Mr Daniel Richards

Daniel Richards

Updates

Company & Commercial

Limited partnerships in Jersey
Jersey | 19 December 2011

The Limited Partnerships (Jersey) Law 1994 provides a comprehensive statutory framework for the establishment and operation of limited partnerships. An appropriate structure for a number of different purposes, a limited partnership is often used to provide an additional form of investment vehicle for mutual funds, in particular for the venture capital industry, and is also an attractive structure for various tax-planning purposes.

Innovations in limited partnerships
Jersey | 27 June 2011

Two new types of limited partnership have been introduced in Jersey - the separate limited partnership and the incorporated limited partnership. The new forms differ from a conventional limited partnership in that each has a separate legal personality. The incorporated partnership is further distinguished by being constituted as an independent body corporate and by having perpetual succession.

Private Client & Offshore Services

Limited partnerships in Jersey
Jersey | 15 December 2011

The Limited Partnerships (Jersey) Law 1994 provides a comprehensive statutory framework for the establishment and operation of limited partnerships. An appropriate structure for a number of different purposes, a limited partnership is often used to provide an additional form of investment vehicle for mutual funds, in particular for the venture capital industry, and is also an attractive structure for various tax-planning purposes.

Innovations in limited partnerships
Jersey | 23 June 2011

Two new types of limited partnership have been introduced in Jersey - the separate limited partnership and the incorporated limited partnership. The new forms differ from a conventional limited partnership in that each has a separate legal personality. The incorporated partnership is further distinguished by being constituted as an independent body corporate and by having perpetual succession.

The AIFM Directive: impact analysis for Jersey investment funds
Jersey | 02 December 2010

The Alternative Investment Fund Managers Directive has finally been approved by the European Parliament to regulate the activities of managers of alternative investment funds. A dual system will be created to allow for the regulation of managers who are based either within the European Union or in a third country outside it. This update examines the implications for Jersey.

Jersey taxation of investment vehicles
Jersey | 30 September 2010

The principal Jersey tax statute is the Income Tax (Jersey) Law 1961 (as amended), which determines the rate of Jersey income tax payable by Jersey investment vehicles. A company will be Jersey tax resident for the purposes of the Income Tax Law if it is incorporated in Jersey or, if incorporated elsewhere, its business is managed and controlled in Jersey.