Searching Content indexed under Wealth & Asset Management by Baker & Partners ordered by Published Date Descending.
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Economic Torts: Another Way To Pursue The Person Behind The Corporate Veil
You provide goods or services to a company, but the company is unable to pay. You know that the person behind the company, who received the benefit of the contract, has the money to pay – and that he is responsible for the company being insolvent.
11 Oct 2018
The Stop Tax Haven Abuse Bill
On 17 February 2007, American Senator Carl Levin introduced a Bill titled the ‘Stop Tax Haven Abuse Act’. It contains provisions aimed at combating what Levin described as the $100 billion per year drain on the treasury from offshore tax abuse.
United States
29 Sep 2011
Permafreeze: The Judgment In Customs & Excise v Garnet Investments Ltd
Those who thought the days of the extended informal freeze may be over, think again.
23 Sep 2011
In re R - The Waking Of Leviathan
The former Bailiff of Jersey, Sir Philip Bailhache has recently delivered a judgment in In re R [2011] JRC 117 which declines to follow the English Court of Appeal’s test for mistake established in Pitt v Holt .
19 Jul 2011
Tax Information Exchange Agreements – The Essentials
The purpose of TIEAs is to facilitate the exchange between countries of information relevant to the enforcement of tax laws. TIEAs have their origins in the OECD's initiative on "harmful tax practices", launched in 1998. In 2002 Jersey publicly committed itself to supporting the initiative. The need to exchange tax information is a major part of the initiative
19 Jul 2011
Trusts Update - Freeman v Ansbacher
In an important judgment, the Deputy Bailiff of the Royal Court of Jersey has clarified the Jersey law position in relation to two points. Firstly, whether the object of a mere power has standing to sue for breach of trust against trustees. Secondly, whether the principle of 'reflective loss' is directly applicable to a discretionary trust which wholly owns a company.
11 Jul 2011
Trustees Disclosure – Two Recent Decisions From The Common Law Jurisdictions
The thorny issue of what a trustee must disclose at the request of any beneficiary is a topic which has received much judicial guidance over recent years.
8 Jul 2011
Mubarak v Mubarik - A Clarification Of Article 47 Of The Trusts (Jersey) Law 1984
The notorious litigation in Mubarak v Mubarik may finally have come to a conclusion in the Jersey Court of Appeal decision on the 19 November 2008.
27 Jun 2011
Divorcing Beneficiaries - A Practical Guide For Trustees
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?
19 May 2010
The Effect of Foreign Account Tax Compliance Provisions Within the "Hiring Incentives to Restore Employment Act" 2010 (USA)
On 18 March 2010, the President of the United States of America, Barack Obama, signed into law the "Hiring Incentives to Restore Employment Act". A number of incentives are contained within the Act for boosting employment, such as payroll tax relief and business credits for "hiring and retaining unemployed workers".
14 May 2010
Saisies Judiciaires: The Lifting Of Freezing Orders
On 29 April 2009, the Bailiff issued a judgment (the effect of which was stayed for one month) in relation to an application by Gary Stephen Kaplan ("Mr Kaplan") to discharge a "saisie judiciaire" which was granted in relation to his realisable property in May 2007 pursuant to the Proceeds of Crime (Jersey) Law 1999 ("the 1999 Law").
5 May 2010
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