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Whether this principle has survived in practice into the present era is a matter of speculation.

Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we continue to see a steady flow of instructions to establish new JPUTs.

When the Conservative Party announced their proposal to abolish the existing non-dom regime in March 2024, there was an audible sharp intake of breath from clients and practitioners across the tax, private client and trust industries.

Advocate David Dorgan, from Crill Canavan’s trusts and foundations team, considers why keeping accurate minutes is best practice for trustees.

George Osborne delivered a politically adept speech against a backdrop of grim economic news, introducing tax cuts for business, a boost for home buyers and help for the ‘squeezed middle’ at a net cost of £140m, avoiding the cardinal sin of increasing net borrowing.

The traditional attitude to tax avoidance is encapsulated in the judgment of Lord Tomlin in the English case of IRC v Duke of Westminster (1936)

The world of executive remuneration and the combination of cash and share based incentives is ever under the spotlight.

The purpose of this briefing note is to set out some of the benefits of Jersey trusts.

In response to a fast-changing and unpredictable world, important decisions about how best to structure and shelter private...

The international political community continues to make the most threatening noises about those who they believe do not pay enough tax.

Rising UK tax rates and stricter trust regulations have sparked growing interest in family investment companies as a flexible alternative for wealth management. Jersey-incorporated FICs offer families a tax-efficient corporate structure...

The principle that the courts of one jurisdiction will not collect the tax of another is a longstanding tenet of law in many legal systems around the world.

The Crown Dependencies issued their joint guidance on the application of the economic substance rules to partnerships on 21 December 2021...

Jersey is a highly-rated jurisdiction in which to incorporate companies for a wide range of purposes, including investment funds, private equity, structured finance and securitisation transactions...

Residential leases in Jersey commencing (or renewed or varied) on or after 2 November 2015 are subject to the residential tenancy deposit scheme (the "Scheme").

The Royal Court of Jersey has recently provided two helpful judgments in the area of Jersey's mistake law: In the Representation of P and Others [2021] JRC 157 and In the matter of the Representation...