284 results found

Financial crime is constantly evolving and becoming more sophisticated and complex, meaning that new threats are regularly emerging for Jersey. As an International Finance Centre...

The booming global property investment market has made Real Estate Investment Trusts (REITs) one of the fastest expanding areas of stock markets since 2000, particularly in the United States, but also in Japan and France where they were launched in 2001 and 2003 respectively.

On 3 February 2015, the Jersey Chief Minister’s Department published the latest version of the Guidance Notes on the Taxation (International Tax Compliance) (Jersey) Regulations 2014 in relation to the implementation of obligations arising under the intergovernmental agreements (IGAs) with the US and UK.

Individuals with undeclared UK tax liabilities associated with offshore assets can take advantage of disclosure facilities to regularise their tax affairs.

Jersey has long embraced corporate re-domiciliation, setting a standard for flexibility and adaptability in the international business arena.

Disappointingly, the attempt to paint all offshore activity as secretive and founded on abusive tax avoidance is both misleading and one-sided.

Jersey is a leading centre of excellence for global and domestic philanthropic work and refined its Charities law in 2014 in order to continue to provide a robust and modern legal framework to support all types of charitable activity and structuring.

In May 2006 H.M. Revenue & Customs ("HMRC") won a landmark victory with significant ramifications. The Special Commissioners ruled in favour of HMRC against Barclays Bank plc, which forced the bank to release to HMRC certain personal details of its clients who hold offshore accounts so HMRC could investigate any irregularities relating to unpaid tax on interest earned.

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

Jersey will soon implement the OECD's mandatory disclosure regime (DAC6) through its own mandatory disclosure regime; David Dorgan details its terminology and requirements.

The Taxation (Partnerships - Economic Substance) (Jersey) Law 2021 (the Law) came into force on 8 October 2021 with an effective date of 1 July 2021 and a six month transition period to 1 January 2022...

Javier Ayuso and Carl O'Shea consider Argentina's new white list and what this means for Argentinean clients and their advisers...

Earlier this year, the Jersey Royal Court handed down its decision in In the Matter of the Noor Trust.

Jersey has adopted legislation to implement the OECD Pillar Two rules in 2025.

Businesses across the globe are facing an unprecedented cash flow crisis given the extraordinary measures governments are imposing to combat the Covid 19 pandemic.

In the matter of the May Trust [2021] JRC 137 concerned an application by the Jersey Trustee of the May Trust ("the Trust") to the Royal Court of Jersey, seeking its approval and/or sanction of the Trustee's

Both trusts were created at the instigation of the father of three adult children, and were settled by relatives of the family.