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Trustees in Guernsey are provided with a multitude of powers under the Trusts (Guernsey) Law, 2007 and such powers are often extended further by way of the trust deed.

There is no sell-out right in the 2008 Law for minority shareholders to be bought out.

This guide explains what Guernsey legal opinions are and how they provide assurance that a Guernsey party has the legal capacity to enter into a transaction and that the relevant documents are valid, properly executed, and enforceable.

Ever increasing life expectancy means increased longevity risk for pension schemes and their trustees. Historically, pension scheme trustees have had few options to address this risk which is now often the single biggest risk that trustees and the scheme sponsors face.

Since the new charities regime was introduced into Guernsey law in April 2022 we have helped a number of charities and non profit organisations (NPOs) understand the new landscape, update their constitutions and formally set up.

Guernsey was the first jurisdiction to implement the protected cell company ("PCC"), doing so over 25 years ago. The PCC was originally created for use in insurance structures, although today...

With self-isolation and social distancing now forming the rule rather than the recommendation, working from home has become the norm during these uncertain times.

Notaries in Guernsey provide a vital layer of legal assurance: verifying identity, authority, capacity, and the authenticity of documents to ensure their acceptance...

Who would have thought that living longer could have such a negative impact? Here's why. It all started 80 years ago, when those that had survived World War Two...

In a further amendment to the economic substance regulations, The Income Tax (Substance Requirements) (Implementation) Regulations...

With an environment that helps business to flourish and a lifestyle that helps you reconnect with the good things in life, Guernsey is the small I

More and more managers are looking to Guernsey as a result of global substance requirements introduced in 2019.

This was an interlocutory hearing which, among other things, concerned: (i) specific disclosure requests; (ii) repetition of certain searches on the basis that the searches carried out were insufficient; (iii) the requirement to file a discovery protocol; and (iv) various declaratory orders in the context of discovery.

Carey Olsen has successfully represented Utmost Worldwide Limited ("Utmost") in defending claims advanced by International Healthcare Solutions Limited ("IHSL") in the Royal Court.

This briefing is an update of our briefing note of August 2021, which explained the format of the Standard Contractual Clauses issued by the European Commission in June 2021.

Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,