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Searching Content by Ben Morgan (Guernsey) ordered by Published Date Descending.
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1
Guernsey's Substance Requirements - Application To IP Companies And The August Amendments
As with other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019.
Guernsey
7 Oct 2019
2
Corporate And Funds Specialist Returns To Carey Olsen In Singapore
Andrew began working in the firm's Guernsey office in 2007 before relocating to Carey Olsen in Singapore in 2017.
Singapore
27 Aug 2019
3
Summary Of Guernsey Taxation
This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.
Guernsey
2 May 2019
4
Taxation Of Guernsey Funds
Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,
Guernsey
2 May 2019
5
Guernsey Funds Statistics
The following charts provide an overview of the composition of the Guernsey funds industry.
Guernsey
12 Feb 2019
6
Investment Funds: Why Choose Guernsey?
Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry.  Almost 1,000 investment funds, and well over 2,000 sub-funds, are currently administered in the island.
Guernsey
11 Feb 2019
7
Guernsey Funds: Practical Matters To Bear In Mind
When setting up a Guernsey fund, there are certain practical matters to bear in mind to ensure that the establishment and operation proceed smoothly.
Guernsey
11 Feb 2019
8
Hedge Funds In Guernsey
The flexible and pragmatic approach adopted by the GFSC in relation to investment funds aimed at the institutional or high net worth investor market has helped the significant growth of this sector in Guernsey.
Guernsey
8 Feb 2019
9
New Promoters In Guernsey
A central tenet of the GFSC's approach to the regulation of funds is that the administrator of a Guernsey fund is required to satisfy itself that the promoter of the scheme is "fit and proper" by carrying out...
Guernsey
8 Feb 2019
10
Types Of Fund Vehicles Used In Guernsey
Guernsey funds are invariably structured as companies, unit trusts or limited partnerships.
Guernsey
8 Feb 2019
11
Table Of Guernsey Fund Structures
The following table summarises the main points of fund regulation in Guernsey.
Guernsey
8 Feb 2019
12
Licensing Under The POI Law
The POI Law requires anyone who carries on "controlled investment business" in or from within the Bailiwick of Guernsey to hold a licence issued by the GFSC under the POI Law (a "POI Licence"; a "POI Licensee").
Guernsey
8 Feb 2019
13
Guernsey Funds And The AIFMD
Guernsey is a Crown Dependency. The Bailiwick of Guernsey (Guernsey, together with Herm, Sark, Alderney and the surrounding islets) is part of the British Isles but independent of the UK.
Guernsey
8 Feb 2019
14
Changes To Guernsey's Corporate Tax Residence Rules
Guernsey's rules on corporate tax residence changed at the beginning of 2019 following amendments to its existing tax law brought into effect by a combination of the Income Tax
Guernsey
15 Jan 2019
15
Guernsey To Update Corporate Tax Residence Law
Following an announcement in Guernsey's 2019 Annual Budget, revised draft legislation updating the island's corporate tax residence law has now been published.
Guernsey
17 Dec 2018
16
Guernsey's Code Of Market Conduct
The EU's MAR introduced in 2016 continues to present real challenges for businesses seeking to issue certain forms of listed debt securities on any EU regulated market, multi-lateral trading facility or...
Guernsey
4 Dec 2018
17
UK Property Tax Changes - What They Mean For Jersey And Guernsey Structures
The UK Government has announced that with effect from April 2019, it intends to bring non-UK investors into scope for either capital gains tax ("CGT") ...
Jersey
20 Nov 2018
18
Memorandum On Directors' Duties
One of the small, but important, details to arise from the recent case of Carlyle Capital Corporation Limited (in Liquidation) and others v. Conway and others [2017] was that the directors under fire in that case ...
Guernsey
26 Mar 2018
19
Directors' Duties In Guernsey
Lawyers from our corporate practice have drafted this note, which provides a brief synopsis of the common law duties owed by directors of companies incorporated in the Island of Guernsey.
Guernsey
7 Mar 2018
20
Tufton Oceanic's London Stock Exchange IPO Underlines Carey Olsen's Leading Position
Carey Olsen's Guernsey office has advised Tufton Oceanic Assets Limited, a Guernsey registered fund, on the successful completion of its initial public offering on the London Stock Exchange.
Guernsey
12 Jan 2018
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