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Introduction The Taxation (Implementation) (International Tax Compliance) (Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures) (Jersey) Regulations 2020 are expected to come into force shortly. The regulations will primarily affect promoters and service providers of certain arrangements, implementing a 30-day window to report disclosable arrangements to the Comptroller of Revenue. Failure to comply may lead to financial penalties and, in some instances, criminal penalties. It is important that intermediaries and certain taxpayers become astute to the requ...

The COVID-19 pandemic has undoubtedly changed the way in which businesses are run and to a certain extent normalised remote-working arrangements. The Office of the Privacy Commissioner for Personal Data recently issued three guidance notes relating to working-from-home arrangements. This article summarises the guidelines' key recommendations for employers and employees, particularly with regard to the use of videoconferencing software.

The COVID-19 pandemic continues to ravage society. For the greater part of 2020, economies were brought to a standstill and lives were lost to the virus. In an effort to eradicate COVID-19, vaccines have been developed at a rapid pace. Employers are now contemplating imposing workplace-wide vaccination programmes in order to bring back available workforces and increase operational efficiency. Is this legally permissible? Employers' management prerogative to enact measures to keep workplaces safe Employers have a management prerogative to require employees to be healthy and fit to work. This ...

Introduction US citizens(1) who are UK-resident beneficiaries of US trusts may be taxed twice on the trust's income or capital gains because of the overlapping scope of UK and US taxation. The UK-US Double Taxation Convention (the treaty) may not serve as the desired panacea where there is a mismatch in both the timing of tax liabilities and the taxpayer's identity under the domestic laws of each jurisdiction. This potential liability to double taxation may be an unfair cost of using such trusts to benefit members of transatlantic families. However, as outlined below, there are options for mi...

Introduction In its initial response to the White Paper published in February 2020, the government indicated that it was "minded" to appoint Ofcom as the regulator responsible for oversight of the new regime, to be primarily funded from industry. While consultation responses were "balanced" as to the benefits and risks of appointing a new body as against extending the powers of an existing one, the government has confirmed Ofcom as the regulator, emphasising that empowering an existing regulator would "help the timely introduction of the online harms regime". As Ofcom's name has been bandied ...