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Jersey
Carey Olsen
The principle that the courts of one jurisdiction will not collect the tax of another is a longstanding tenet of law in many legal systems around the world.
Walkers
The Minister for External Relations of the Government of Jersey (GoJ) recently announced a public consultation seeking views on a number of proposed changes to the operation...
Carey Olsen
The Finance (2024 Budget) Jersey Law 202 – (the "Law") was adopted on 14 December 2023 bringing in changes to stamp duty, LTT and EPTT with effect from 1 January 2024.
Jersey Finance Limited
The global tax environment has never seen such fundamental change at such a rapid pace. As a result, funds, their managers, investors and advisers may be uncertain of the impact on their current and future structures.
Walkers
The Islands will monitor implementation internationally and adapt their implementation of the tax rate accordingly to global developments.
Carey Olsen
Our investment funds team outline the latest developments in the investment funds market in Jersey including the introduction of US style LLCs, updates to the Proceeds of Crime Law...
Ogier
The Crown Dependencies issued their joint guidance on the application of the economic substance rules to partnerships on 21 December 2021...
Collas Crill
A trustee of a Jersey law trust sought a blessing of its decisions to challenge a joint tax liability imposed on it and a French-resident beneficiary by the French Tax Authority (the FTA) and to provide security for the challenge.
Carey Olsen
In a recent decision, the Royal Court has expressed reluctance to grant relief on the grounds of mistake in circumstances where, rather than a settlor being unaware of and therefore mistaken...
Walkers
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...
Ogier
The Taxation (Partnerships - Economic Substance) (Jersey) Law 2021 (the Law) came into force on 8 October 2021 with an effective date of 1 July 2021 and a six month transition period to 1 January 2022...
Ogier
At present, the purchase of a property through the acquisition of the share capital of a property owning company is exempt from stamp duty.
Walkers
Jersey's economic substance regime has been in existence for nearly three years now. On the one hand its scope has recently been expanded to include partnerships as well as self-managed corporate funds...
Ogier
Both trusts were created at the instigation of the father of three adult children, and were settled by relatives of the family.
Walkers
In the matter of the May Trust [2021] JRC 137 concerned an application by the Jersey Trustee of the May Trust ("the Trust") to the Royal Court of Jersey, seeking its approval and/or sanction of the Trustee's
Appleby
The recent case in June this year of Re Q [2021] JRC 166 has provided useful guidance as to the Royal Court's approach in relation to applications to set aside a trust on the grounds of mistake, where it is acknowledged that ...
Carey Olsen
Representation of IQEQ (Jersey) Limited re the May Trust Royal Court of Jersey; Bailhache, Commissioner and Jurats Ramsden and Averty, 14 May 2021
Appleby
Draft legislation has been lodged for debate in the Jersey legislature which will have the effect of extending the economic substance requirements...
Carey Olsen
Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we have continued to see a flow of instructions to establish new JPUTs
Collas Crill
The Royal Court of Jersey has issued a landmark judgment in Kea Investments Limited v Watson [2021] JRC 009
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