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:
- Revenue Bar practice: Income Tax, Corporation Tax, VAT,
Inheritance Tax, Tax Treaty planning;
- English Fund constitution and management in a Tax Treaty
treaty context;
- Private international law practice;
- French corporate and personal taxation;
- French taxation and estate planning for non-residents, or
individuals with links to several jurisdictions;
- French estate, gift and wealth tax planning using civil
law structures and facilities;
- 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;
- Hague Conventions: Corporate recognition, Trusts,
Matrimonial property régimes;
- Probate activities: applying for or oppsoling Grants of
Probate in England and Wales, registering English grants of Probate
in Jersey;
- French legal advice, as appropriate, alongside French
professionals;
- Use of sociétés de personnes, and the
potential link to Jersey partnerships, limited or
otherwise;
- Private international law definition of what is a trust in the
civil law context, France in particular;
- EU taxation, and its development;
- International wealth planning using:
- trusts,
- foundations,
- fund and corporate structures,
- protected cell or segregated companies,
- limited partnerships and LLPs,
- dedicated insurance and re-insurance structures: life or
"general".
- Jersey taxation and estate planning for both Jersey
residents and non-residents;
- 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;
- 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.