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  • Article

    Jersey Limited Partnerships

    Proposed amendments are likely to add to the attractiveness of Jersey limited partnership law, thereby helping to ensure that the island remains competitive in this area. The proposed amendments are included in a position paper authored by the States of Jersey’s Economic Development Department (EDD). It is anticipated that the amendments will be presented to the States of Jersey.
    JerseyWealth Management
    Appleby
    Appleby
  • Article

    Establishing A Single Family Office In Jersey

    At its simplest, a family office can be described as a private organisation established to hold and manage the wealth of one or more families. This briefing note will focus...
    JerseyCorporate/Commercial Law
    Appleby
Appleby
  • Article

    Offshore Trusts—limits Of The Revenue Rule In Jersey (Re Mattas)

    A trustee of a Jersey law trust sought a blessing of its decisions to challenge a joint tax liability imposed on it and a French-resident beneficiary by the French Tax Authority (the FTA) and to provide security for the challenge.
    JerseyCorporate/Commercial Law
    Collas Crill
    Collas Crill
  • Article

    Jersey's Skilled High Earner Regime: A New Route To Relocate To Jersey

    From April 2026, Jersey offers a new pathway for senior professionals, consultants and entrepreneurs looking to relocate.
    JerseyImmigration
    Walkers
    Walkers
  • Article

    The Use Of Jersey Holding Companies For UK Corporate Migrations

    The current fiscal uncertainty and difficult economic climate is incentivising corporates to leave the UK's tax regime in favour of jurisdictions with more benign tax regimes.
    JerseyWealth Management
    Appleby
    Appleby
  • Article

    Is The Term ‘Tax Neutrality' An Own Goal?

    Many jurisdictions the world over promote the benefits of tax neutrality but the meaning of the term is woefully misunderstood outside the industry.
    JerseyTax
    Jersey Finance Limited
    Jersey Finance Limited
  • Article

    Jersey Pension Changes In The Offing

    A range of legislative changes have been proposed for Jersey’s tax rules for pension schemes.
    JerseyTax
    Collas Crill
    Collas Crill
  • Article

    The Economic Substance Requirements For Jersey Partnerships

    The Taxation (Partnerships - Economic Substance) (Jersey) Law 202- was lodged with the States Assembly on 18 May 2021 and, if passed, is expected to come into effect from 1 July 2021 ...
    JerseyTax
    Ogier
    Ogier
  • Article

    UK Tax - Don´t Get Caught!

    The structure, management and operation of offshore property structures with onshore UK assets are critical in minimising UK taxation incurred.
    JerseyWealth Management
    Volaw Trust & Corporate Services Limited
    Volaw Trust & Corporate Services Limited
  • Article

    Jersey Cash Box Structures - June 3, 2020

    The economic impact of the COVID-19 pandemic has resulted in liquidity and cash flow challenges for many companies.
    JerseyCoronavirus (COVID-19)
    Carey Olsen
    Carey Olsen
  • Article

    O Dear, O Dear: Royal Court Of Jersey Refuses To Grant Applications For Rectification And Ratification Pursuant To Its Supervisory Jurisdiction Over Trusts

    The Royal Court of Jersey has issued a significant judgment in Re The O Trust and The J Trust [2019] JRC 220A where it considered the validity of the appointment of a protector and trustees, and the consequences...
    JerseyCoronavirus (COVID-19)
    Collas Crill
    Collas Crill
  • Article

    Just How Innovative Is Article 47 Of The Trusts (Jersey) Law 1984? In The Matter Of The B Trust

    In its latest consideration of an application to rectify a mistake made in relation to a Jersey discretionary trust, the Royal Court declined to use the "innovative powers" ...
    JerseyCorporate/Commercial Law
    Walkers
    Walkers
  • Article

    Jersey's International Appeal As A Finance Centre

    Jersey’s 50 year pedigree as an international finance centre is proving to be an attractive feature to those seeking a jurisdiction of substance when choosing a location.
    JerseyFinance and Banking
    Jersey Finance Limited
    Jersey Finance Limited
  • Article

    Jersey Trust Law Series: Private Trust Companies (PTCs)

    Unlike professional trustee companies, a PTC exists purely to act as trustee of one or more connected trusts, often for a single family.
    JerseyInsolvency/Bankruptcy/Re-Structuring
    Walkers
    Walkers
  • Article

    Glasgow Rangers – The "Big Tax Case"

    The essence of the arrangement was that Rangers paid monies into the EBT and further into various sub-trusts for the benefit of players and other senior figures within the club.
    JerseyWealth Management
    Ogier
    Ogier
  • Article

    Tax Residency Of Jersey Companies – A Reminder And Update

    This briefing covers both (i) a refresh of the general position under Jersey legislation and a consideration of the previous case law relating to management and control of Jersey companies and ...
    JerseyWealth Management
    Ogier
    Ogier
  • Article

    Thanks, But No Thanks - Where Legacies Cause Problems

    Where a testator or testatrix makes a specific bequest in his or her will it is almost without exception done with the intention of benefitting the recipient of that bequest.
    JerseyWealth Management
    Appleby
    Appleby
  • Article

    A Guide To JPUTs (Jersey Property Unit Trusts)

    Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we have continued to see a flow of instructions to establish new JPUTs
    JerseyTax
    Carey Olsen
    Carey Olsen
  • Article

    FATCA / CRS Update: Jersey Consultation Announced

    The Minister for External Relations of the Government of Jersey (GoJ) recently announced a public consultation seeking views on a number of proposed changes to the operation...
    JerseyTax
    Walkers
    Walkers
  • Article

    The G7's Global Corporate Tax Rate: A Good Thing For Jersey?

    Much has been said about the G7's recent decision to pursue a base global corporate tax rate of at least 15% (the Global Tax Rate). Some are calling it the twilight of the offshore jurisdictions.
    JerseyTax
    Viberts
    Viberts
  • Showing 121–140 of 284 results

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