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February 6th 2023

French usufruits - a recent decision of the French Cour de cassation

February 3rd 2023

French secondary homes and la Taxe d'habitation: rumours of its demise may have been greatly exaggerated

May 4th 2022

The French Tax Administration updates its doctrine concerning trust reporting requirements as from 1st January, 2022

February 8th 2022

The 10th anniversary of the French 2181 trust declaration system

July 9th 2021

Usufruits: text of "Outcome Bias" an article on HMRC's "position" by Adrian Shipwright and Peter Harris

December 22nd 2020

The French Government's projet de loi pour le réconfort des principes républicains laid before the Assemblée Nationale. Article 13 - a breach of the European Succession Regulation?

November 27th 2020

The United Kingdom's Internal Market Bill will, when enacted, have significant effects upon Crown Dependency businesses.

November 13th 2020

French Usufruits and HMRC's views on them as "settlements"

October 9th 2020

Constitutional relationship between the UK and the Crown Dependencies. background and restrictions since the Bill of Rights. My conclusion is that the UK or rather English Parliament has no right to legislate for the CDs.

February 18th 2020

Direct access instructions standard terms and conditions

November 12th 2019

Philipson-Stow v IRC [1961] A.C. 727

September 13th 2019

Google Fine: Communiqué of 12th September 2019 issued by the Cour d'appel de Paris. Please refer to Peter for the full note of advice

April 25th 2019

EU Council Decision EUCO XT 20013/19 of 10th April published 11th April 2019 delaying Brexit

April 12th 2019

Jersey's right to EU Free movement of capital: Routier v. HMRC Attorney-General's statement on Supreme Court's judgment

March 27th 2018

OECD and Common Reporting Standard. Is there such a concept as a sham trust? No. Only the document can be a sham: Pugachev

March 6th 2018

The First Barnier proposed draft of the Brexit withdrawal treaty : 28th February, 2018

January 22nd 2018

Articles L.136.1 Code de la Sécurité sociale and 164A, 164B and 165 ter CGI at 22/1/1918

January 17th 2018

Recognition of British legal structures post-Brexit: the siège réel / siège social dilemma

January 2nd 2018

French Loi de Finances 2018 art 31 text of Impôt sur la fortune immobilière

November 7th 2017

Recent High Court decision in Pugachev states that there is no such thing as a sham trust: here is why

October 5th 2017

French Projet de loi de Finances 2018: the new IFI and Trusts

May 22nd 2017

Article on potential developments in the taxation of trusts in France: a spousal exemption?

May 3rd 2017

Insolvency proceedings in Crown Dependencies: Akers v. Samba [2017] UKSC 6 : Offshore "nominee" trusts in non equity jurisdictions and UK Insolvency

February 24th 2017

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

December 14th 2016

Jersey's Constitutional and International status : a Celebration of Autonomy. Papers presented at the Reform Club, 2004

December 1st 2016

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

November 28th 2016

EEA Agreement updated to 2006

November 3rd 2016

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

August 22nd 2016

The steps leading to the EU Succession Regulation

July 19th 2016

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

July 7th 2016

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

June 14th 2016

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

June 7th 2016

The annual French trust declaration n° 2181 Trust 2

May 23rd 2016

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

April 1st 2016

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

February 26th 2016

EU Council Decision to avert BREXIT

February 23rd 2016

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.

January 19th 2016

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

December 9th 2015

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

December 7th 2015

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

December 6th 2015

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

November 13th 2015

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

November 5th 2015

Renvoi or not to renvoi: that is the question

October 29th 2015

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

October 15th 2015

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

October 7th 2015

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

September 15th 2015

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

September 8th 2015

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

September 8th 2015

Regulation EU n°650/2012 : the Succession Regulation

August 25th 2015

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

August 17th 2015

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

June 18th 2015

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

May 7th 2015

French annual Trust declarations 2181 Trust 2 Notice

May 5th 2015

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

May 1st 2015

The English concept of Renvoi confronted with the EU Succession Regulation

April 29th 2015

French Trust declarations: the 2015 Campaign: Please note that this is no longer up to date. You should consult with Peter Harris on the current declarative obligations of trustees, settlors and beneficiaries alike

April 2nd 2015

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

January 26th 2015

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

January 23rd 2015

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

January 22nd 2015

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

January 8th 2014

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

December 19th 2013

EUROPEAN COMMUNITIES (JERSEY) LAW 1972 and 73

December 11th 2013

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

November 22nd 2013

The French Register of Trusts (1)

October 24th 2013

Overseas Chambers IBC Advert 2013

October 24th 2013

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

October 1st 2013

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

June 4th 2013

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

April 30th 2013

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

March 21st 2013

UK proposal for UK Non-Doms under Draft IGA

March 21st 2013

Draft UK Jersey IGA

January 29th 2013

Defrenois Commentary on Cour de Cassation judgement n 11-15460

January 29th 2013

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

October 24th 2012

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

September 21st 2012

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

September 21st 2012

Cerfa N° 14805*01 - 2181 TRUST1

September 18th 2012

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

September 17th 2012

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

September 10th 2012

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

August 23rd 2012

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

August 6th 2012

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

August 3rd 2012

French Financial Transactions Tax.

August 2nd 2012

Statute of Westminster, The First (1275)

July 10th 2012

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

June 27th 2012

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

June 21st 2012

The Guernsey Ordinance of 19th January,1852

June 21st 2012

The Hague Convention on Agency (not Trusts)

January 19th 2012

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

January 16th 2012

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

December 30th 2011

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

September 15th 2011

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

August 30th 2011

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?

August 26th 2011

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

August 2nd 2011

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

July 15th 2011

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

June 30th 2011

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

June 14th 2011

Première critique du dispositif de l'article 6 sur Trusts

May 18th 2011

Article 6 on Trusts: Projet de loi de finances 2011

May 16th 2011

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

April 11th 2011

TIEA: French 3% annual tax exemptions

February 2nd 2011

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

February 2nd 2011

Tax issues arising from Divorce proceedings within the European Union

December 6th 2010

French Property and Property rights