Jersey: Tax Authorities

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Jersey And The Global Minimum Tax – Key Compliance Dates

The implementation of the OECD's global minimum tax rules (Pillar Two) brings new registration and filing obligations.

MG

Maples Group

Setting Aside Transactions Involving Jersey Trusts

In response to a fast-changing and unpredictable world, important decisions about how best to structure and shelter private...

Jersey Commercial

CC

Collas Crill

Recent Developments In The Attitude Of The Jersey Courts To Onshore Tax

The starting point for the Jersey courts will be that foreign taxes are unenforceable both directly and indirectly (the so-called "revenue rule"). This is a well-established principle of private international law...

A

Appleby

Jersey And The Global Minimum Tax – The OECD Pillar Two Rules

Jersey has adopted legislation to implement the OECD Pillar Two rules in 2025.

MG

Maples Group

Acquisition And Leveraged Finance In The Channel Islands

Jersey Commercial

W

Walkers

A Guide To Relocating To Jersey

Jersey Real Estate

CO

Carey Olsen

Jersey Court Creates A New Exception To The Revenue Rule

CO

Carey Olsen

FATCA / CRS Update: Jersey Consultation Announced

W

Walkers

Changes To Stamp Duty, LTT & EPTT In Jersey

CO

Carey Olsen

Jersey Funds And BEPS: Working Towards A More Certain Future

JF

Jersey Finance Limited

Jersey And Guernsey Response To Pillar Two Framework On Global Tax Rates

W

Walkers

A Round-Up Of The Recent Updates Affecting Investment Funds In Jersey

Jersey Commercial

CO

Carey Olsen

The Economic Substance Requirements For Jersey Resident Partnerships

O

Ogier

Offshore Trusts—limits Of The Revenue Rule In Jersey (Re Mattas)

Jersey Commercial

CC

Collas Crill

Key Changes In The Newly Revised JPF Guide

W

Walkers

Jersey's Most Successful Fund Product Gets Even Better - Updates To The Jersey Private Fund

CO

Carey Olsen

Jersey And The Global Minimum Tax – Key Compliance Dates

MG

Maples Group

A Guide To JPUTs (Jersey Property Unit Trusts)

CO

Carey Olsen

Management Incentive Planning – Jersey EBTs: An Efficient Solution

Jersey Commercial

MG

Maples Group

Mistake Or Conscious Risk Taking?

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...

CO

Carey Olsen

Why Jersey - Strong Legal, Regulatory, Transparency And Supervisory Frameworks For Funds, Corporates, Foundations And Trusts

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...

W

Walkers

The Economic Substance Requirements For Jersey Resident Partnerships

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...

O

Ogier

Jersey To Introduce Taxation For Enveloped Property Transactions

At present, the purchase of a property through the acquisition of the share capital of a property owning company is exempt from stamp duty.

O

Ogier

Economic Substance For Jersey Funds

W

Walkers

In The Matter Of The Piedmont Trust & Riviera Trust: The Role Of Protectors In Trustee Decision Making Process And The Significance Of Letters Of Wishes

Jersey Commercial

O

Ogier

Definitions Of "Benefit" - Jersey's Royal Court Offers Useful Guidance On Trusts And Non-Financial Benefits

Jersey Commercial

W

Walkers

A Risky Business

Jersey Commercial

A

Appleby

Jersey Royal Court Judgment: Does Charity Start With The Taxman?

Jersey Commercial

CO

Carey Olsen

Extension Of Economic Substance Requirements To Partnerships

A

Appleby

A Guide To JPUTs (Jersey Property Unit Trusts)

CO

Carey Olsen

Elementary, My Dear Watson: Royal Court Of Jersey Refuses To Allow Seizure Of Judgment Debtor's Interests As Discretionary Beneficiary Of Three Trusts

CC

Collas Crill

A Guide To JPUTs (Jersey Property Unit Trusts)

CO

Carey Olsen

The Taxman Cometh - Issues To Consider When Served By The Comptroller Of Taxes In Jersey With A Notice To Produce Tax Information

W

Walkers

A Guide To JPUTs (Jersey Property Unit Trusts)

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

CO

Carey Olsen

Elementary, My Dear Watson: Royal Court Of Jersey Refuses To Allow Seizure Of Judgment Debtor's Interests As Discretionary Beneficiary Of Three Trusts

The Royal Court of Jersey has issued a landmark judgment in Kea Investments Limited v Watson [2021] JRC 009

CC

Collas Crill

A Guide To JPUTs (Jersey Property Unit Trusts)

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, ...

CO

Carey Olsen

The Taxman Cometh - Issues To Consider When Served By The Comptroller Of Taxes In Jersey With A Notice To Produce Tax Information

Over the 12 months prior to the COVID-19 pandemic we advised on a number of matters where tax information was sought from Jersey based service providers in respect of notices

W

Walkers

Private Equity - Acquisition Structures

Jersey Commercial

O

Ogier

O Dear, O Dear: Royal Court Of Jersey Refuses To Grant Applications For Rectification And Ratification Pursuant To Its Supervisory Jurisdiction Over Trusts

The Royal Court of Jersey has issued a significant judgment in Re The O Trust and The J Trust [2019] JRC 220A where it considered the validity of the appointment of a protector and trustees, and the consequences...

Jersey Coronavirus

CC

Collas Crill

COVID-19 - Government Financial Support For Businesses In Jersey

A guide to financial support for businesses in Jersey that have been adversely affected by measures introduced to manage the spread of COVID-19

Jersey Coronavirus

O

Ogier

Jersey Cashbox Placings – The Antidote To Your Cash Flow Problems

Businesses across the globe are facing an unprecedented cash flow crisis given the extraordinary measures governments are imposing to combat the Covid 19 pandemic.

Jersey Coronavirus

CC

Collas Crill

Impact On Economic Substance And Tax Residency

As Coronavirus has now been declared a pandemic by the World Health Organisation, many companies and other entities globally will be concerned...

Jersey Coronavirus

CC

Collas Crill

Economic Substance – Can You Still Comply?

Worldwide Coronavirus

CC

Collas Crill

COVID-19: Economic Substance - Advice On Meeting The Directed And Managed Test

Jersey Coronavirus

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Ogier

Jersey Cash Box Structures

CO

Carey Olsen

Coronavirus (COVID-19) – Impact On Economic Substance And Tax Residency

CC

Collas Crill

Jersey's Royal Court Declares Trustee's Exercise Of Power Void

Jersey Commercial

O

Ogier

Privy Council Upholds Disclosure Notices In Leading Tax Case

CO

Carey Olsen

Offshore Relocations - Moving Your Family To The Channel Islands

O

Ogier

Discover The Benefits Of A Jersey International Savings Plan

Jersey Employment

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Intertrust

Jersey Government Approves International Savings Plans Designed To Provide Better Futures For International Employees

JF

Jersey Finance Limited

Jersey Finance Welcomes Draft Taxation Law on Company ‘Substance' Measures

Jersey Commercial

JF

Jersey Finance Limited

Creditor's Remorse: In The Matter Of The E Settlement [2018]JRC143

Jersey Commercial

W

Walkers

Tax Transparency And Compliance Top Priorities For Asian High Net Worth Individuals Using International Finance Centres

Jersey Wealth Mgt

JF

Jersey Finance Limited

Channel Islands Funds Quarterly Legal And Regulatory Update - 1 October 2017 To 31 December 2017

Jersey Wealth Mgt

O

Ogier

Relocating To Jersey - A Guide

Jersey Wealth Mgt

CO

Carey Olsen

Substantial Comfort For Fund Managers

JF

Jersey Finance Limited

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