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Wills for those domiciled in Jersey

By Emma

A Will is a written declaration of your wishes as to how your property (assets) should pass after death. A Will can be amended or revoked at any time before death, provided you retain the requisite mental capacity. Why should I have a Will? There are many advantages to making…

Lifting Lockdown – Reluctant to Return

By Emma

With little to no information being disclosed by the States of Jersey as to the Island’s exit strategy it is extremely difficult for employers to plan and prepare for the lifting of lockdown. The latest advice is that schools are currently closed until 11 May however there is much speculation…

Covid-19: Travel Refunds

By Emma

Travel in and out of Jersey is now a near impossibility: passenger ferries are suspended until the end of April and there are significant restrictions concerning who may use the sole remaining flight service operating out of Jersey. Travellers understandably want clarity on what their rights are when seeking a…

Covid-19 and Workplace Closures

By Emma

Lay offs Should a business take the decision to temporarily close any or all of its establishments in response to a decline in trade following the Covid-19 pandemic provisions regarding layoffs will apply. Lay off is when employers do not provide any work to their employees and the situation is…

Trusts in Jersey

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Jersey has a modern and progressive trust law, the Trusts (Jersey) Law 1984 (the “Trusts Law”), which provides a very suitable and convenient base for a large number of international and personal trusts. A trust is a legally binding arrangement whereby a person (known as “the Settlor”) transfers the legal…

Jersey Foundations

By Emma

Foundations were introduced into Jersey law through the Foundations (Jersey) Law 2009. A number of additional regulations have since been implemented, which introduced rules governing the migration of foundations (in and out of Jersey), the merger of foundations and the winding up of foundations. What is a Jersey Foundation? A…

Jersey leads the way with economic substance legislation

By Emma

Jersey was the first jurisdiction in October 2018 to lodge new legislation in order to meet requirements of the EU Code of Conduct Group on Business Taxation regarding the need for relevant businesses to demonstrate economic substance in the Island. The proposed legislation confirms Jersey’s continuous effort to remain a leading reputable…

‘Fast track’ application for a Jersey Grant

By Emma

A Jersey Grant of Probate (where there is a Will) or a Jersey Grant of Letters of Administration (where there is no Will) is required in order to release assets of a non-Jersey domiciled deceased person held in Jersey where the total value held by any asset-holder exceeds £30,000. If…

Capacity & Self-Determination Law

By Emma

Looking after those who can no longer look after themselves Most of us never question our own ability to make decisions, whether they are financial or health related, with thought only be given by other family members when an individual seems to have or is losing the capacity to make…

Incapacity – Delegates

By Emma

Capacity Looking after those who can no longer look after themselves There may come a time when a person is no longer able to manage their own financial affairs or welfare, whether due to illness, mental disability or as the result of injury and the appointment of someone to manage…

The Role of Tuteur

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A financial guardian, a “Tuteur” (if a man) or “Tutrice” (if a woman) and hereinafter referred to as “Tuteur”, is required in circumstances where a child under the age of 18 years old (“Minor”) inherits immovable (real or freehold) property or a share in immovable property and/or movable (personal) assets…

Jersey Issuers of Initial Coin Offerings (“ICO”)

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As part of Jersey’s constant and continuous effort to evolve its offering and illustrate its commitment to ongoing developments in fintech, the Jersey Financial Services Commission (the “JFSC”) has issued a guidance note in connection with the Island’s approach to ICO activity. Jersey has adopted an innovative and balanced approach,…

Jersey New LLP Law

By Emma

General Information To establish itself as the international offshore financial centre of choice for its prospective clients, Jersey has been working to implement new legislation relating to legal entities located on the Island. In particular, Jersey will be introducing revised legislation in relation to its law on limited liability partnerships…

Disability Discrimination Guide

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The Discrimination (Disability) Jersey Regulations 2018 apply from 1st September 2018. This guide will help employers and service providers of all sizes to prepare to meet the new obligations that will be introduced under the Discrimination (Jersey) Law 2013. This is intended as a practical guide and not as comprehensive…

Tax Residence of Individuals in Jersey

By Emma

  Jersey income tax is applicable to income arising on the island, whether or not the individual concerned lives on the island or not. For example, individuals may have Jersey property income, but do not live here themselves. Nevertheless, non-residents are not taxed on interest accrued on accounts with banks…

Jersey Non-Charitable Purpose Trusts

By Emma

Jersey Non-Charitable Purpose Trusts Traditionally, the hallmark of a trust is that its terms require the trust assets to be utilised for the benefit of beneficiaries, whether they be individuals or legal persons. However, under the Trusts (Jersey) Law 1984 (the “Trust Law”), it is possible to establish trusts for…

Relevancy of Settlors Wishes & Public Policy to Variation of Jersey Trusts

By Emma

Since the introduction of the Trusts (Jersey) Law 1984 the Royal Court has had statutory jurisdiction to vary trusts by way of an order approving the proposed variation on behalf of minor, unborn and unascertained beneficiaries where all the adult beneficiaries have reached an arrangement over that variation to the…

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