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Trustees, ESG and Investments – key considerations

As global attention sharpens on climate change and social justice issues, sustainability and responsible governance are increasingly becoming higher priorities for 'Millennial' and 'Gen Z' Beneficiaries....more

Key considerations for trustees deciding whether to exercise their power of appointment

Among a trustee's numerous powers, the exercise of its power of appointment is one it will most often be asked to consider exercising. It is also the power that will come under the most scrutiny from beneficiaries....more

Key considerations for Guernsey trustees when dealing with cryptoassets

The world of cryptoassets continue to evolve at a breathtaking pace, with cryptocurrencies such as Bitcoin and Ether reaching unprecedented heights and capturing the attention of HNWIs. Recent surges in the value of these...more

The future of family offices: Evolving needs, enduring structures

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

Intergenerational wealth transfer part 2: Execution

The best plan is worthless if not properly executed. This article follows on from our earlier discussion on issues clients may need to consider before passing assets to their intended heirs. Here, we highlight some...more

Retiring trustee – reasonable security and retention of assets

Under section 43(b) of the Trusts (Guernsey) Law, 2007, when a trustee resigns or is removed it may require that it be provided with reasonable security for liabilities before surrendering trust property....more

Jurisdiction Shall we make this exclusive?

Jurisdiction clauses in trust deeds are critical in determining the forum for resolving disputes. These clauses can be either exclusive, conferring jurisdiction to a specific court, or non-exclusive, allowing for flexibility...more

Multisig Purpose Trusts

In a remarkable evolution from its origins as a mere memecoin, Shiba Inu - now the 18th-largest cryptocurrency by market capitalisation, valued at an impressive US $8.8 billion - is on the cusp of a bold new chapter: the...more

The Alphabet Trust and its benefits for South African families

As wealth management evolves, South African high-net-worth individuals ("HNWIs") are increasingly looking for efficient offshore structures to protect and grow their assets. One such option is "The Alphabet Trust" -...more

Employee Benefit Trusts – advantages of structuring in Guernsey and Jersey

Employers are increasingly aware of the essential role top-performing employees play in the success of their business. With a globalised workforce and competitive job market, companies that do not focus on employee retention...more

Case insight: Recoverability of English lawyers' costs in hostile Guernsey proceedings

BX v T Limited and AX and JX and CX and OX and PX and QX [2024]GRC066 (27 September 2024) - In a recent supplementary judgment on costs, Lieutenant Bailiff of the Royal Court of Guernsey, Hazel Marshall KC (the "Judge"),...more

There aren't public beneficial ownership registers in respect of trusts - or are there?

Currently, no, there are not public beneficial ownership registers in respect of trusts (at least in the British Virgin Islands ("BVI"), Cayman, Jersey, Guernsey or Bermuda), however, if enacted in the form gazetted, the BVI...more

A common purpose – the DAO opportunity for Guernsey trustees

It may not be "conventional" private client work, but the rapidly evolving nature of the digital economy has created exciting opportunities for Guernsey trustees and trusts professionals, with Guernsey purpose trusts...more

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