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An Employee Benefit Trust (EBT) (also known as an employee share trust) is a discretionary trust established by an employer for the benefit of the company's employees, former employees...

Over the past 10 years the number of energy and natural resources companies establishing a head office in Jersey has grown considerably.

The Bank (Recovery and Resolution) (Jersey) Law 2017 (the "Law") is likely to come into force on 31 January 2022.

A JLP/SLP/ILP is usually created by a written partnership agreement which is signed after the LP has been issued with a certificate of registration. A JLP/SLP/ILP consists of one...

The Companies (Jersey) Law 1991 (the “CJL”) derives many of its provisions from the equivalent UK Companies Act. Article 58 of the CJL historically provided for a prohibition on unlawful financial assistance, similar to that set out in section 151 of the UK Companies Act.

With fewer than one third of family businesses surviving the transition between generations; Richard Prosser, Group Director and Trusts Service Line Lead looks at what advisers can do to...

On the 18th of April 2017, the long awaited revamp of the private fund regime in Jersey came into force.

Many Middle Eastern families face the pressure of transiting their businesses to the next generation, but all too often family leaders defer the transition, for a multiple of reasons, for as long as possible.

As the extension of various forbearance measures and fiscal support packages continues in response to the global pandemic...

A Jersey company may make a distribution from any source (other than nominal capital account and capital redemption reserve).

The principal Jersey tax statute is the Income Tax Law 1961 (the Income Tax Law) which determines the rate of Jersey income tax payable by Jersey companies.

In a year that saw so many regulatory changes it's not surprising that our most-read briefings were dominated by our specialists unpicking developments across a range of subjects...

International entity management is rising up the corporate agenda, with senior legal executives expecting a dramatic increase in their obligations, new research* from Ocorian..

Each Jersey company must keep accounting records that are sufficient to show and explain its transactions and which...

The economic impact of the COVID-19 pandemic has resulted in liquidity and cash flow challenges for many companies.

All Jersey companies have new reporting obligations from 6 January 2021.

It has been more than 2 years since the Crown Dependencies, alongside a number of other non-EU relevant jurisdictions (including the British Overseas Territories of Bermuda, BVI and Cayman)...