Latest thinking

We frequently publish legal and industry updates relating to the jurisdictions in which we work. Browse our latest thinking below and subscribe below to receive updates via email.

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GFSC enforcement action and the right to appeal

In the current economic climate it would seem (anecdotally at least) that the Guernsey Financial Services Commission is ...

Guides 23/10/2015
  • Guernsey
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'Insolvent trust': A misnomer?

'Insolvent trust': A misnomer? Legally, yes. However the Royal Court of Jersey has noted that the phrase is useful short...

Insight 22/10/2015
  • Guernsey
  • Jersey
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'Insolvent trust': A misnomer?

Special Purpose Acquisition Companies (“SPACs”): SPAC to the future

Special purpose acquisition companies (“SPACs”) or “cash shells” are back in fashion. We are seeing greater interest tha...

Guides 21/10/2015
  • Guernsey
  • Jersey
  • Cayman
  • BVI
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The role and duties of an executor/ administrator

The role of an executor/ executrix or administrator is a personal one, in that you are appointed either by a will or by ...

Guides 20/10/2015
  • Jersey
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To protect and serve: Understanding the mercurial role of a protector

The paradox of the protector is that the role is rather difficult to define and yet this frustration can enable a greater...

Guides 20/10/2015
  • Jersey
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Disclosure of trust documents to a non-beneficiary

H A PATEL & K PATEL (A PARTNERSHIP) V HMRC P2014] UKFTT 167 TRUSTS The First-tier Tribunal of England and Wales has ...

Guides 20/10/2015
  • Jersey
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Knowledge is power, information is liberating: With help from the Guernsey Court

In 2014, following an interesting decision from the Guernsey Court of Appeal, the Guernsey Court has confirmed that, in r...

Guides 20/10/2015
  • Guernsey
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Purpose trusts in Jersey

The traditional elements of a trust involve a relationship between a settlor, a trustee and a beneficiary in respect of p...

Guides 20/10/2015
  • Jersey
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Protector's removal: Guidance from the Jersey Courts

Settlors establishing discretionary trusts often appoint a protector as a safeguard against errant trustees. But who gua...

Guides 20/10/2015
  • Jersey
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Sham trusts

A substantive sham is where the terms of a trust appear to create equitable rights in others, but in fact the terms do n...

Guides 20/10/2015
  • Jersey
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Trustee's recovery of costs

It's not my money so who cares? - Wrong. In a recent Judgment delivered by the Bailiff, clear guidelines were given to t...

Guides 20/10/2015
  • Jersey
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New foundations for PTCs

For several years, private trust companies have been the vehicle of choice for administering the assets of wealthy famil...

Guides 20/10/2015
  • London
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