Overseas Chambers of Peter Harris

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

The Work We Do (English)

Overseas Chambers policy is to analyse the facts, clarify and classify the issues in their domestic legal and fiscal context, and then, within their private international law and treaty context, seek to identify possible solutions. The best course of action is then agreed with the client and implemented.

Overseas Chambers will consider any civil, commercial or taxation issue arising between France, Jersey and the United Kingdom, and advises in international matters, particularly on differences between the treatment of corporates, trusts and civil law entities arising in different jurisdictions.

Our services include:

  1. Revenue Bar practice: Income Tax, Corporation Tax, VAT, Inheritance Tax, Tax Treaty planning;
  2. English Fund constitution and management in a Tax Treaty treaty context;
  3. Private international law practice;
  4. French corporate and personal taxation;
  5. French taxation and estate planning for non-residents, or individuals with links to several jurisdictions;
  6. French estate, gift and wealth tax planning using civil law structures and facilities;
  7. Tax treatment in the United Kingdom of French estate planning methods such as tontines,  assurance-vie, en cas de vie, and en cas de décès.   Distinction from Personal Portfolio Bonds;
  8. Hague Conventions: Corporate recognition, Trusts, Matrimonial property régimes;
  9. French legal advice, as appropriate, alongside French professionals;
  10. Use of sociétés de personnes, and the potential link to Jersey partnerships, limited or otherwise;
  11. Private international law definition of what is a trust in the civil law context, France in particular;
  12. EU taxation, and its development;
  13. International wealth planning using:
    1. trusts,
    2. foundations,
    3. fund and corporate structures,
    4. protected cell or segregated companies,
    5. limited partnerships and LLPs,
    6. dedicated insurance and re-insurance structures: life or "general".
  14. Jersey taxation and estate planning for both Jersey residents and non-residents;
  15. Advising on the impact on existing and future structures of Tax Treaties, Tax Information Exchange Agreements and mutual assistance; strategies to respond to initial enquiries and investigations;
  16. Specific assistance and advice in relation to "misunderstanding" and "misuse" of information transmitted between tax administrations: rectification and reinstatement.

Investment Fund advice: English LLPs for the mobile.

Advice to solicitors, will writers notaries and avocats on the effect of the EU Succession Regulation 650/2012; on the applicable law to successions governed by the law of France or by a law of the United Kingdom and/or of the Channel Islands; and on the issues of habitual residence and the nationality option. Use of the general term British Citizenship so as to allocate jurisdiction within the United Kingdom and the Channel Islands under the Regulation's nationality option.