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By Tim Clipstone, Marcus Leese
The Income Tax (Substance Requirements) (Implementation) Regulations, 2018 as amended, came into effect on 1 January 2019 and apply for accounting periods commencing on or after that date.
By Emily Haithwaite
The Taxation (Companies - Economic Substance) (Jersey) Law 2019 (the Law) came into effect on 1 January 2019
By Tim Clipstone, Andrew Munro
We have all heard the increasingly stark and startling messages across the media relating to the environment and climate change.
By Mathew Newman, Charlotte Ward
Two recent cases in the Guernsey Royal Court – one relating to the variation of a settlement and one relating to the winding up of a trust - demonstrate the complex trusts cases
By Kate Kirk
More than 1,700 primary school children in Jersey will be attending assemblies to help them learn about the different kinds of abuse, during a week of visits by the NSPCC's Childline mascot Buddy.
By Tim Clipstone
With the world needing to invest huge sums of money (some estimate in excess of $3.5 trillion dollars of investment annually) into clean and alternative energy research and generation
By Simon Davies
Guernsey's Court of Appeal has upheld the judgment that none of the US investment firm The Carlyle Group, its investment manager
By Simon Davies
"However startling the history of [Carlyle Capital Corporation's] short life appears at first sight, its failure was the result of circumstances beyond the control of any board of directors.
By Julie Melia, Victoria Grogan, Fiona Lilleyman, Stephanie Button
It is estimated that two thirds of the population of Britain do not have a valid will, and experience suggests that the figures are similar in Jersey.
By Mathew Newman, Alex Horsbrugh-Porter, Sandie Lyne, Michael Rogers
Today Guernsey dispute resolution specialists Michael Rogers and Sandie Lyne presented to the NED forum on the topic of regulatory investigations.
By Sue Lincoln
It's a mark of the priorities driving the financial services industry that Ogier's Global HR Director spends less time in her interview talking about recruitment or retention,
By Tim Clipstone, Craig Cordle, Bryon Rees, Oliver Quarmby, Gabrielle Saul, Emily Haithwaite, Niamh Lalor, Sophie Reguengo, Alexandra O'Grady
On 12 March 2019, EU Finance Ministers (ECOFIN) formally confirmed that Guernsey and Jersey have been removed from Annex II - the so called "grey list" - and judged to be cooperative tax jurisdictions
By James Bergstrom
Real estate agent and brokers, property developers and certain other Designated Non-Financial Businesses and Professions (DNFBPs)
By James Bergstrom
This was the issue considered in a recent decision of the High Court of England and Wales (called Fouladi v Darout Ltd).
By Bryan De Verneuil-Smith, Damian Evans
The English Court of Appeal has clarified in Garcia v Marex Financial Ltd ("Marex") [2018] EWCA Civ 1468 that the rule against reflective loss does apply to claims by unsecured creditors
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