

On 14 September 2021 the Revenue Service published Bulletin 2021/5 which covers enhanced compliance strategies introduced by a new law that came into force in July earlier this year.

The Companies (Guernsey) Law, 2008 (as amended) (the "Law") permits a Guernsey Company to acquire its own shares. Listed companies may use this mechanism to return surplus cash to shareholders...

On 21 November the States of Guernsey Income Tax ("ITO") published bulletin 2014/1 to update the most recent iteration of the draft Guidance Notes issued jointly by the Crown Dependencies on 28 July 2014 regarding the implementation under domestic law of FATCA-based reporting.

Guernsey Property Unit Trusts (GPUTS) are a frequently used vehicle for holding UK real estate.

This briefing note provides an overview of some of the commercial reasons for and the technical legal requirements of a company wishing to acquire its own shares...

It is reputed that the first captive insurance company was established in Guernsey in 1922. Since that humble beginning, Guernsey has established itself as the leading European captive domicile.

Guernsey companies are governed by the Companies (Guernsey) Law, 2008. The Guernsey Financial Services Commission (GFSC) is the regulatory body for the finance industry in Guernsey...