Search
Searching Content indexed under Offshore Financial Centres by Baker & Partners ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
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.
UK
19 Feb 2018
2
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...
Jersey
7 Feb 2018
3
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.
Jersey
12 Oct 2016
4
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.
Jersey
15 Aug 2016
5
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.
Jersey
22 Feb 2016
6
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.
Jersey
22 May 2015
7
Jersey Foundations - Fit for purpose?
Foundations are a relatively new legal concept in Jersey having been introduced by the Foundations (Jersey) Law 2009.
Jersey
30 Apr 2015
8
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.
Worldwide
13 Apr 2015
9
"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
Jersey
19 Nov 2014
10
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
Jersey
 
30 Oct 2014
11
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)
Jersey
27 Oct 2014
12
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.
Jersey
20 Feb 2013
13
The Bribery Act 2010 – Its Provisions And Implications
The UK's new Bribery Act has been long in the making. After much debate and speculation, sometimes informed and sometimes not, it is to come into force later this summer, namely on 1 July 2011.
Jersey
19 Jul 2011
14
Saisies Judiciaires: The Lifting Of Freezing Orders
On 29 April 2009, the Bailiff issued a judgment (the effect of which was stayed for one month) in relation to an application by Gary Stephen Kaplan ("Mr Kaplan") to discharge a "saisie judiciaire" which was granted in relation to his realisable property in May 2007 pursuant to the Proceeds of Crime (Jersey) Law 1999 ("the 1999 Law").
Jersey
5 May 2010
Links to Result pages
 
1