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It is now a little over 11 years since the UK Supreme Court (the Supreme Court) handed down its decision in the conjoined appeals in Pitt v Holt and Futter v Futter.

The Common Reporting Standard (CRS) was developed by the Organisation for Economic Co-operation and Development (OECD) to promote tax transparency by enabling tax authorities in one jurisdiction...

A trust is created when the legal ownership of property is transferred to or vested in a trustee who thereafter is required by law to manage and administer the property for the benefit of beneficiaries...

A trust is a legal and equitable relationship pursuant to which a person, called a trustee, is required to hold and manage property in the best interests of another person or other persons, called beneficiaries.

The recent proliferation of crypto-assets and its uses have transformed the international financial landscape, offering innovative opportunities for payments...

This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2024.

A summary on the Guernsey independent system and law of taxation.

Private trust companies ("PTCs") have been widely used in international structured finance transactions for many years and they are now increasingly being used by high net-worth private clients...

Briefing Summary:AIFMD II introduces substantial new obligations for EU AIFMs, but these do not apply to Guernsey managers except for expanded reporting requirements.

Briefing Summary:This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.

This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable...

This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.