Oliver Passmore
Partner | Legal
Jersey
Partner
Jersey
Big things are happening at Ogier. Change is embedded in everything we do. It is redefining our talent, our ways of working, our platforms of delivery, our culture.
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Our sector approach relies on smart collaboration between teams who have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients to see around corners.
Ogier provides practical advice on BVI, Cayman Islands, Guernsey, Irish, Jersey and Luxembourg law through our global network of offices across the Asian, Caribbean and European timezones. Ogier is the only firm to advise on this unique combination of laws.
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Insight
19 November 2013
Jersey
ON THIS PAGE
RELATED
On 6 November 2013, the Taxation (Exchange of Information with Third Countries) (Amendment No. 7) (Jersey) Regulations 2008 came into force, having only been lodged on 22 October.
As our previous Regulatory Group updater noted on 30 October:
The report accompanying the amendment states that its main objective is to address:
The report signals a clear commitment to ensuring that tax information requests made of Jersey entities are dealt with quickly and in line with international standards.
Crucially, the amendments will apply retrospectively to existing requests, subject to certain exceptions. The report envisages that this may expedite Jersey's removal from France's list of non-cooperative jurisdictions.
The key changes include:
The Jersey TIEA regime will therefore now require quicker and more decisive action from recipients of notices, in particular recipients of third party notices.
It is understood that a challenge by way of judicial review to the validity of the Regulations themselves may be pending, as foreshadowed in the recent judgment in APEF Management Company 5 Ltd v Comptroller of Taxes [2013] JRC 205A. A further briefing will be issued in the event that such a challenge proceeds.
Oliver Passmore
Partner | Legal
Jersey
Partner
Jersey
Contact Oliver
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Edward Mackereth
Global Managing Partner | Legal
Jersey
Global Managing Partner
Jersey
Contact Edward
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Katrina Edge
Partner | Legal
Jersey
Partner
Jersey
Contact Katrina
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Nick Williams
Partner | Legal
Jersey
Partner
Jersey
Contact Nick
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Bruce MacNeil
Partner | Legal
Jersey
Partner
Jersey
Contact Bruce
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Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.
This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.
Regulatory information can be found under Legal Notice
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