Practice notes
British Virgin Islands (BVI) trusts law is contained in the Trustee Ordinance, Cap 303 (as amended) as revised from time to time and the Virgin...
Produced in partnership with Mourant Ozannes
22nd Feb
Practice notes
For general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man.Legal frameworkIsle of Man trust law...
Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC
22nd Feb
Practice notes
STOP PRESS: The OECD Forum on Harmful Tax Practices (FHTP) has confirmed that the 12 jurisdictions it considers as having 'no or only nominal'...
22nd Feb
Practice notes
For general information on Guernsey, see Practice Note: Private Client jurisdictional guide—Guernsey.Guernsey as a trust jurisdictionWhilst there are...
Produced in partnership with Gavin Ferguson of Ogier
22nd Feb
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda
22nd Feb
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
Produced in partnership with Mourant Ozannes and Carey Olsen
22nd Feb
Practice notes
IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal...
22nd Feb
Practice notes
For general information about Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].What is a Jersey foundation?The...
Produced in partnership with Mr David Dorgan
15th Feb
Practice notes
This guide sets out how e-signatures are used in various international jurisdictions. The table provides a quick-reference summary of whether...
Produced in partnership with Diego Krischcautzky and Diego Fernández of Marval, O’Farrell & Mairal
2nd Feb
Practice notes
This guide sets out the requirements for executing simple contracts in various international jurisdictions. The table provides a quick-reference...
Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal.
2nd Feb
Q&As
We have assumed that:•the interest in the French property constitutes immovable property under English law•the minor grandchildren are habitually...
22nd Jan
Practice notes
This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the...
Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal
19th Jan
Practice notes
For general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man. For information on foundations,...
Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC
15th Jan
Practice notes
UK practitioners will come across situations whereby complex US and UK tax issues arise for estates of decedents who were domiciled in the UK at death...
Produced in partnership with Martin Scullion, Director at Buzzacott LLP
15th Jan
Practice notes
Application for Grant of ProbateGuernsey domiciled testatorThe probate jurisdiction in Guernsey is administered by the Ecclesiastical Court. The daily...
15th Jan
Practice notes
This Practice Note produced in partnership with Adeline Wong, Istee Cheah and Justin Chong of Wong & Partners, Kuala Lumpur.IntroductionMalaysia...
15th Jan
Practice notes
For general information on Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].Legal frameworkThe legal framework for...
Produced in partnership with Mr David Dorgan
15th Jan
Practice notes
This Practice Note provides guidance on Cayman Islands trusts. For general information about the Cayman Islands, see Practice Note: Private Client...
Produced in partnership with Mourant Ozannes and Carey Olsen
15th Jan
Practice notes
This Practice Note provides an introduction to the Cayman Islands in the context of offshore trusts.For general information about the Cayman Islands,...
Produced in partnership with Mourant Ozannes and Carey Olsen
15th Jan
Practice notes
The foundation is originally a civil law concept and, unlike the common law trust, a creature of statute. This Practice Note is a summary of the...
Produced in partnership with Gavin Ferguson of Ogier
15th Jan