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This guide looks at the key things you need to know about returning value to stakeholders by way of payment of dividends or distributions.

An amalgamation results in two or more bodies corporate combining to become a single amalgamated body corporate, with all the assets and liabilities of the amalgamating bodies...

The Companies (Guernsey) Law, 2008 contains a number of provisions which enable electronic communications and website facilities to be used in administering Guernsey companies.

The Trusts (Guernsey) Law, 2007 (Trusts Law) confirms that the terms of a trust may not relieve a trustee of liability for a breach of trust arising from its own gross negligence.

Pension funds that operate defined benefit schemes are exposed to longevity risk; the risk that their pensioners live longer than predicted.

Our investment funds team outline the latest developments within the investment funds market in Guernsey, addressing the recent Guernsey Financial Services Commission Investment Statistics Summary and annual report...

In the recent decision of BTI 2014 LLC v Sequana SA and others, the English Court of Appeal issued helpful guidance regarding the question of when the directors of a company in financial difficulty

There was a time when it would have been safe to assume that captive insurance was the preserve of large international organisations. However, innovation in the sector has meant that the advantages it offers have become more accessible and therefore relevant for small to medium sized enterprises (SMEs).

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

Explore critical insights across multiple sectors including Middle East construction challenges amid regional conflict, the intersection of financial reporting valuations and tax compliance, large-scale financial remediation strategies for overdraft fee disputes, and strategic healthcare real...

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...

Acting as a director of a company or incorporated body (whether incorporated in or under the laws of the Bailiwick of Guernsey or elsewhere) by way of business...

Guernsey is a popular jurisdiction in which to incorporate companies for use on a wide range of transactions, including investment funds, private equity, structured finance and securitisations.

The Income Tax (Substance Requirements) (Implementation) Regulations, 2018 as amended, came into effect on 1 January 2019 and apply for accounting periods commencing on or after that date.

More is expected from directors now than in the past. Sir Howard Davies, the former head of the United Kingdoms Financial Services Authority, has said that "the Crown Dependencies [of which Guernsey forms part] continually have to go that extra mile just to prove that they are upright, honest and godly. Of course it is not fair, but it is realistic".

Guernsey introduced a new segregated cell company structure in May 2006 – the incorporated cell company.