Side letters are commonly used as ancillary agreements to Cayman exempted limited partnership agreements and often form an important part of the documents reviewed in subscription financing transactions.

This week the European Commission published its review of 11 data protection adequacy decisions, finding that all of the jurisdictions, including the Isle of Man, Jersey and Guernsey...

Schemes of Arrangement are often used as a successful restructuring tool, whether by way of a scheme promulgated in a company's home jurisdiction or overseas.

On 5 May 2022, James Gaudin, Andrew Weaver and Gemma Whale of our Jersey office advised on the implications of a new UK law, the Economic Crime (Transparency and Enforcement) Act 2022...

Cukurova Finance International Limited & Anor v Alfa Telecom Turkey Limited has been occupying the BVI Commercial Court, the Eastern Caribbean Court of Appeal, and the Privy Council, for the last six years, having made several appearances in each.

Guernsey has implemented significant reforms to the taxation of share‑based benefit in kind, effective 1 January 2026. These changes alter the taxation point of a share-based benefit...

On 16 July 2024, the Securities and Futures Commission (SFC) released consultation conclusions on its proposed subsidiary legislation, code and guidelines for implementing an uncertificated securities market (USM) in Hong Kong.

Today the Court of Appeal handed down its judgment on comparability in the case of Asda Stores Ltd v Brierley and others [2019] EWCA Civ 44, which is the UK's largest ever private sector equal pay claim.

The introduction of pension freedoms in the UK in April 2015 was a fundamental change in approach to retirement savings.

The International Civil Aviation Organisation has made changes to their International Standards and Recommended Practices contained in Annex 6, Part II.

E-Business encapsulates a number of sectors including e-gaming, which is well known to most readers, and Fintech.

In the race towards greater regulation and the codification of requirements to treat customers fairly, the general perception is that the Isle of Man life sector was lapped some time ago.

In the Year 2000 the Isle Of Man published its 5 year taxation strategy.

The Isle of Man Financial Supervision Commission (the “FSC”) is currently undertaking a consolidation and review of all of its financial services regulatory legislation with the aim of consolidating this into one statute (to be called the Financial Services Act) and one “rule-book” that will apply to all of the activities which the FSC is responsible for regulating.

In Future Loans Limited, a loan was agreed between the lender (previously called CitiFinancial (Isle of Man) Ltd) of the one part, and Ms Porter and Mr Gianquitto (who were at that time husband and wife) of the other part.

Does your business enter into contracts with companies registered in foreign jusrisdictions (such as the Isle of Man, Jersey, Guernsey, the BVI or any other for that matter), if so, then I suggest that you read on.

The recent case of Volaw Trust & Corporate Services Limited and Larsen v Comptroller of Taxes [2013] JRC 095 is the first case to decide on an appeal against a notice issued by the Comptroller of Income Tax under the Taxation Regulations 2008.

Those who will benefit the most will be persons borrowing to finance the purchase of a residential property for £400,000 or less.

For unmarried fathers in Jersey, knowing what rights and responsibilities one has for one's children can be confusing. In the UK the situation is somewhat simpler:

The Court of Civil Appeal (CCA) delivered an interesting judgment on the adequacy of affidavit evidence when making a bankruptcy order. The CCA, acting solely on the basis of affidavit evidence...