Guernsey has established itself as a sophisticated, stable jurisdiction for the structuring of alternative investment funds and bespoke vehicles. Among its suite of offerings, Guernsey permits the formation of unregulated...more
If you're selling UK property owned by a Guernsey company, HM Land Registry will likely require a legal opinion, commonly known as a TR1 legal opinion, from Guernsey lawyers before registering the conveyance. This briefing...more
In today’s competitive business environment, share incentive plans continue to be a popular tool for aligning employee interests with those of management and shareholders. Guernsey and Jersey, as leading offshore financial...more
The use of Guernsey umbrella structures for both regulated and unregulated investment structures has seen a notable rise over the past 18 months.
Where these structures have typically been used for larger, master fund/...more
The process of winding up a Guernsey fund involves several important considerations that boards, fund managers, investment advisers and administrators must navigate carefully. This article explores six aspects which we...more
Fundraising in the global investment space has undergone a significant shift in recent years driven by a range of factors, among them: evolving investor preferences as new generations of investors come through, technological...more
5/12/2025
/ Capital Raising ,
Crowdfunding ,
Digital Assets ,
Environmental Social & Governance (ESG) ,
FinTech ,
Fund Managers ,
Fundraisers ,
Institutional Investors ,
Investment Funds ,
Private Equity ,
Private Equity Funds ,
Regulatory Requirements
Across the globe, second and third generations are inheriting significant wealth and with it, the opportunity to professionalise how their family manages, governs and grows that wealth.
Many are establishing dynamic,...more
4/29/2025
/ Business Entities ,
Corporate Governance ,
Estate Planning ,
Family Offices ,
Investment Management ,
Jurisdiction ,
Private Funds ,
Succession Planning ,
Tax Planning ,
Trusts ,
Wealth Management
We are continuing to see Guernsey and Jersey structures being established for investment into and acquisition of infrastructure assets such as windfarms, network utilities and renewable power....more
Our latest guides for NYSE and Nasdaq take-private deals offer useful insights and legal frameworks....more
The UK Takeover Code will be updated from 3 February 2025 -
Companies with registered offices in the Channel Islands remain in-scope...more
Schemes of arrangement are a vastly flexible mechanism to implement take private transactions and other restructuring in respect of Guernsey companies.
Schemes are, in effect, a legally enforceable arrangement or...more
1/8/2025
/ Acquisitions ,
Companies Law ,
Corporate Restructuring ,
Documentation ,
Enforcement ,
HMRC ,
Island of Guernsey ,
Mergers ,
Private Equity ,
Shareholders ,
Takeovers
Guernsey's latest fund regulatory regime is the private investment fund (PIF) regime -
The PIF Rules provide appropriate funds with a fast-tracked, proportionate and "light touch" regulatory regime...more
Guernsey's flexible corporate regime allows all types of Guernsey companies to amalgamate (including non-cellular companies, protected cell companies and incorporated cell companies) -
Amalgamations can also be carried out...more
Guernsey has long been one of the world's premier jurisdictions for investment funds -
There are a number of advantages for using Guernsey as a jurisdiction, including the wide variety of company and limited partnership...more
1/7/2025
/ Accounting ,
AIFM ,
Articles of Incorporation ,
Asset Class ,
Close-Ended Funds ,
Corporate Entities ,
Due Diligence ,
EU ,
European Commission ,
European Securities and Markets Authority (ESMA) ,
Fund Managers ,
Infrastructure ,
International Jurisdiction ,
Investment Funds ,
Island of Guernsey ,
Jurisdiction ,
Limited Partnerships ,
MiFID ,
Private Equity Funds ,
Private Investment Funds ,
Registered Funds ,
Regulatory Standards ,
REIT ,
The International Stock Exchange (TISE) ,
UK
Looking to establish an investment management firm in the Channel Islands?
This guide outlines the key considerations and requirements for setting up your business in one of the world's leading financial jurisdictions,...more
There is a growing trend for large UK-based companies to consider exploring listings on US stock exchanges such as the New York Stock Exchange (NYSE) and NASDAQ, potentially at the expense of the London Stock Exchange plc...more
12/5/2024
/ Business Listings ,
Channel Islands ,
Corporate Governance ,
Disclosure Requirements ,
Financial Services Industry ,
Infrastructure ,
Initial Public Offering (IPO) ,
Investment ,
Investors ,
London Stock Exchange ,
Nasdaq ,
NYSE ,
REIT ,
Stock Exchange ,
Trading Platforms ,
UK
From a Guernsey legal perspective, a reference to the 'migration' of a company is a reference to the process of the transfer of the company's registration to another jurisdiction, whilst maintaining the legal personality of...more
Guernsey was the first jurisdiction to implement the protected cell company ("PCC"), doing so over 25 years ago.
The PCC was originally created for use in insurance structures, although today it is also widely used for...more
On 1 April 2022, the UK introduced a new tax advantaged corporate structure, a "qualifying asset holding company" ("QAHC"), which benefits from a number of UK tax breaks.
A crucial requirement for QAHC eligibility is that...more
Jersey and Guernsey (collectively, the "Channel Islands") remain popular for both private equity buyout structures of UK and international corporate groups across various industries and asset classes, and for leverage...more
12/5/2024
/ Acquisitions ,
AML/CFT ,
Borrowers ,
Buy-Out Agreements ,
Channel Islands ,
Corporate Structures ,
Credit Facilities ,
Debt Securities ,
High Yield Bonds ,
Investment ,
Leveraged Finance ,
Loans ,
Mezzanine Lenders ,
Offshore Banks ,
Private Equity ,
Tax-Residency Certificate ,
The International Stock Exchange (TISE) ,
UK
After attending the Sifted Summit in London last week, Craig Cordle and Charlotte Gonçalves returned to Guernsey with fresh perspectives on how the Channel Islands can continue to support venture capital firms, startups and...more
10/11/2024
/ Acquisitions ,
Channel Islands ,
Entrepreneurs ,
EU ,
Initial Public Offering (IPO) ,
Insuretech Sector ,
Investment ,
Investors ,
Jurisdiction ,
London Stock Exchange ,
Regulatory Agenda ,
Startups ,
Venture Capital
Guernsey companies are extremely popular, and are used for a wide variety of purposes.
Guernsey companies can be incorporated quickly and a large number of corporate services providers offer day-to-day administration...more
10/4/2024
/ Accounting ,
Acquisitions ,
Audits ,
Capital Gains ,
Company Law ,
Corporate Taxes ,
Documentation ,
Future Tax Treatment ,
Incorporation ,
Infrastructure ,
Inheritance ,
Investment Funds ,
Island of Guernsey ,
Minority Shareholders ,
Share Capital ,
Share Transfer ,
Shareholders ,
Stamp Duty Land Tax ,
Stock Redemption ,
The International Stock Exchange (TISE) ,
UK
Jersey's Royal Court has confirmed the existence of rules in Jersey law that:
Where a trust seeks to provide for mixed charitable and non-charitable purposes, the non-charitable purpose can invalidate the charitable...more
What is a UK REIT?
A Real Estate Investment Trust (REIT), despite the name, is a company (or group of companies) carrying on a property rental and investment business which, if it meets certain conditions, can elect to...more
Guernsey and Jersey have long been popular places used by private equity investors in acquisitions of target businesses given the advantages they offer over other jurisdictions. We're taking a closer look at some of these...more
3/5/2024
/ Distribution Rules ,
Documentation ,
Economic Substance Doctrine ,
Investment ,
Investors ,
Jurisdiction ,
Nasdaq ,
Private Equity ,
Return on Equity ,
The International Stock Exchange (TISE) ,
UK