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Last year, we reported on the important decision of the Royal Court of Jersey in April 2020 in Re Grundy [2020] JRC 071, which case our firm presented to the Royal Court and which demonstrated...

Draft legislation has been lodged for debate in the Jersey legislature which will have the effect of extending the economic substance requirements...

Jersey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025. Recap – What is Pillar 2?

The starting point for the Jersey courts will be that foreign taxes are unenforceable both directly and indirectly (the so-called "revenue rule"). This is a well-established principle of private international law...

In a series of 3 articles (Rounds 1 to 3), we explore Jersey's approach to the concept of transparency in respect of beneficial ownership information.

From 1 January 2013, FATCA will require foreign financial institutions (or "FFIs") to enter into an agreement with the US Internal Revenue Service (the "IRS").

The implementation of the OECD's global minimum tax rules (Pillar Two) brings new registration and filing obligations.

A mistake or a failure to take into account relevant considerations? The Royal Court is asked to consider its jurisdiction to declare voidable the exercise of a power on both grounds.

Re the G Trust, Royal Court of Jersey (MacRae, Deputy Bailiff and Jurats Olsen and Austin-Vautier) 27 April 2020. In an important new case, the Royal Court declared voidable the decision of the former trustee of the G Trust to ...

Jersey and Guernsey (collectively, the "Channel Islands") remain popular for both private equity buyout structures of UK and international corporate groups across various industries and asset classes...

The Guidance Notes are not intended to replace the OECD commentaries on the CRS and consequently they are not intended to provide a comprehensive set of notes covering every scenario.

Probate work, whether in the preparation of wills or the administration of estates, demands a high level of sensitivity and understanding.

This briefing is intended to provide a general overview of some of the factors to be considered by promoters and onshore counsel looking at Jersey as a private equity fund domicile.

Jersey LLPs are governed by the Limited Liability Partnerships (Jersey) Law 1997 (as amended, the "Law").

HM Revenue & Customs (HMRC) has recently published a number of Consultation Papers, including a proposal to introduce a new corporate criminal offence of failing to prevent the facilitation of tax evasion.

A discussion on the UK budget, which will be released on the 20th March.

The Coronavirus (COVID-19) pandemic has rapidly changed the business landscape, with increasing restrictive measures on day-to-day life to contain the spread of the virus already having a significant impact on businesses ...