01/21/2025

New rules for Privy Council appeals

The New Rules apply to all appeals filed with the JCPC on or after 2 December 2024, including applications for permission to appeal.

01/17/2025

The doctrine of mistake in Guernsey

The doctrine of mistake can often provide a relatively inexpensive and efficient way to rectify a mistaken decision by a settlor

01/16/2025

HMRC investigations: code of practice 9

At the present time, COP9 is the only facility open to a taxpayer in which HMRC will, in certain circumstances, offer a written guarantee of no criminal investigation.