Two regimes dealing with separate issues present the risk of losing assets that are left dormant in Jersey bank accounts, as James Sheedy explains

Despite some high-profile naysaying early on, the introduction of freelance solicitors may yet re-shape the legal landscape

Elliot Elsey explains the tax treatment of compensation and the need for practitioners to secure expert advice from ta

Recommendations by the Office of Tax Simplification to streamline inheritance tax are not fundamental reform but are welcome, says Matthe

John Bunker discusses using nil rate band discretionary trusts to assist with resident nil rate ban

Mental element alone can satisfy definition o

Simon Davies, Michael Rogers, and Sandie Lyne consider the Guernsey case of Gresh v RBC Trust Company on mistakes as to ta

In view of the strict penalties for failing to correct tax errors, John Cassidy advises solicitors to make sure clients with offshore affairs have them reviewed withou

Joint committee argues new fees amount to an inheritance tax by the bac