Overseas Chambers of Peter Harris

Maison de la Boucterie
Rue de la Boucterie
Saint Saviour
Jersey, JE2 7ZW

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6th July 2012 - The French supplemental Finance Bill for 2012

Les affres de la qualification d'un trust. ou De Charybde en Scylla... Doyen Bernard Hatoux

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26th June, 2012: The prospects for a French levy on Trustees.

The Guernsey Ordinance of 19th January,1852

The Hague Convention on Agency (not Trusts)

Discretionary trusts under the new French trust régime: initial thoughts II.

Taxation of assets and rights placed in a trust. Declarative obligation.

Taxation des biens et droits placés dans un trust. Obligations déclaratives : Texte du rescrit N° 2011/37 (ENR) du 23 décembre, 2011.

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The Boris Becker judgement: A fundamental change in the position of any “star” or performer appearing in France. Will Queen’s now benefit at Roland Garros’ expense?

The Boris Becker judgement: A fundamental change in the position of any “star” or performer appearing in France. Will Queen’s now benefit at Roland Garros’ expense?

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Jersey’s TIEA with France; confirmation that the 3% annual tax exemptions apply.

Discretionary trusts under the new French trust régime: initial thoughts.

SCIs and Member’s loans (comptes courants d’associés) : French Wealth Tax changes from 1st January, 2012.

SCIs and Member’s loans (comptes courants d’associés) : French Wealth Tax changes from 1st January, 2012.

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Article 6 on Trusts: Projet de loi de finances 2011

The Poillot decision on trusts: jugement du TGI Nanterre 2ème chambre : 4th May 2004

French changes in the stamp duty liabilities on transfers of shares in foreign companies owning French immovable property: 5% as from 1st November, 2011

French changes in the stamp duty liabilities on transfers of shares in foreign companies owning French immovable property: 5M as from 1st November, 2011

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French tax law changes for non-residents: Trusts, Pension plan commutations, Exit Tax, and Member’s loans.

French tax law changes for non-residents: Trusts, Pension plan commutations, Exit Tax, and Member’s loans.

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Première critique du dispositif de l'article 6 sur Trusts

TIEA: French 3% annual tax exemptions

The loi de finances rectificative pour 2011 was published on 30th July, 2011 and therefore entered into force on that date.

The loi de finances rectificative pour 2011 was published on 30th July, 2011 and therefore entered into force on that date.

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TIEA Extract - Accord entre France et Jersey relative à l’échange de renseignements en matière fiscale.

Tax issues arising from Divorce proceedings within the European Union

French Property and Property rights

Statute of Westminster, The First (1275)

French Financial Transactions Tax.

Trusts: Instruction 13 K-5-12 18/7/2012 defining 2012 French Trustee levy article 990J Declaration date

Trusts: Instruction 13 K-5-12 18/7/2012 defining 2012 French Trustee levy article 990J Declaration date

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Contribution exceptionnelle ISF pour 2012: Communiqué de presse n° 069

Change in French Tax administration’s database arrangements as from Wednesday 12th September, 2012: administrative instruction n° 13 A-2-12.

Change in French Tax administration’s database arrangements as from Wednesday 12th September, 2012: administrative instruction n° 13 A-2-12.

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Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts

Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts

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Translation, unofficial and uncertified, of Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts

Translation, unofficial and uncertified, of Décret n° 2012-1050 du 14 septembre 2012 relatif aux obligations déclaratives des administrateurs de trusts

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Cerfa N° 14805*01 - 2181 TRUST1

Cerfa N° 14805*01 - 2181 TRUST1 The declaration of existence, modification or extinction of a trust

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Cerfa N° 14807*01 - 2181 TRUST2 The Trustee levy declaration due by 30th September, 2012.

Cerfa N° 14807*01 - 2181 TRUST2 The Trustee levy declaration due by 30th September, 2012.

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Outline commentary on the French Trust Taxation Instructions published 16th October, 2012

Outline commentary on the French Trust Taxation Instructions published 16th October, 2012

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Cour de cassation chambre civile 3 Audience publique du 19 septembre 2012 N° de pourvoi: 11-15460

Cour de cassation chambre civile 3 Audience publique du 19 septembre 2012 N° de pourvoi: 11-15460

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Defrenois Commentary on Cour de Cassation judgement n 11-15460

Draft UK Jersey IGA

UK proposal for UK Non-Doms under Draft IGA

Summary of French Wealth Tax (ISF), rates and filing dates for 2013

Investment Protection Treaties ratified by France, sometimes useful for their Wealth Tax (ISF) advantages

Investment Protection Treaties ratified by France, sometimes useful for their Wealth Tax (ISF) advantages

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"Commissioner Prodi's statement of the position of Jersey within the Union and partly within the Communities of 9th December, 2002."

"Commissioner Prodi's statement of the position of Jersey within the Union and partly within the Communities of 9th December, 2002."

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Cour de Cassation Chambre Criminelle, 5 juin, 2013, 12-83334

Overseas Chambers IBC Advert 2013

The French Register of Trusts (1)

Savings Directive mandate by Council to Commission re Non-EU but European States and Territories

Savings Directive mandate by Council to Commission re Non-EU but European States and Territories

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EUROPEAN COMMUNITIES (JERSEY) LAW 1972 and 73

The constitutional legislation between the Crown Appendages / Dependencies - Bailiwicks of Guernsey, of Jersey, and the Isle of Man- and the European Union.

The constitutional legislation between the Crown Appendages / Dependencies - Bailiwicks of Guernsey, of Jersey, and the Isle of Man- and the European Union.

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The English Trust of Land: a peculiar conveyancing tool that no one else understands: FATCA and the French tax adminstration

The United Kingdom Bill of Rights 1689: a Constitutional Act with fiscal consequences ...

The United Kingdom Bill of Rights 1689: a Constitutional Act with fiscal consequences ...

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Are the French introducing personal taxation by reference to nationality rather than residence by the back door?

Are the French introducing personal taxation by reference to nationality, rather than by reference to residence? The Andorran question.

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Linked In discussion group on EU Commission's partial and incorrect position on Regulation 650/2013

French Trust declarations: the 2015 Campaign

The English concept of Renvoi confronted with the EU Succession Regulation

A common trust or not a common law trust? Akers et al & SICL v Samba

French annual Trust declarations 2181 Trust 2 Notice

The Cousin Report of 2013 on the constitutional status of Guernsey Jersey and the other Channel Islands, a Comedy of foreign errors.

The Cousin Report of 2013 on the constitutional status of Guernsey Jersey and the other Channel Islands, a Comedy of foreign errors.

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French exemption where one spouse is non-resident - e.g. working in Jersey

French exemptions where one spouse is non-resident - e.g. working in the Channel Islands

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Eu Succession Regulation 650/2012: Movables in Europe and the position for residents and '[nationals?]' of the The Crown Dependencies

The EIU Succesion regulation and its applications to residnets and for want of a better term "nationals" of the Crown Dependencies

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Regulation EU n°650/2012 : the Succession Regulation

"Closest Connections" The CDs, the British Islands and the UK in relation to the European Succession Regulation 650/2012.

Closest Connections The Crown Dependencies, the British Islands and the United Kingdom in relation to the European Succession Regulation 650/2012.

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EU study on the international law of succession - critique of EU Europe's deployment of UK Report

EU study on the international law of succession - critique of EU Europe's deployment of UK Report

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Response to Pascal Chassaings Paper preparing the French Notariat for EU Regulation 650/2012

Response to Pascal Chassaing's paper in Defrenois: Droit Européen des Successions Internationales - Le Règlement du 4 juillet, 2012 à la page 37

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Off TDF (Trusts Discussion Forum) discussion of Renvoi in EU Regulation 650/2012

How to sue the French state and its administration for breach of EU law in relation to social security contributions

How to sue the French state and its administration for breach of EU law on social security contributions

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Renvoi or not to renvoi: that is the question

The current debate as to the permitted extent of renvoi in the EU Succession Regulation : Regulation 650/2012

Is "God Mode" to be tolerated ? The current debate as to the scope of renvoi within the EU Succession Regulation : Regulation 650/2012

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French and Spanish Usufructs and in rem property right dismemberments: HMRC is entrammelled in its own newsletters.

French and Spanish susfructs and in rem dismemberments: HMRC Trusts and Estates now entrammelled in its own Newsletters?

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The McNally Gale correspondence which has effectively curtailed the efficient use of the EU Succession Regulation by British citizens in France and in the United Kingdom

Sources for the English common law on the transfer of foreign immovables on death prior to 1897 and 1925 Consolidation: Megarry and Wade The Law of Real Property 3rd Edition 1966 pp 542-550, Dicey and Amherst Tyssen

Le Trust of Land anglais n'est pas sujet à la réqualification par l'article 792-0 bis I 1 CGI et demeure immeuble

Le Trust of Land anglais n'est pas sujette à la réqualifcation de l'article 792-0 bis I 1 CGI et demeure immeuble

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Komu v Komu or how the CJEU has entrenched the trust of land as a right in rem over an immovable and finished setting HMRC's head in concrete instead of sand.

Usufructos, Rights in rem in immovables and how the CJEU has clarified the issue under the Brussels Regulations and, en passant, buried HMRC's 2015 Newsletter in concrete.

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EU Council Decision to avert BREXIT

The seminal case on treatment of Foreign Entities at law: Dreyfus

The Case of Dreyfus v CIR 1929 TC XIV 560: the English authority on how to analyse a foreign entity

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French Register of Trusts : Décret n° 2016-567 du 10 mai 2016 relatif au registre public des trusts NOR: FCPE1414439D

Décret n o 2016-567 du 10 mai 2016 relatif au registre public des trusts NOR : FCPE1414439D (1)

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The annual French trust declaration n° 2181 Trust 2

The Role of Jersey in the European Communities: the speech given to the Jersey IOD by Lord Rippon on 23rd February, 1989

Présentation du lundi 4 et mercredi 6 juin au Grand Hôtel Jersey au groupe Martin Reviseur

Dreyfus v. The Commissioners of Inland Revenue Tax Cases Vol XIV (1928-1929) p. 560

The steps leading to the EU Succession Regulation

The United Kingdom Report on its Succession Law to the Deutsches Notarinstitut in view of the proposal for an EU Succession Regulation

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Article 50 litigation High Court Judgment read out and handed down on 3rd November, 2016

EEA Agreement updated to 2006

Divorce at 40, Going back to Mum and Dad: June 2012

A Celebration of Autonomy. Papers presented at the Reform Club, 2004

Standing Committee A minutes of 24th June, 1980 on the Scottish Proper Liferent