Foundations

Foundations guidance:

What is a Cayman Islands foundation company? The Foundation Companies Law, 2017 came into force on 19 October 2017, enabling the establishment of foundation companies...

Practice Note

It is necessary to characterise overseas entities for UK tax purposes, as this will determine how they (and their members and potentially other persons connected with...

Practice Note

This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the execution formalities...

Practice Note

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 Guernsey foundations...

Practice Note

For general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man. For information on foundations, including their UK tax...

Practice Note

For general information about Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived]. What is a Jersey foundation? The foundation is a civil law...

Practice Note

There is a wide range of structures that can be used to hold wealth; many use vehicles established outside the UK. This Practice Note discusses how the UK tax system...

Practice Note

A private foundation is a legal entity set up by an individual, a family or a group of individuals, for the benefit of the founders. A foundation can also have charitable...

Practice Note

STOP PRESS: At Autumn Statement 2016 (AS 2016), the government announced that it will consult on a new legal duty on intermediaries arranging complex structures for...

Practice Note
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