Top 10 Headlines from Europe A recent judgment of the Royal Court of Jersey demonstrates its approach to an application to set aside a trust and certain gifts made under it on the grounds of mistake. Mourant du Feu & Jeune has recently made a successful application on behalf of its client, Mr Gary Kaplan, to secure the discharge of a saisie judiciaire obtained at the United States' behest freezing all his realisable property situate in Jersey. A joke has been doing the rounds recently of a facebook entry where an individual has updated her status on facebook to refer to the fact that she hates her job and that her boss is always making her do “sh*t” work and that he is a “pervy wan**r.” The Finance Act 2009 introduced new rules regarding the taxation of foreign profits with the aim of maintaining the UK's competitive position in the global economy. In this article we consider the impact of these changes for investment trust companies and authorised investment funds. Employers are often confused about contracts of employment – what needs to be issued & when; what these should contain; and whether a contract even exists. In a much awaited decision, the Advocate General of the European Court of Justice (ECJ) has considered a number of legal references from France with regard to the legality of Google's use of key words which are the same or similar to well known trade marks in its AdWords advertisement service. A Jersey law trust. A Jersey corporate trustee. Divorcing beneficiaries, both of whom are resident in a foreign jurisdiction. What should you do? What shouldn’t you do? Two recent decisions, one delivered by the Privy Council and the other by the Court of Appeal, have re-examined the circumstances in which the courts will find implied terms in contracts. The slightest mention of employment tribunals worries most small businesses, but with a little research & understanding there is often nothing to fear. During the earlier part of the financial crisis the European Commission approved State aid for troubled banks (eg Northern Rock) under “Article 87(3)(c) EC Treaty and the Rescue and Restructuring Guidelines”. | 
