In the mid-1990s receivable trust structures became the preferred form for the issue of bonds backed by UK credit card receivables.

Guernsey-incorporated and registered company Rainbow Rare Earths Limited has been listed on the Main Market of the London Stock Exchange (LSE).

Where there is a strong case of fraud, a claimant will often be concerned that the fraudsters will dissipate their assets quickly if they know that the claimant has identified the BVI company as involved.

An exempted company incorporated in the Cayman Islands may apply to be deregistered by way of continuation pursuant to section 206 of the Companies Act.

The Grand Court of the Cayman Islands (the Court) has again endorsed the adoption of standard directions in section 238 fair value proceedings.

In June of this year, the Jersey Financial Services Commission (the "Commission") issued Position Paper No. 4 in relation to amendments to regulatory legislation. The primary legislation to which this relates is the Banking Business Law (Jersey) 1991, Collective Investments Funds (Jersey) Law 1988 (the "CIF Law"), Financial Services (Jersey) Law 1998 ("FSL") and the Insurance Business Law (Jersey) 1996 (together, the "Regulatory Laws").

This briefing concerns the latest judgment in the Ablyazov matter following a third application brought by English court appointed Receivers, in which the Jersey Royal Court held that it had jurisdiction to appoint the Receivers (whose appointment had been recognised by the Jersey Court in an earlier judgment) as managers of a Jersey company.

With the favourable tax regime for Luxembourg's Holding 1929 companies ("1929 companies") due to be abolished in 2010, we have seen a significant increase in clients looking to migrate such companies to the Channel Islands.

A limited partnership is a partnership between one or more general partners, who are solely responsible for managing the partnership, and one or more limited partners, who are investors in the partnership with no involvement in its management.

In 2014, the Cayman Islands Government brought into force the Directors Registration and Licensing Law, 2014

Yogi Berra, the iconic American baseball catcher, famously said: "Make a game plan and stick to it. Unless it's not working."

Europe’s role in the global investment fund market has become increasingly prominent. The introduction of alternative investment strategies has created a more competitive arena and, as a result, jurisdictions closer to the European market are increasingly becoming a more attractive platform for offshore investments.

In a helpful judgment the Jersey Court of Appeal has upheld the decision of the Royal Court in Pirrwitz v AI Airports International Limited and PI Power International Limited [2013] JRC 017.

In February I attended the annual SuperReturn International private equity and venture capital conference in Berlin, leading the Guernsey Finance funds delegation which included ...

A comparison with last year suggests that nationally the number of insolvency situations have reduced but this does not tell the full story.

Stamp duty is payable by the buyer of a freehold property. Land Transaction Tax is a tax equivalent to stamp duty which is payable on purchases of residential share transfer property.

Just over a year ago a survey illustrated that there were some 60,000 trusts administered in Guernsey. It is reasonable to assume that the largest proportion of these have been set up by private clients.

An overview of Guernsey legislative and regulatory developments for the period 1 October 2020 to 29 January 2021

The Channel Islands Securities Exchange (CISE) has listed its first ever Chinese issuer.

Investec Asset Management has migrated and re-domiciled a US$1.2 billion fund from Ireland and Guernsey due to the Alternative Investment Fund Managers Directive (AIFMD).