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Angela Calnan (TEP)

Partner

Legal

Guernsey

Angela  Calnan (TEP)

Angela is an experienced Guernsey trust lawyer with a particular focus on advising Middle Eastern business owners.

She is trusted adviser to several significant international families usually working with large numbers of family members across several generations to either establish Guernsey structures to hold the family business; enhance existing structures to ensure longevity; and/or help families exit structures as smoothly as possibly.

Experience

Before relocating to Guernsey in 2012, Angela worked in the Middle East, having previously practised law in both Singapore and the UK.

As well as advising family business owners, Angela also advises professional and personal trustees and protectors on various aspects of trust establishment and administration including employee incentive structures and pensions.

As a former trust litigator, Angela is also adept at navigating conflict and works closely with her trust litigation colleagues to help clients through difficult situations.  She is approachable and builds rapport with clients quickly as well as being a highly robust and effective communicator if things become contentious.  

Background

Angela has been a Solicitor of England & Wales since 2003 and an Advocate of the Royal Court of Guernsey since 2020.

She is regularly asked to speak at industry thought leadership events and to contribute to industry publications.

Angela is listed as a 'Leading Partner' in Legal 500 and ranked in band 2 in Chambers and Partners. She has also been recognised as a Thought Leader in the Lexology Index: Private Client and Offshore Services 2025.

Awards

  • Private Client Global Elite 2025, 2026 – 'Elite' category
  • Lawyer of the Year – Gold, Partner – Citywealth
  • STEP Legal Team of the Year – Midsize
  • Wealth Briefing Woman of the Year – runner up
  • Powerwomen – Citywealth

Memberships

• Law Society of England & Wales
• Guernsey Bar
• STEP – Full Member

 

Legal 500: UK Leading Partner Chambers Ranking In UK Chambers High Net Worth 2026 Private Client Global Elite

"Being at the sharp end of the technical aspects of Guernsey trusts and foundations law is a given. Where I really add value is making those technical aspects easy for clients to understand and giving clients clear options and a roadmap to help them achieve their objectives."

Expertise

We advise internationally based companies and trustees on the establishment and operation of employee incentive schemes, addressing issues such as the funding and structuring of awards as between sponsoring employer and trustee, treatment of dividend entitlements for share awards and the formulation of the beneficial class of employee benefit trusts (EBTs) having regard to international legal and taxation requirements.

Dubai has no specific pensions law as such but Dubai-based companies do need to plan for and fund end of service gratuity payments. Instead of a pension, local laws require companies to make a severance payment when employees leave the business This can be a significant liability to fund and can often come at the most unwelcome of times such as during an economic downturn. Companies who have failed to set money aside to meet these payments have historically been unable to afford to reduce headcount as they have not planned or budgeted for severance payments.

Although it is difficult for some smaller firms to set money aside to fund their entire historic liability, it is never too late to start setting aside at least some provision for this potentially large liability. If done well, these end of service schemes can be self-funding and can also achieve a company's ESG aims by investing in very worthy causes both within the region and more widely.

Whether set up for asset protection purposes, as part of succession or tax planning, or for family governance or confidentiality reasons, offshore private wealth structures are common and often large and complicated.

We assist wealthy individuals, family offices, family-controlled businesses and entrepreneurs, often working alongside their trustees, bankers, tax advisors, accountants and other professional advisers, with the legal support needed within private wealth structures. We work with a broad range of vehicles including family investment companies, family limited partnerships, trusts and foundations.  

We can assist with all legal aspects of establishing, operating, restructuring, funding/leveraging, relocating and winding up such vehicles.  

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In a climate of increased transparency for structures, it is important for trustees to ensure that they have sufficient policies, procedures and processes in place in order to report the correct data to the correct authority at the correct time. This has been particularly challenging for some of our smaller independent trustee clients who do not have a dedicated compliance team.

What is the 'third sector' and how can we help?

The ‘third sector’ is an umbrella term that covers a variety of different organisations with different legal structures and purposes, belonging neither to the public sector (i.e. the state) nor to the private sector (profit-making private enterprise).

As a business, we are heavily focussed on supporting third sector organisations both in our local communities on local issues and also internationally.
Charities, non-profit organisations (NPOs) and voluntary organisations are increasingly required to plug the gap and perform the social and cultural functions formerly carried out by the public sector.

The importance of the third sector to public life was brought into sharp focus by the Covid-19 pandemic with a significant increase in the demand for services supporting the health and wellbeing of society. During this time we saw activity levels in this space increase with organisations expanding and new organisations being formed.

Our clients in this area tend to either focus on a particular group in society (such as those suffering from a particular illness or condition) or on a particular issue or problem that needs to be solved (such as domestic abuse, access to education or climate change).

Many of our staff sit on the governing bodies of third sector organisations giving their time, energy and expertise to assist in the delivery of the organisations' purposes.

Ways in which we support this sector include:

  • provision of legal services – we draft constitutional documents, assist in the acquisition/sale of premises, draft employment contracts, deal with disputes, implement changes to the governing body, advise on compliance with law/regulation etc
  • trustee and administration services – our in-house trust and corporate services company already administers several local and international charities
  • Charity of the year –we select a charity of the year in each of our jurisdictions with whom we work closely and fundraise for. If you would like to nominate your organisation as our next charity of the year please get in touch here.
  • volunteering – each year our staff are given at least one day a year where they can devote their time in support of the third sector – recent examples include meals on wheels, beach cleans etc.
  • sponsorship – we often formally partner with, or sponsor, third sector organisations where their culture and values are aligned with ours.
  • profile raising – when we support third sector organisations in any of the above we will, where appropriate and with permission, share our experiences on social media and help to raise the profile of those organisations.      

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In April 2022 the legal landscape for charities and NPOs in Guernsey changed with the introduction of The Charities etc. (Guernsey and Alderney) Ordinance 2021 (Ordinance) and The Charities etc. (Amendments, Exemptions, Governance and Specified Amount) Regulations, 2022 (Regulations).

This brought welcome clarity to the definition of charitable purposes into Guernsey law and also introduced various formalities for the setting up and running of charities and non-profit organisations (NPOs) in Guernsey.

If you are looking to establish a charity/NPO in Guernsey, the process is very straightforward.  We can advise you on which structures are available (trust/foundation/LBG) and the merits of each. We can also assist you in establishing your new charity/NPO either using our standard documentation or we can prepare something more bespoke for you.

Our Guernsey charities team is led by Angela Calnan. Please don't hesitate to contact Angela at any time.

For further information on the law please read this article.

Many individuals think of the traditional trust as being the best way to manage their estate planning needs and are unfamiliar with the alternatives that are available. These include foundations, private family funds, and increasingly, the family limited partnership (FLP). While initially developed offshore, the FLP was harnessed and developed offshore in the Channel Islands as a flexible investment structure and a viable alternative to the traditional trust due to its ability to transmit wealth to younger generations while allowing family heads to retain a sensible level of control. This is particularly important for clients using the FLP to transfer the family business or 'golden egg', where a loss of control is undesirable. An FLP is flexible enough to allow a very bespoke agreement to be out in place to meet the often very detailed and personalised demands of clients.

Developments, consolidations and regulation mean that effective risk management and mitigation has never been more important. Our advice is not a ‘one size fits all’ solution, but rather based on an individual company’s specific business model. By building a partnership with you we can provide trustees with a range of regulatory advice, administration support, products and services within a dedicated team approach, precedent development and on-going education and industry updates.

Together with our multi-disciplinary risk and regulatory team, we advise on anti-money laundering laws and the regulation of trust companies and can assist in the creation and improvement of straightforward operating procedures, including checklists, designed in conjunction with the needs of a trustee to ensure that all members of staff, no matter what their experience, can provide consistent and accurate back office services.

Changes of trustee documents (DORA or IORAs) usually contain indemnities from the incoming trustee to the outgoing trustee which are often hotly negotiated and can be complex. A change of trustee also presents a good opportunity for the incoming trustee to undertake a due diligence exercise by reviewing the trust documents, ensuring that the previous chain of trusteeship is intact and ensuring that the outgoing trustee ratifies or rectifies any flaws in the trust or the trust documents before the trusteeship is handed over. We have considerable experience in narrowing the issues in these negotiations. We are also well versed in assisting our trustee clients in mitigating risk by spotting (sometimes very significant flaws) in trusts before they are taken on and by ratifying previous discrepancies in a commercial manner – commonly without necessitating the involvement of the court.

Alongside companies and wills, family trusts are still a very popular tool for estate planning and asset protection – perhaps even more so in the light of the envisaged changes to the UK non-domiciled regime. Family foundations are proving to be a popular new tool for families looking to ensure their wealth and assets are protected for future generations. We establish trusts and foundations for local and international families to preserve family businesses and ensure appropriate succession planning. We work closely with tax advisers in order to ensure that any new family trust or foundation fits with a family's overall tax position and will be a workable long term, cost efficient structure. Discretionary trusts are still the most popular but we can also advise on fixed trusts, will trusts and pension trusts.

The role of a modern trustee has never been more complex. Trustees must satisfy the needs and desires of their beneficiaries, manage complex assets and navigate an ever-changing legal and regulatory landscape.

We know that trustees can need assistance and advice on how best to satisfy their duties and to meet their legal and regulatory obligations. We understand and have a great deal of experience in working with trustees to get ahead of any potentially difficult situation and resolve it in a way that minimises risk and conflict.

Demand continues to rise for legal professionals with a strong knowledge and understanding of Shariah law concepts continues, a reflection of the growth in Islamic finance products and services for institutions and private clients.

Our team of experienced finance lawyers regularly works with onshore law firms, banks, managers and service providers to assist clients in the UK, the Middle East and Asia, as well as trust and corporate service providers servicing clients in this area.

Read more

We advise internationally based companies and trustees on the establishment and operation of employee incentive schemes.

We address issues such as the funding and structuring of awards as between sponsoring employer and trustee, treatment of dividend entitlements for share awards and the formulation of the beneficial class of employee benefit trusts (EBTs) having regard to international legal and taxation requirements.

Read more

When considering a move offshore, it's essential to seek advice from experienced advisers who know the market inside out.

Our partner-led real estate team regularly helps newcomers in acquiring new homes and/or business premises and guiding them through the relocation process. We act for many high-net-worth individuals and high-value residents.

We believe that communication and responsiveness are the key to a stress-free experience which is why we're always on hand to listen, offer assistance and pick up the phone to keep you informed at every stage of your move. We are consistently praised by clients for our calm, proactive and hands-on approach, ensuring all transactions are completed as swiftly and smoothly as possible.

Some of our people have first-hand experience of relocating themselves, affording them a unique insight into the challenges and opportunities you are likely to face.

We can assist you or your company with all forms of certificates and permits and out-of-scope applications, specifically short-, medium- and long-term employment permits, out-of-scope applications, permanent residence certificates and residence permits.

We can also assist with indefinite leave to remain, tier 2 visas, entrepreneur visas and British citizenship.

Read more

The Middle East and North Africa (MENA) is one of the most dynamic and fastest growing regions in the world. With diversifying markets and governments keen to enact strategies and legislation to bring further innovation, MENA is primed for further transformation and growth.

The demand for professional advisers who understand this rapidly changing environment and the opportunities and challenges it brings has never been higher or more important.

Regional clients with worldwide investments as well as international clients conducting business in the area trust Collas Crill to guide them through their business dealings and wealth planning, with expertise in Shariah-compliant products allied with decades of experience using traditional structures to meet the needs of clients wherever their focus lies.

The Middle East is one of the most dynamic and fastest growing regions in the world. With diversifying markets and governments keen to enact strategies and legislation to bring further innovation, the region is primed for further transformation and growth.

The demand for professional advisers who understand this rapidly changing environment and the opportunities and challenges it brings has never been higher or more important.

Regional clients with worldwide investments as well as international clients conducting business in the area trust Collas Crill to guide them through their business dealings and wealth planning, with expertise in Shariah-compliant products allied with decades of experience using traditional structures to meet the needs of clients wherever their focus lies.

Read more

As the global legal and regulatory landscape becomes ever more complex, managing wealth across generations, succession planning and transferring control of assets has never been more challenging. That's why it's important to work with lawyers who can offer solutions that are tailored to your unique circumstances.

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When considering a move offshore, it's essential to seek advice from experienced advisers who know the market inside out.

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News and insights

Expertise recognised in Lexology Index 2026

The expertise of several partners across the firm has been recognised in the latest edition of Lexology Index. Trusted by thousands of companies and organ...

News 13/05/2026
  • Cayman
  • Guernsey
  • Jersey
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From Fara'id to firewalls: Islamic succession and offshore structures in Jersey, Guernsey and the Cayman Islands

This article examines how Jersey, Guernsey and Cayman's trust legislation interacts with Islamic rules on inheritance (Fara'id) and lifetime gifts (Hibah)...

Insight 10/02/2026
  • Jersey
  • Guernsey
  • Cayman
Read now

Expertise recognised in Lexology Index

The expertise of a number of partners across the firm has been recognised in Lexology Index (formerly Who's Who Legal).  Trusted by thousands of comp...

News 18/12/2025
  • Cayman
  • Guernsey
  • Jersey
Read now

Guernsey private trust companies now require a full fiduciary licence or 'limited permission'

Guernsey law provides for the establishment and regulation of private trust companies (PTCs). In September 2025, the Guernsey Financial Services Commissio...

Insight 11/11/2025
  • Guernsey
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In conversation with Hassan Zawawi: Structuring for Saudi business owners

Following a recent trip to Jeddah, Angela Calnan had the pleasure of sitting down again with fellow private wealth lawyer, Hassan Zawawi, Partner at Alzaw...

Insight 10/11/2025
  • Guernsey
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Recent changes to charities law in Guernsey

On 31 October 2025 a new regulation will come into force introducing an important change for certain charities and non-profit organisations (NPOs) operati...

Insight 29/10/2025
  • Guernsey
Read now

Strong rankings maintained in Chambers UK Guide 2026

Collas Crill's Guernsey and Jersey teams have upheld the firm's rankings across all practice areas in the 2026 Chambers UK Guide, including the Guernsey p...

News 16/10/2025
  • Guernsey
  • Jersey
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This isn't just a trustee… it's a Guernsey private trust company

Granted, the Marks & Spencer reference may have worked slightly better prior to their recent cyber difficulties but, when is a trustee not just a trus...

Insight 18/08/2025
  • Guernsey
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Offshore 'lifeboat' trusts for US persons

In recent months we have seen growing demand in the Channel Islands from Ultra High Net Worth US families and their advisors who are interested in establi...

Insight 30/07/2025
  • Jersey
  • Cayman
  • Guernsey
  • BVI
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The doctrine of mistake in Guernsey

Many jurisdictions have now adopted the equitable doctrine of mistake, but whilst the laws of those jurisdictions may share many similarities, it is impor...

Guide 15/01/2025
  • Guernsey
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The great wealth transfer and the rise of offshore structures for Saudi families

Introduction The concept of wealth transfer is reshaping the global financial landscape, particularly in the Middle East, where a unique confluence of fac...

Insight 16/12/2024
  • Guernsey
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Guernsey and Saudi Arabia: Managing changing families together

Guernsey has looked after the family offices of several of Jeddah's merchant families for many years now with relationships spanning multiple generations....

Insight 12/12/2024
  • Guernsey
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Collas Crill builds on strong rankings in 2025 Chambers UK Guide

Collas Crill's Guernsey and Jersey teams have upheld the firm's rankings across all practice areas in the 2025 Chambers UK Guide, with a notable promotion...

News 18/10/2024
  • Guernsey
  • Jersey
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Secondment for Jack Harben: Goodbye Jersey, hello Riyadh

With Collas Crill's continued strategic focus on the Middle East, we are delighted to announce that Trainee Solicitor Jack Harben has made the move from J...

Life and careers 14/10/2024
  • Jersey
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Collas Crill maintains strong rankings in Legal 500 UK 2025 Guide

Collas Crill's Guernsey and Jersey teams have maintained a strong set of rankings in this year's Legal 500 UK directory. The firm is consistently listed i...

News 04/10/2024
  • Guernsey
  • Jersey
Read now

Private client and trusts talent recognised in Chambers HNW Guide 2024

Collas Crill's Private Client team has once again featured in the Chambers High Net Worth Guide, the guide for go-to individuals and firms in the private ...

News 22/07/2024
  • Cayman
  • Guernsey
  • Jersey
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Collas Crill explains… The duties of a trustee under Guernsey law

What is a trustee? A trust exists if a person (a "trustee") holds or has vested in them, or is deemed to hold or have vested in them, property which does ...

Guide 04/06/2024
  • Guernsey
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Collas Crill explains... Establishing a Guernsey trust

What is a trust? Section 1 of The Trusts (Guernsey) Law, 2007, as amended (the "Law") states that: "A trust exists if a person (a "trustee") holds or has ...

Guide 03/06/2024
  • Guernsey
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In conversation: Angela Calnan on Collas Crill's trip to the Middle East

In November a team from Collas Crill travelled to the Middle East to meet with clients and intermediaries, taking in Dubai and Abu Dhabi and culminat...

Insight 08/12/2023
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UAE New Family Business Law

Family businesses hold a prominent and important role in the UAE economy and, prior to this year, have done so without a flexible and robust legal framewo...

Insight 11/09/2023
  • Guernsey
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Chambers HNW Guide 2023

Collas Crill's Private Client teams in the Channel Islands have once again featured in the Chambers High Net Worth Guide, the guide for go-to individuals ...

Life and careers 21/07/2023
  • Guernsey
  • Jersey
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Middle Eastern succession planning

We reflect on what is a significant period of accelerated growth for Middle Eastern private clients and how business-critical it is for service providers ...

Insight 18/07/2023
  • Guernsey
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Deadline for Guernsey charities

Since the new charities regime was introduced into Guernsey law in April 2022 we have helped a number of charities and non profit organisations (NPOs) und...

Insight 16/12/2022
  • Guernsey
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Epc Top Offshore Law Firms 2022

Collas Crill has once again been named in tier 1 of the 2022 eprivateclient Top Offshore Law Firms. The firm's International Private Client and Trusts te...

News 27/10/2022
  • Guernsey
  • Jersey
  • Cayman
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Angela Calnan: Powerwomen Awards

Angela Calnan, Partner and Head of International Private Client and Trusts in Guernsey, has been shortlisted in the 'Woman of the Year - Guernsey' categor...

Life and careers 26/10/2022
  • Guernsey
Read now

Collas Crill UK Legal 500 2023

Collas Crill has maintained its strong position in the Legal 500 United Kingdom directory this year, upholding its rankings across all practice areas. Des...

Life and careers 29/09/2022
  • Guernsey
  • Jersey
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Family wealth management evolving

In this piece, originally published in ThoughtLeaders4 Private Client magazine, Angela Calnan, Kellyann Ozouf and Sophia Moustras explore the evolving wor...

Insight 06/09/2022
  • Guernsey
  • Jersey
  • Cayman
  • BVI
  • London
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Collas Crill hosts STEP event

Collas Crill is delighted to sponsor and host the third event in the STEP Guernsey's Student Introductory Series. Angela Calnan and Cerisse Fisher will b...

Life and careers 08/08/2022
  • Guernsey
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New Guernsey charities law deadline

In April 2022, new charities legislation in Guernsey came into force, replacing the Charities and Non Profit Organisations (Registration) (Guernsey) Law 2...

Insight 18/07/2022
  • Guernsey
Read now

Who's Who Legal's Private Client

Three Collas Crill lawyers have been listed in the latest edition of Who's Who Legal's Private Client Directory. Guernsey Managing Partner and Head of Di...

Life and careers 09/02/2022
  • Guernsey
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A practical guide to Employee Benefit Trusts (EBTs) in Guernsey

Employee Benefit Trusts (EBTs) have been a feature of the Guernsey trust landscape for many years now. EBT is something of an umbrella term that can be us...

Guide 08/02/2022
  • Guernsey
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Private Client Global Elite

Two Collas Crill lawyers have been included in the Private Client Global Elite Directory 2022/23, a listing of the world's more respected lawyers advising...

News 01/02/2022
  • Guernsey
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Succession strategies

Partner Angela Calnan is quoted in Businesslife's latest edition in a feature entitled 'Strategies for succession – why wealthy Middle Eastern families ar...

Insight 23/11/2021
  • Guernsey
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Collas Crill explains... Trustee liens

This is part of a series of guides in which we examine areas of law that frequently arise in practice. Further guides will be released weekly; click here ...

Guide 03/11/2021
  • Guernsey
Read now

ME families and succession planning

An article by Group Partner Angela Calnan has been published in eprivateclient:'Changing times, changing needs: The growing demand among Middle Eastern fa...

Insight 28/09/2021
  • Guernsey
Read now

Collas Crill explains... Reserved powers

This is part of a series of guides in which we examine areas of law that frequently arise in practice. Further guides will be released weekly; click here ...

Guide 04/08/2021
  • Guernsey
Read now

Chambers recognition

Collas Crill's Private Client teams in the Channel Islands have featured in Chambers 2021 High Net Worth guide, which ranks the leading professional advis...

News 26/07/2021
  • Guernsey
  • Jersey
Read now

Collas Crill ranked tier 1 in 2021

Collas Crill has been named in tier 1 of the 2021 eprivateclient Top Offshore Law Firms. The 2021 eprivateclient Top Offshore Law Firms rankings are bas...

News 14/05/2021
  • Guernsey
  • Jersey
  • Cayman
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Collas Crill's annual Moot

Two students from the Elizabeth College took home the trophy in the 13th annual Collas Crill Moot. Forty-six students from four of the island's sixth for...

News 10/12/2020
  • Guernsey
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New pension and fiduciary rules

Following extensive consultation with industry, in February 2020 the Guernsey Financial Services Commission (GFSC) issued its final rules and guidance und...

Insight 06/11/2020
  • Guernsey
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Chambers and Partners UK 2021

Collas Crill has retained its rankings in Chambers and Partners UK 2021 across all departments and banded individuals in Guernsey and Jersey, with a numbe...

News 22/10/2020
  • Guernsey
  • Jersey
  • London
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Legal 500 UK rankings

Collas Crill has been recommended as a top tier firm in four practice areas in Guernsey and Jersey in the Legal 500 United Kingdom 2021 rankings, reflecti...

News 01/10/2020
  • Guernsey
  • Jersey
  • London
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STEP Private Client Awards finalist

Collas Crill has been named finalist in two categories at the 15th Annual STEP Private Client Awards. The offshore law firm has been shortlisted for Priv...

News 26/08/2020
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'Trust me': From here to indemnity

The 'Trust me' series from Collas Crill's Guernsey International Private Client and Trust team is intended to highlight key considerations and provide pra...

Guide 30/07/2020
  • Guernsey
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Top Offshore Law Firms 2020

Collas Crill has been named as one of the 2020 eprivateclient Top Offshore Law Firms. The 2020 eprivateclient Top Offshore Law Firm rankings are based on...

News 30/07/2020
  • Guernsey
  • Jersey
  • Cayman
  • BVI
Read now

Chambers High Net Worth guide

Collas Crill's award-winning Private Client teams in the Channel Islands have featured in this year's Chambers High Net Worth guide, the guide for go-to i...

News 13/07/2020
  • Guernsey
  • Jersey
Read now

Reach of UK to international trusts

In recent years, the reporting obligations on trustees worldwide have been increasing incrementally, with FATCA and the Common Reporting Standards imposin...

Insight 27/04/2020
  • Guernsey
  • Jersey
  • Cayman
  • BVI
Read now

Rusnano: An update

In December 2019 the Guernsey Court of Appeal handed down its decision in Molard International (PTC) Limited and Pullborough Int. Corp v Rusnano Capital A...

Insight 24/02/2020
  • Guernsey
  • Jersey
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'Trust me': What to inspect when you are expecting... a trust

The 'Trust me' series from Collas Crill's Guernsey International Private Client and Trust team is intended to highlight key considerations and provide pra...

Guide 29/01/2020
  • Guernsey
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Channel Islands: Anti-Bartlett

The Hong Kong Court of Final Appeal (Court of Final Appeal) has delivered its highly anticipated judgment in Zhang Hong Li and others v DBS Bank (Hong Kon...

Insight 05/12/2019
  • Guernsey
  • Jersey
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To apply or not to apply?

Private Trust Companies (PTC) are currently in vogue. So far in 2019 the Collas Crill International Private Client and Trust team have established more th...

Insight 17/06/2019
  • Guernsey
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What is "impact" investing?

What is "impact" investing, sometimes referred to as responsible or sustainable finance, and what do trustees, family offices and others in the private cl...

Insight 31/05/2019
  • Guernsey
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CI pensions update

Angela Calnan was invited to speak at the Channel Islands International Pensions Conference last week to discuss the latest developments in the Guernsey a...

Insight 29/05/2019
  • Guernsey
  • Jersey
Read now

The DIFC's new defined contribution

Group Partner of Collas Crill Guernsey's International Private Clients and Trusts team, Angela Calnan, explains. In 2012, at the ripe young age of 36, I ...

Insight 23/05/2019
  • Guernsey
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No "swapsies" for Barnardo's

The appeal by UK charity, Barnardo's, to change the inflation benchmark of their staff pension scheme has been dismissed under a ruling by the Supreme Cou...

Insight 12/11/2018
  • Guernsey
  • Jersey
  • London
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RTC and Guernsey Law on Mistake

Everybody makes mistakes. However, when those mistakes occur in a trust context the financial consequences can be significant. This is predominantly the c...

Insight 09/11/2018
  • Guernsey
Read now

East meets west

Collas Crill group partner Angela Calnan was invited by Dasein Solutions & Associates to speak at Oxford University's Saíd Business School last week t...

News 13/06/2018
  • Guernsey
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Hastings Bass doctrine

In two cases from 2018, M –v- St Annes Trustees Limited and In the matter of the Aylesford and Achilles Trusts, the Royal Court embarked on an analysis of...

Insight 19/03/2018
  • Guernsey
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Unexplained wealth orders

Do you have property worth more than £50,000, either personally or on behalf of a client? If so, you could be on the receiving end of a Court Order…. Addi...

Insight 26/02/2018
  • Guernsey
Read now

Guernsey's booming Islamic finance sector: Bucking the Brexit trend!

As featured in Offshore Red publication. During a period of relative economic uncertainty, projects for Muslim clients in Guernsey have been continuing fu...

Insight 14/09/2017
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CRS reporting in Guernsey

In the third of Compliance Matters' series of regulatory columns by experts in Guernsey’s legal sector, we discuss the introduction of the new Guerns...

Insight 26/07/2017
  • Guernsey
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HMRC's Register of Trusts goes live

On 26 June 2017, as part of the UK's implementation of the 4th Anti-Money Laundering Directive (4AMLD), the Beneficial Ownership Register for trusts went ...

Insight 17/07/2017
  • Guernsey
  • Jersey
Read now

Employers: Pensions and employee benefit schemes in Guernsey

Both employers and trustees have a duty to ensure that any pension or employee benefit scheme (set up by them for their employees or administered by them,...

Guide 26/05/2017
  • Guernsey
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Pensions and employee benefit schemes in Guernsey

Are you an employer? Or are you a trustee which administers pensions or employee benefit schemes? When did you last review your pension and employee benef...

Guide 26/05/2017
  • Guernsey
Read now

International pensions and savings in the Middle East

Give your employees the benefits that they need to feel secure and appreciated. Collas Crill is a leading participant in the international pensions market...

Guide 13/02/2017
  • Guernsey
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Trustees escape liability for investment losses

In the England and Wales case of Daniel and another v Tee and others [2016] EWHC 1538 (Ch) the High Court ruled that three solicitors, acting as professio...

Guide 20/12/2016
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Momentous decisions: LKM Discretionary Trust

Trust administration can sometimes involve making what can be best described as 'momentous' decisions. In these circumstances the trustee will often seek ...

Guide 20/12/2016
  • Guernsey
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Zakat

What is Zakat? Under Islamic law, Muslims are required to donate a certain amount of their wealth to charity. This practice, which is called Zakat, is the...

Guide 21/11/2016
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Guernsey foundations: A new tool in the box

In this overview, Angela Calnan of Collas Crill, Guernsey looks at the characteristics, potential uses and some practical considerations for Guernsey Foun...

Guide 25/10/2016
  • Guernsey
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The common reporting standard

With the globalisation of the financial sector, it is now much easier for individuals and corporate entities to hold assets outside their jurisdiction of ...

Guide 05/05/2016
  • Guernsey
  • Jersey
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FATCA , CDOT, CRS: Nowhere to hide

With the globalisation of the financial sector, it is now much easier for individuals and corporate entities to hold assets outside their jurisdiction of ...

Insight 20/01/2016
  • Guernsey
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Trusts on tour: Jurisdiction clauses in trust instruments

Copyright in this article vests in the Jersey and Guernsey Law Review. It was published in the October 2015 edition of that publication and is reproduced ...

Guide 10/12/2015
  • Jersey
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Modern Muslim succession planning

Angela Calnan notes that many modern Middle Eastern families are looking offshore to avoid the forced-heirship provisions of Shari’a law. Having lived and...

Guide 28/10/2015
  • Guernsey
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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 rare circumstances, it is appropria...

Guide 20/10/2015
  • Guernsey
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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 families. Many variants have emerged, a...

Guide 20/10/2015
  • London
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The supervisory jurisdiction of the court and foundations

IN THE MATTER OF THE REPRESENTATION OF A LIMITED AND IN THE MATTER OF THE F FOUNDATION AND IN THE MATTER OF ARTICLES 43-46 OF THE FOUNDATIONS (JERSEY) LAW...

Guide 20/10/2015
  • Guernsey
  • Jersey
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Review of the Foundations Law of Guernsey and Jersey

Jersey’s foundations law came into force in 2009. It gave birth to a new Jersey legal entity, this creature of statute being the Jersey foundation. Guerns...

Guide 20/10/2015
  • Guernsey
  • Jersey
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A rare example of a court exploring the nature of unit trusts

Barclays Wealth Trustees (Jersey) Limited & Another v Equity Trust (Jersey) Limited and Another [2014] JRC102D Summary If you are involved with a unit...

Guide 20/10/2015
  • Jersey
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Settlor reserved powers

It is inherent to the creation of a trust that ownership of assets passes from the existing owner (settlor) to the trustee. Historically transfer of owner...

Guide 20/10/2015
  • Jersey
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Personal liability clarified: Investec v Glenalla in the Court of Appeal

In a decision that will bring a sigh of relief to trustees in both Guernsey and Jersey, the Guernsey Court of Appeal has clarified the extent of a trustee’...

Guide 23/07/2014
  • Guernsey
  • Jersey
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Under the wire

PREST V PETRODEL RESOURCES LIMITED: 2013 UKSC 34 The famous case of Salomon v A Salomon & Co established the core principle of company law that a comp...

Guide 28/06/2014
  • Guernsey
  • Jersey
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