Searching Content indexed under Wealth Management by Baker & Partners ordered by Published Date Descending.
Links to Result pages
1 2  
Economic Torts: Another Way To Pursue The Person Behind The Corporate Veil
You provide goods or services to a company, but the company is unable to pay. You know that the person behind the company, who received the benefit of the contract, has the money to pay – and that he is responsible for the company being insolvent.
11 Oct 2018
Un-Tainting Protected Settlements – A Cure When Prevention Fails?
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
19 Feb 2018
Through The Looking Glass: Transparency And Confidential Relationships From A Jersey Advocate's Perspective
International financial centres have always been a target of negative media. "Offshore" has become a pejorative term. Concerns regarding the regulatory and legal systems of "offshore" jurisdictions...
7 Feb 2018
Limitation Period For Breach Of Fiduciary Duty – 3 Years Or 10?
It has never been clearly decided what limitation period applies in Jersey to a claim alleging breach of fiduciary duty against a company director or other fiduciary.
12 Oct 2016
Proposed Amendments To The Trusts (Jersey) Law 1984: A Commentary
The States of Jersey's Chief Minister's Department recently issued a consultation paper on a proposed 7th amendment to the Trusts (Jersey) Law 1984.
15 Aug 2016
Declaratory Relief In The Context Of Regulatory Actions
In a recent judgment the Royal Court has provided helpful guidance to local businesses operating under "lock down" directions issued by the Jersey Financial Services Commission ("the Commission") as to what constitutes a payment in the ordinary course of business.
22 Feb 2016
Crédit Agricole v Papadimitiou
Privy Council decision goes to the heart of what financial institutions should know about the commercial rationale behind transactions and the source of customers' funds.
22 May 2015
Jersey Foundations - Fit for purpose?
Foundations are a relatively new legal concept in Jersey having been introduced by the Foundations (Jersey) Law 2009.
30 Apr 2015
Protecting Yourself From International Tax Investigations
The international political community continues to make the most threatening noises about those who they believe do not pay enough tax.
13 Apr 2015
"Honestly, I Had No Idea!" Unquestioning Loyalty To Your Client Can Make You Dishonest, If Your Client Is A Fraudster
This recent judgment of the Royal Court of Jersey is a wake-up call to offshore fiduciaries and corporate service providers
19 Nov 2014
Cryptocurrencies & Regulation: The Future For Jersey?
Whilst the terms "cryptocurrency" and "Bitcoin" have become increasingly commonplace within the Island, especially given the successful growth of Digital Jersey, there remains a degree of confusion and concern within the financial services industry over the operation and regulation of digital currencies
30 Oct 2014
Blurred Lines: The Shifting Position Between Lawful Tax Avoidance & Unlawful Tax Evasion
The traditional attitude to tax avoidance is encapsulated in the judgment of Lord Tomlin in the English case of IRC v Duke of Westminster (1936)
27 Oct 2014
Achieving The Balance Between Client Confidentiality And Compliance In Jersey
Jersey has never had, contrary to the belief held by some, banking secrecy enshrined in statute. It does have a statutory regime of data protection and client confidentiality is, of course, an important principle and fundamental to the relationship between banker and client.
20 Feb 2013
Jersey Foundations: Fit For Purpose?
The recent judgment in Dalemont v Senatorov and Others [2012] JRC 044A, in which a Jersey Foundation was found to have committed contempt of court for failing to comply with disclosure orders, contained stark and critical observations regarding the administration of the Jersey Foundation.
20 Feb 2013
A Funny Thing Happened On The Way To The Forum
The Jersey Court of Appeal ("Leeds United Football Club Limited v Weston and Levi" [2012] JCA 083) has confirmed the Royal Court’s ruling ([2011] JRC 185) that there is a clear distinction between challenging the jurisdiction of the Jersey court and seeking a stay in favour of a more appropriate forum.
15 May 2012
Property Rights For Unmarried Cohabitants
The Supreme Court of England & Wales recently affirmed in Jones v Kernott [2011] UKSC 53 the principles upon which the Courts in England & Wales may determine the beneficial interests of unmarried couples in their family home.
19 Jan 2012
Prenuptial Agreements, "All That I Have I Share With You - Subject To Contract"
A Prenuptial Agreement was the subject of the recent English Supreme Court decision in the case of Radmacher v Granatino, generating great media interest. What does it mean for couples contemplating marriage in Jersey?
19 Jan 2012
The Stop Tax Haven Abuse Bill
On 17 February 2007, American Senator Carl Levin introduced a Bill titled the ‘Stop Tax Haven Abuse Act’. It contains provisions aimed at combating what Levin described as the $100 billion per year drain on the treasury from offshore tax abuse.
United States
29 Sep 2011
Permafreeze: The Judgment In Customs & Excise v Garnet Investments Ltd
Those who thought the days of the extended informal freeze may be over, think again.
23 Sep 2011
Is There A Requirement To Prove Property Derived From Crime To Prosecute An Offence Of Money Laundering?
This case has brought to the fore a very interesting question in the field of money laundering. The issue at stake was the following: in relation to the laundering offence contained in section 93C(2) of the Criminal Justice Act 1988 and section 49(2) of the Drug Trafficking Act 1994 (the "Acts"), is there a requirement for the prosecution to prove that the property being converted is in fact the proceeds of crime?
20 Jul 2011
Links to Result pages
1 2