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.

This brief guide has been prepared by the real estate finance team at Carey Olsen for the purpose of giving clients and professional intermediaries a general overview of Jersey property unit trusts, now commonly referred to as "JPUTs".

In the recent decision of The Representation of Vistra Fiduciary Limited [2022] JRC 164, the Royal Court moved away from the Court of Appeal's preferred test for rectification of a trust instrument set out in...

The law of mistake in Jersey is well established. The authorities make it clear that the Court will consider an application to set aside a trust and/or transfers onto trust on the grounds of mistake against three questions...

Jersey Property Unit Trusts (JPUTS) are a frequently used, and popular, vehicle for holding UK real estate.

Both islands are recognised global finance centres, offering proportionate and pragmatic regulation, tax neutrality, and a sophisticated ecosystem of legal, regulatory, and operational expertise...

This advisory is intended to provide an introduction into the main features of Jersey limited partnerships and the Jersey legislation relevant to the operation of such partnerships.

1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?

Jersey is one of the world's leading international finance centres and has been at the forefront of global finance for more than 60 years.

This article summarises the key benefits of a JPUT, compares a JPUT to the proposed UK REIT and outlines the regulatory framework in Jersey for the establishment of a JPUT.

Under Jersey law, limited partnerships can be established with separate legal personality or full body corporate status.

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

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

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

Do foreign lenders (including non-bank foreign lenders) require a licence/regulatory approval to lend into your jurisdiction...