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Guernsey has long been a reputable jurisdiction for wealth management, and in recent years, its offering has expanded beyond trusts to include Foundations.

Guernsey is a leading financial services centre. With its excellent reputation and local legal and accounting resources, it has increasingly become a popular jurisdiction in which to incorporate a company.

Trusts are intended to endure, often across generations. However, circumstances change: family dynamics evolve, assets are sold, restructured or decrease in value, beneficiary needs shift, tax regimes change.

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.

Fiona Le Poidevin, Chief Executive of Guernsey Finance – the promotional agency for the Island’s finance industry, explains why Guernsey remains an attractive fund domicile amidst the introduction of AIFMD.

Guernsey, along with Jersey and the Isle of Man, is currently under pressure from the European Union to change what certain member states consider to be an unacceptable corporate tax regime.

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

The Guernsey company is still an extremely useful tax planning tool and in the first of a series of four articles about the Guernsey company, Mik Underdown of the Blenheim Fiduciary Group, outlines the key components that give the Guernsey company its flexibility.

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November the States of Guernsey Income Tax ("ITO") published bulletin 2014/1 to update the most recent iteration of the draft Guidance Notes issued jointly by the Crown Dependencies on 28 July 2014 regarding the implementation under domestic law of FATCA-based reporting.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 has published regulations to implement and enable the administration and enforcement of the intergovernmental agreements entered into with the UK and the U.S.

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.

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...

Further to the previous article regarding the basics of Guernsey Trust Structuring we look to explore the practical uses of Trusts and detail case studies where Trusts are used as an effective tool for Estate and Succession Planning, and Asset Protection.

It is nearly a year since tax authorities around the world sent their first sets of Foreign Account Tax Compliance Act (FATCA) reports to the US Internal Revenue Service.

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