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11 results found

Article

Ogier | United Kingdom | 17 Jun 2010

HMRC’s Hastings-Bass arguments rejected by English High Court: Futter & Anor v Futter & Ors 2010 EWHC 449

Following its participation in the case of Pitt and Anor v Holt and Ors 2010 EWHC 45 (Ch), HMRC has once again directly intervened in a Hastings-Bass application in England and had its arguments rejected at first instance.

Article

Ogier | Guernsey | 14 May 2010

Hastings Bass - HMRC joined in Guernsey

A recent decision of the Guernsey Court of Appeal brings into focus the role of HM Revenue & Customs ("HMRC") in trust proceedings before the courts of offshore financial centres and the two century old rule that foreign revenue authorities cannot seek to enforce their revenue laws outside their own borders.

Article

Ogier | Guernsey | 12 Oct 2009

Hastings Bass - HMRC joined in Guernsey

A recent decision of the Guernsey Court of Appeal brings into focus the role of HM Revenue & Customs ("HMRC") in trust proceedings before the courts of offshore financial centres and the two century old rule that foreign revenue authorities cannot seek to enforce their revenue laws outside their own borders.

Article

Ogier | Jersey | 31 Mar 2009

Employer’s guide to executive share plans

The world of executive remuneration and the combination of cash and share based incentives is ever under the spotlight.

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