Insights

As well as providing expert advice to financial institutions, corporations and private individuals, our lawyers are also active members on a number of working parties. Their thought leadership helps to shape future legislation and market developments, making a positive difference to our clients and industry as a whole.

Residency options in the Cayman Islands for real estate investors
Briefings | 31 Jul 2019

The Cayman Islands are an English-speaking British Overseas Territory in the western Caribbean Sea with no income, property, estate or corporate taxes and no restrictions on foreign ownership of real estate. In addition to being a major offshore financial c...

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New Cayman Islands Anti-Money Laundering (Amendment) Regulations 2019
Briefings | 25 Jul 2019

New Cayman Islands (‘Cayman’) Anti-Money Laundering (Amendment) Regulations 2019 (‘Regulations’) were introduced in June 2019, and amend the Anti-Money Laundering Regulations (2018 Revision) (‘2018 Regulations’). The Cayman Islands Monetary Authority ('CIM...

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Islamic finance and real estate investment
Briefings | 19 Jul 2019

This briefing looks at what Jersey has to offer to real estate investors wishing to structure their real estate investments in accordance with the principals of Sharia (Islamic law), a code of conduct that guides all aspects of Muslim life.

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A guide to residency options in the Cayman Islands for persons of independent means
Briefings | 03 Jul 2019

The Cayman Islands are an English-speaking British Overseas Territory in the western Caribbean Sea with no income, property, estate or corporate taxes and there are no restrictions on foreign ownership of real estate. In addition to being a major offshore f...

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Substance rules: top tips for companies
Briefings | 17 Jun 2019

New rules on economic substance came into effect on 1 January 2019 in the BVI, Cayman Islands, Guernsey and Jersey. Our experts have put their heads together and come up with their top tips for any company incorporated, registered or tax resident in one of ...

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Substance rules: top tips for corporate services providers
Briefings | 17 Jun 2019

New rules on economic substance came into effect on 1 January 2019 affecting companies and certain types of partnerships incorporated, registered or tax resident in the BVI, Cayman Islands, Guernsey or Jersey. Clients are looking to their corporate service ...

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Probate in Guernsey
Briefings | 17 Jun 2019

When somebody dies leaving assets in Guernsey the deceased's personal representative needs to apply to the Ecclesiastical Court in Guernsey for a grant of representation in order to properly deal with their assets (known as their estate). This Briefings set...

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Economic substance laws – multi-jurisdiction comparison
Briefings | 13 Jun 2019

In response to European Union requirements, many offshore jurisdictions have enacted legislation requiring certain tax resident entities to demonstrate sufficient economic substance in the relevant jurisdiction. This table gives a high-level overview and co...

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In a nutshell: BVI's Economic Substance Law
Briefings | 10 Jun 2019

The BVI (like many other offshore jurisdictions) has put in place a law requiring certain entities which are tax resident in the BVI to demonstrate that they have sufficient 'economic substance' in the BVI to show they are a true tax resident if they carry ...

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In a nutshell: Cayman Islands' Economic Substance Law
Briefings | 06 Jun 2019

The Cayman Islands has joined a global effort to establish an international standard for tax residence of entities doing business in a jurisdiction to avoid the Harmful Tax Practice of Base Erosion and Profit Shifting. Cayman has put in place a law requirin...

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In a nutshell: Jersey's Economic Substance Law
Briefings | 06 Jun 2019

Jersey (like many other offshore jurisdictions) has put in place a law requiring certain companies which are tax resident in Jersey to demonstrate that they have sufficient 'economic substance' in Jersey; this is known as the Taxation (Companies - Economic ...

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Insolvent trusts: the Z Trust cases
Briefings | 04 Jun 2019

The Royal Court of Jersey has given further guidance on the issues facing trustees of trusts who find that they are unable to pay trust liabilities out of trust assets as they fall due, or where the trust liabilities exceed the trust assets. Whilst the Cour...

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Cayman's industry going from strength to strength
Articles | 03 Jun 2019

Despite a challenging international regulatory environment and global upheaval, Bedell Cristin partner, Andrew Miller, says that Cayman's private wealth structuring industry is prospering. Published in The Lawyer, June 2019.

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The Great Wealth Transfer: Jersey structures for international families
Briefings | 24 May 2019

We are at a time of great transition in relation to the private wealth of international families. What is referred to as the Great Wealth Transfer will see significant values passing across the generations over the coming years.

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Jersey private funds
Briefings | 23 May 2019

A leading product in the Jersey funds range is the Jersey private fund - a regulatory classification offering certainty, flexibility and speed to promoters of investment funds.

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Jersey foundations
Briefings | 17 May 2019

The Foundations (Jersey) Law 2009 (the "Law") allows for the incorporation of Jersey foundations.

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Jersey foundations: key uses
Briefings | 17 May 2019

A decade since the introduction of the Foundations (Jersey) Law 2009 (the "Foundations Law"), the Jersey foundation has an established role in private wealth structuring. Key uses are for succession planning, as orphan structures for specific purposes, and ...

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A practical guide to tax in commercial property transactions in Jersey
Briefings | 08 May 2019

Jersey's tax regime in commercial property transactions follows a similar structure to that in England and Wales. Nevertheless, the Jersey system has a number of particular quirks.

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Practical guide to property ownership in Jersey
Briefings | 24 Apr 2019

Jersey property law is a distinct system which (although it has been heavily influenced in more recent years by the English regime) has historically developed from Norman-French customary law.

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The Dispute Resolution Review 11th Edition
Articles | 04 Apr 2019

Kai McGriele and Richard Parry have co-authored the Cayman Islands chapter of The Dispute Resolution Reivew 11th Edition. Reproduced with permission from Law Business Research Ltd. This article was first published in March 2019.

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