There has been significant media coverage regarding the Inland Revenue’s seemingly continual attack on EBTs in recent months. Following the outcome of the Dextra/Caudwell case in July 2002 (in which the Revenue lost on all 4 counts), new legislation effecting the tax treatment of contributions to an EBT was introduced in the Pre-Budget Statement (November 2002)

Offshore law firm Carey Olsen has advised specialist financial services private equity fund AnaCap Financial Partners on the close of its third Guernsey flagship fund, AnaCap Financial Partners III, LP.

Guernsey continues its focus on green finance and sustainable initiatives by considering a green investment discount for life insurer capital requirements.

We recently acted for respondents in a pivotal case before the Guernsey Court of Appeal.

Lawyers from Carey Olsen's property team have advised the owners of St. Julian's Properties Limited on the sale of St Julian's Court in Guernsey for £13.785 million to an investor group led

Guernsey needs a wide debate about the merits and risks of equity release mortgage schemes that allow older people to release some or all of the values of their properties to enjoy in their later years.

Senior associate Stephen Ozanne looks at 'Machine Learning' and gives three reasons as to why machine learning is going to radically change the financial services industry.

Investment funds are an established but continuously growing industry in Guernsey because of the attractiveness of the territory as an offshore jurisdiction and its tax regime.

Funds figures that show the net value of funds under management and administration in Guernsey has reached nearly a quarter of a trillion pounds have been welcomed by Ogier investment funds specialist Bryon Rees.

Ian Kirk, partner and head of Collas Crill’s Commercial Department, chaired the panel discussion of the first Guernsey Financial Services Commission-led Internal Capital Adequacy Assessment Process workshop for Non-Executive Directors earlier this year.