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Over the 12 months prior to the COVID-19 pandemic we advised on a number of matters where tax information was sought from Jersey based service providers in respect of notices

This briefing sets out Jersey's adoption of rigorous international tax and regulatory standards, which, in conjunction with local tax laws, make the jurisdiction an ideal location for investment funds...

The Channel Islands have demonstrated their commitment to the Organisation for Economic Co-operation and Development's (OECD) Base Erosion and Profit Sharing project...

As a politically stable and tax neutral jurisdiction with over 40 years accumulated experience as an international finance centre, Jersey has gained a strong reputation as a prime location in which to establish collective investment funds.

Jersey continues to be a popular jurisdiction in which to incorporate companies for use on a wide range of transactions, including investment funds, private equity, structured finance and securitisation transactions as well as listings on the Alternative Investment Market of the London Stock Exchange.

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

On 18 March 2010, the President of the United States of America, Barack Obama, signed into law the "Hiring Incentives to Restore Employment Act". A number of incentives are contained within the Act for boosting employment, such as payroll tax relief and business credits for "hiring and retaining unemployed workers".

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...

In its recent decision in the case of B and C v D, E, F and others JRC 169, the Royal Court of Jersey has considered whether a Jersey law foundation and endowments made to such a foundation can be set aside ab initio on the grounds of mistake.

In a judgment of the Royal Court issued on 20 March 2019, In the matter of the B Trust [2019] JRC 035, the Royal Court indicated that delay in bringing an application to set aside

New proposed requirements for an economic substance test for Jersey tax-resident entities have been published to meet the requirements of the EU Code of Conduct Group.

In a scenario that may be familiar to many professional trustees, the trustee in this case found itself in the position of holding a single asset but no funds with which to maintain it or with which to pay...

The Government of Jersey has issued an update to the statement it released a year ago in relation to its plans to implement key aspects of the Pillar Two international tax reforms in Jersey.

Philip Syvret, Head of the Property Team at Benest & Syvret looks at the tangled web of stamp duty on buy to let property purchases and calls for a radical rethink.

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...

Following the Petya/NotPetya ransomware attacks which took place at the end of June...

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