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  • Article

    New Act Targets Facilitation Of Tax Evasion

    On 27 April 2017, the Criminal Finances Act 2017 received Royal Assent. It is expected to come into effect in September 2017, and will introduce the new corporate criminal offence of failing to prevent the facilitation of tax evasion.
    GuernseyWealth Management
    Appleby
    Appleby
  • Article

    Public Interest Considerations In COMESA Merger Control

    On 13 January 2026, the COMESA Competition and Consumer Commission (CCCC) issued Practice Note Number 1 of 2026 (Practice Note), providing guidance on the operation of the new regime.
    GuernseyAntitrust/Competition Law
    BREMER LF WLL
    BREMER LF WLL
Article

Trustees, ESG And Investments – Key Considerations

As global attention sharpens on climate change and social justice issues, sustainability and responsible governance are increasingly becoming higher priorities for 'Millennial' and 'Gen Z' Beneficiaries.
GuernseyCorporate/Commercial Law
Walkers
Walkers
  • Article

    New Chairmen At Three Local Institutions

    GuernseyEnvironment
    Bachmann Trust Company Ltd.
    Bachmann Trust Company Ltd.
  • Article

    A Guide To The International Company - An Introduction To The Income Tax (Intern

    GuernseyWealth Management
    Bachmann Trust Company Ltd.
    Bachmann Trust Company Ltd.
  • Article

    COVID-19 Wrongful trading In Guernsey

    The UK Government has announced new insolvency measures, intended to temporarily suspend wrongful trading provisions, in order to protect companies from being put into an insolvency process...
    GuernseyCoronavirus (COVID-19)
    Collas Crill
    Collas Crill
  • Article

    Advantages Of Jersey And Guernsey Companies As UK Qualified Asset Holding Companies (QAHCs)

    A "qualifying asset holding company" has a wide-range of tax benefits. A Jersey or Guernsey company must be UK tax resident to be eligible to be a "qualifying asset holding company"...
    GuernseyCorporate/Commercial Law
    Walkers
    Walkers
  • Article

    Guernsey As A Jurisdiction For Special Purpose Acquisition Companies (SPACs)

    There have been a plethora of recent articles in the legal and mainstream press on the potential increased use of special purpose acquisition companies (SPACs) as a means of gaining access
    GuernseyCorporate/Commercial Law
    Carey Olsen
    Carey Olsen
  • Article

    Helping Guernsey Holding Companies Navigate HM Land Registry

    If you're selling UK property owned by a Guernsey company, HM Land Registry will likely require a legal opinion, commonly known as a TR1 legal opinion, from Guernsey lawyers before registering the conveyance.
    GuernseyCorporate/Commercial Law
    Walkers
    Walkers
  • Article

    Substantial Changes In The Channel Islands

    The Channel Islands have recently introduced new Economic substance laws that meet requirements set out by the EU's Code of Conduct Group (Business Taxation) (COCG).
    GuernseyCorporate/Commercial Law
    Intertrust
    Intertrust
  • Article

    At A Glance Guide To Guernsey's Funds Regime

    Guernsey is a leading specialist centre in the servicing of alternative assets including private equity, infrastructure and alternative debt. For nearly 50 years, Guernsey has provided an...
    GuernseyFinance and Banking
    Ogier
    Ogier
  • Article

    Family Loan Structure Analysis

    "LCF Law" means The Lending, Credit and Finance (Bailiwick of Guernsey) Law, 2022.
    GuernseyFinance and Banking
    Carey Olsen
    Carey Olsen
  • Article

    Fund Structuring: Shariah Compliant Funds In Guernsey

    Guernsey has traditionally been a favoured domicile for Shariah compliant structures. In an article for IFC Review, Carey Olsen Counsel Andrew Tually and IQ-EQ Chief Commercial Office...
    GuernseyFinance and Banking
    Guernsey Finance
    Guernsey Finance
  • Article

    New Updates To The Private Investment Funds (PIF) Regime In Guernsey

    In this article, David Crosland and Andrew Tually reflect on the recent updates to the Private Investment Fund regime, Economic Substance requirements and the emergence of innovative funds and structures driving growth in Guernsey.
    GuernseyFinance and Banking
    Carey Olsen
    Carey Olsen
  • Article

    Private Equity Has Prospects For Longer-Term Sustainable Investing, Says Guy Hands

    One of the leading figures in private equity in Europe has proposed that a move away from the standard 10-year lifespan of a private equity fund could be a boost for sustainable finance.
    GuernseyFinance and Banking
    Guernsey Finance
    Guernsey Finance
  • Article

    Updated Economic Substance Requirements For Guernsey Fund Managers

    The Income Tax (Substance Requirements) (Implementation) Regulations, 2018 came into force on 1 January 2019.
    GuernseyFinance and Banking
    Ogier
    Ogier
  • Article

    Compulsory Liquidation And Creditor Costs: When Will Non-applicant Creditors Recover Their Legal Costs As An Expense Of The Liquidation?

    In a recent judgment on costs, the Royal Court of Guernsey (the Court) has provided helpful clarification on the circumstances in which a creditor...
    GuernseyInsolvency/Bankruptcy/Re-Structuring
    Collas Crill
    Collas Crill
  • Article

    Changes To Guernsey's Corporate Insolvency Law And The Winding Up Of Foreign Companies

    January 2020 saw the States of Guernsey pass the Companies Law, 2008 Ordinance, 2020, an important legislative development to supplement Guernsey's corporate insolvency regime.
    GuernseyCorporate/Commercial Law
    Guernsey Finance
    Guernsey Finance
  • Article

    Dispute Judgements Mean That Guernsey's Trust Sector Is A Winner

    In the Guernsey Press' Q2 2018 Business Review, Advocate Mathew Newman, Head of Ogier's Guernsey Dispute Resolution team, looks at various dispute judgments in Guernsey to demonstrate why the island is credible and developed trusts jurisdiction.
    GuernseyCorporate/Commercial Law
    Guernsey Finance
    Guernsey Finance
  • Article

    Statistical Analysis

    GuernseyEnvironment
    Bachmann Trust Company Ltd.
    Bachmann Trust Company Ltd.
  • Showing 261–280 of 648 results

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