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Benefits of Jersey companies for UK & US listings

Recent weeks and months have seen regular coverage on the growing trend of large UK based companies exploring listings on US stock exchanges such as New York Stock Exchange (NYSE) and Nasdaq at the expense of the London Stock...more

Jersey Companies for UK & US listings

Recent weeks and months have seen regular coverage on the growing trend of large UK based companies exploring listings on US stock exchanges such as New York Stock Exchange (NYSE) and Nasdaq at the expense of the London Stock...more

Proceeds of Crime Law: Jersey's AML / CFT / CPF regime

Executive Summary - On 30 January 2023, legislation came into force that amended the Proceeds of Crime (Jersey) Law 1999 ("the POCL") and expanded the scope of Jersey's anti-money laundering, counter-terrorist financing,...more

Jersey LLCs – key points for US managers and investors

Limited Liability Companies (“LLC”) are a familiar structuring tool for US managers and investors, and the introduction of the Jersey LLC is part of a strategy by the jurisdiction to increase its appeal to the US market. ...more

Advantages of Jersey / Guernsey companies as UK ‘qualifying asset holding companies’ (QAHCs)

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...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

What next for Data Subject Access Requests (DSARs)? The direction of travel

Data subject access requests (DSARs) are a cornerstone of the data protection regime, being fundamental in helping individuals to exercise their rights. If individuals do not know what information an organisation has about...more

Facing a DSAR: How to Respond to a Data Subject Access Request

With the use of Data Subject Access Requests (DSARs) becoming increasingly common, it is important that anyone dealing with personal data understands what a DSAR is, when it can be used, how an organisation should respond to...more

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