Claire Le Quesne

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Jersey Private Funds

Jul 10, 2024 | mondaq.com | Christopher J. Griffin |Claire Le Quesne |Robert Milner |James Mulholland

A quick and user-friendly introduction to the Jersey Private Funds (JPF) regime. The Jersey Financial Services Commission ("JFSC") has implemented the Jersey Private Fund Guide Regime ("JPF") on 18 April 2017.
Jersey's Implementation Of The OECD Pillar Two Rules

Jun 12, 2024 | mondaq.com | Alex Ohlsson |Guy Coltman |Peter German |Claire Le Quesne

The Government of Jersey has issued an update to the statement it released a year ago in relation to its plans to implement key aspects of the Pillar Two international tax reforms in Jersey. In May 2023, Jersey announced its intention to implement a Pillar Two Income Inclusion Rule and a Domestic Minimum Tax from 2025.
Corporate and cell migrations: Jersey market update - February 2024

Feb 13, 2024 | lexology.com | Peter German |James Willmott |Kate Andrews |Guy Coltman |Keith Dixon |Christopher J. Griffin | +9 more

Companies and cells can migrate from one jurisdiction to another. This briefing outlines the process of migration for companies and cells, as well as funds. What is a migration? A migration involves changing the jurisdiction of establishment of an entity. On completing the migration the entity survives, and its jurisdiction of establishment is simply changed to that of the destination jurisdiction. What is the process? A migration is achieved by following a statutory process.
Jersey Investment Funds Update

Dec 21, 2023 | mondaq.com | Christopher J. Griffin |Claire Le Quesne |Robert Milner |James Mulholland

Our investment funds team outline the latest developments within the investment funds market in Jersey, including changes to investment business and the revised guidance on outsourcing policy, Schedule 2 and Manager of a Managed Entity (MoME). On 31 October 2023, two amendments to the definition of "investment business" (as set out in article 2(2) of the Financial Services (Jersey) Law 1998 ("FSJL")) came into force.
A Guide To JPUTs (Jersey Property Unit Trusts)

Dec 7, 2023 | mondaq.com | Kate Andrews |Peter German |Claire Le Quesne |Robert Milner

Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we continue to see a steady flow of instructions to establish new JPUTs. This brief guide has been prepared by the real estate finance team at Carey Olsen to provide our clients and professional intermediaries with a general overview of JPUTs, their benefits and their regulation in Jersey.
An Overview Of Jersey Funds: Comparative Table

Aug 15, 2023 | mondaq.com | Christopher J. Griffin |Robert Milner |James Mulholland |Claire Le Quesne

The following table summarises the main points of fund regulation in Jersey. * For a Jersey Private Fund with a Jersey manager which is "marketed" into EU/EEA (as defined in the AIFMD): (a) an AIF Certificate is required (10 days); and (b) if the AIFM is not sub-threshold, the AIFM (or the fund, if self-managed) must obtain an AIF Services Business licence (10 days). These processing times run concurrently with the fund application.
An overview of Jersey funds: Comparative table

Aug 15, 2023 | lexology.com | Christopher J. Griffin |Claire Le Quesne |Robert Milner |James Mulholland |Daniel O'Connor

The following table summarises the main points of fund regulation in Jersey. * For a Jersey Private Fund with a Jersey manager which is "marketed" into EU/EEA (as defined in the AIFMD): (a) an AIF Certificate is required (10 days); and (b) if the AIFM is not sub-threshold, the AIFM (or the fund, if self-managed) must obtain an AIF Services Business licence (10 days). These processing times run concurrently with the fund application.