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Key trends in investment funds - 2023

Our global investment funds teams work closely with the leading managers, instructing counsel and service providers around the world, giving us a unique perspective and insight into the trends and forces shaping financial...more

Economic Substance for Jersey Funds

Jersey's economic substance regime has been in existence for four years now. On the one hand its scope has expanded to include partnerships as well as self-managed corporate funds; but on the other hand certain exemptions...more

Jersey LLCs – The Latest Offshore LLC Option

For decades, the Limited Liability Company (“LLC”) structure has been familiar to US managers and investors, with onshore and offshore options combining desirable features of companies and partnerships in one flexible...more

Jersey Company Law Series – Demergers

The Companies (Demerger) (Jersey) Regulations 2018 (the “Regulations”) provides a flexible demerger regime for relevant Jersey companies, whilst simultaneously protecting shareholder, creditor and employee interests. In...more

Changes to the Limited Partnerships (Jersey) Law 1994 – Clarifications, Confirmations and Amendments

Amongst the changes to the Limited Partnerships (Jersey) Law 1994 (the “LP Law”) that have been implemented, included are changes that both helpfully clarify and confirm certain provisions of the existing law with respect to...more

Jersey Withdraws Covid-19 Economic Substance and Corporate Tax Residency Concession

The States of Jersey’s Comptroller of Revenue is withdrawing the temporary concession that it issued in March 2020 in relation to the application of Economic Substance and Corporate Tax Residency Requirements during periods...more

Reform of Jersey Limited Partnerships - Summary of the Key Benefits

Introduction - On 27 April 2022, the States of Jersey adopted the Limited Partnerships (Amendment No. 2) (Jersey) Law (the “Amendment Law”) in relation to the amendments to the Limited Partnerships (Jersey) Law 1994 (the “LP...more

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