Guidance Note – Maintaining Non UK Tax residence of a Jersey company

This guidance note does not constitute tax advice and should not be relied on as such, it serves to highlight some of the relevant considerations and practical steps that should be considered in determining the location of management and control of a company, which in turn are a means of establishing the tax residence of … Read more

Guidance Note – Economic Substance

This guidance note is a summary of the Economic Substance tax legislation in Jersey.  The guide will not be able to answer all of the detailed questions that clients may have, and it is not intended to be comprehensive advice. The primary legislation in Jersey is the Taxation (Companies – Economic Substance) (Jersey) Law 2019 … Read more

Guidance Note – Register of Overseas Entities

The register requires overseas entities that own UK land or property to declare their beneficial owners or managing officers. Companies House state that there will be “severe sanctions for those who do not comply”, including restrictions on buying, selling, transferring, leasing or charging their land in the UK.