Matthew Brehaut

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Guernsey Investment Funds Guide 2025 (Chambers)

4 weeks ago | mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut

This chapter provides the latest information on alternativeinvestment funds and retail funds in Guernsey; including fundformation, restrictions on investors, the regulatory environment,operational requirements, the fund finance market, and theapplicable tax regime. Guernsey is frequently used by advisers and managers globallyfor the formation/domiciling of investment funds. Guernsey is oneof the world's largest offshore finance centres, with athriving funds industry.
Guernsey Poised To Benefit From New LSE Rules To Boost Growth And Innovation

Jul 24, 2024 | mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut

The introduction of new listing rules to boost demand for listing activity in the UK is expected to directly benefit Guernsey as the leading domicile of choice for non-UK companies listing on the London Stock Exchange. The UK's Financial Conduct Authority ("FCA") has announced new rules for listings on the London Stock Exchange ("LSE"), which come into effect from 29 July 2024.
Guernsey Private Investment Funds

May 9, 2024 | mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut

Private Investment funds are one of the three types of Guernsey fund 1. The Protection of Investors (Bailiwick of Guernsey) Law, 2020 (the "POI Law") grants the Guernsey Financial Services Commission (the "GFSC") the ability to develop different classes of funds and determine the rules applicable to such classes. Private investment funds ("PIFs") are subject to The Private Investment Fund Rules and Guidance, 2021 (the "PIF Rules"). PIFs can be open-ended or closed-ended.
Guernsey Private Investment Funds

May 1, 2024 | lexology.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut |Tom Carey |David Crosland | +2 more

Private Investment funds are one of the three types of Guernsey funds[1]. The Protection of Investors (Bailiwick of Guernsey) Law, 2020 (the “POI Law”) grants the Guernsey Financial Services Commission (the “GFSC”) the ability to develop different classes of funds and determine the rules applicable to such classes. Private investment funds (“PIFs”) are subject to The Private Investment Fund Rules and Guidance, 2021 (the “PIF Rules”). PIFs can be open-ended or closed-ended.
Guernsey registered funds

Apr 18, 2024 | lexology.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Tom Carey |David Crosland |Tony Lane | +2 more

Registered funds are one of the three types of Guernsey funds[1]. The Protection of Investors (Bailiwick of Guernsey) Law, 2020 (the “POI Law”) grants the Guernsey Financial Services Commission (the “GFSC”) the ability to develop different classes of funds and determine the rules applicable to such classes. Registered funds are subject to:The Registered Collective Investment Schemes Rules 2021 (the “RCIS Rules”);Registered funds can be open- ended or closed-ended.
An Ideal Domicile For Deal-By-Deal Structures

Mar 4, 2024 | mondaq.com | Matthew Brehaut

A recent article in the Financial Times (Private equity turns to new fundraising tactics in tough market, 21 February 2024) highlights a growing trend we have been seeing for some time: bespoke structures set up for single asset (deal-by-deal) acquisitions.
An Ideal Domicile For Continuation Funds

Jan 10, 2024 | mondaq.com | Matthew Brehaut

Continuation funds have grown significantly in recent years as an alternative to traditional closed-ended fund exit options, driven by ongoing difficulties in the IPO market and M&A activity. Guernsey provides an ideal domicile for continuation funds, with proportionate, principle-based regulation, and a neutral tax environment, facilitating quick-to-market establishments and competitive ongoing costs.
Guernsey Funds And The AIFMD 2

Jan 10, 2024 | mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut

AIFMD 2 will bring significant changes to certain aspects of AIFMD 1. The implications for Guernsey fund managers relate primarily to reporting obligations in respect of Guernsey funds marketed into the EU. We consider that Guernsey remains an ideal jurisdiction from which to access EU investors (perhaps even more so following AIFMD 2).
Guernsey: an ideal domicile for continuation funds

Jan 2, 2024 | lexology.com | Matthew Brehaut

Continuation funds have grown significantly in recent years as an alternative to traditional closed-ended fund exit options, driven by ongoing difficulties in the IPO market and M&A activity. Guernsey provides an ideal domicile for continuation funds, with proportionate, principle-based regulation, and a neutral tax environment, facilitating quick-to-market establishments and competitive ongoing costs. What is a continuation fund?
Guernsey Investment Funds Update

Dec 21, 2023 | mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut

Our investment funds team outline the latest developments within the investment funds market in Guernsey including changes to the requirements for individuals acting as a director, Guernsey pension funds and the fast track application regime for managers of overseas funds.