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Ogier | Jersey | 9 Jul 2021

Guide to Jersey property unit trusts

Jersey property unit trusts (JPUTs) are frequently used to acquire and hold interests in UK commercial real estate, due to the ease with which they can be established and the fiscal advantages that they can bring. These advantages, combined with the flexibility to tailor the terms of the trust instrument in order to meet commercial and operational requirements, are key to the popularity of JPUTs.
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Ogier | Jersey | 8 Jul 2021

Guide to Jersey property unit trusts

Jersey property unit trusts (JPUTs) are frequently used to acquire and hold interests in UK commercial real estate, due to the ease with which they can be established and the fiscal advantages that they can bring. These advantages, combined with the flexibility to tailor the terms of the trust instrument in order to meet commercial and operational requirements, are key to the popularity of JPUTs.
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Ogier | Guernsey | 25 Feb 2020

Investment Funds - A guide to establishing a fund in Guernsey

Figures from the Guernsey Financial Services Commission (the “GFSC”) Show that as at 31 December 2017, The net asset value of all funds Under…
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Maples Group | Cayman Islands, Ireland, Japan, etc. | 9 Apr 2019

Rise of the Private Equity Type Unit Trust

With Japanese Government bonds yields stuck at around 0% as part of the Japanese Government's Abenomics policies, traditionally risk averse Japanese…
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Forsters LLP | United Kingdom | 8 Mar 2019

Consultation published for SDLT surcharge for non-residents acquiring residential property

The government recently published a consultation proposing the introduction of a 1% stamp duty land tax surcharge on non-residents acquiring residential property in England and Northern Ireland. The proposals include applying the surcharge to non-resident individuals, companies, partnerships and trusts. However, the government is considering relief for non-UK resident individuals who are......
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Macfarlanes LLP | United Kingdom | 16 Nov 2018

Non-resident CGT: new regime for real estate funds

The Government has published legislation on how the new capital gains tax (CGT) regime for non-resident real estate investors will apply to funds and…
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Brown Wright Stein Lawyers | Australia | 15 Nov 2018

Tax Training Notes - November 2018

In 2001 S M Ho, Kah Weng Loh, William Orr and T T Low purchased properties at 404 Queens Parade and 406 Queens Parade in Clifton Victoria and…
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Fried Frank Harris Shriver & Jacobson LLP | United Kingdom | 11 Nov 2018

UK Tax on Non-UK Residents’ UK Property Gains - Update

Following a significant period of uncertainty for the UK real estate investment market, on November 7 the UK Government published a lengthy suite of…
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Timothy Loh LLP | Hong Kong | 7 Sep 2018

Tax Exemption for Open-Ended Fund Companies

Hong Kong’s new open-ended fund companies (“OFCs”) can qualify for exemption from profits tax in a number of ways including through the offshore funds…
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Timothy Loh LLP | Hong Kong | 3 Sep 2018

Open-Ended Fund Companies: Are they Right for Hedge Funds?

Hong Kong launched the new Open-Ended Fund Companies regime in Hong Kong on July 30, 2018. The regime offers an opportunity for Hong Kong based asset…
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