Briefing Notes

Jersey Cell Companies

Originally established in Guernsey, the cell company was introduced in Jersey in February 2006 by way of an amendment to the Companies (Jersey) Law 1991. There are two types of cell companies available under Jersey law – the Incorporated Cell Company (“ICC”) and the Protected Cell Company (“PCC”).
 

Jersey Unregulated Fund Classes

In February 2008, Jersey introduced classes of investment fund which can be established without regulatory approval. Unregulated Fund classes appeal to promoters where speed in bringing a fund product to market is essential and additional regulatory oversight is not required. The Unregulated Funds do not need to produce audited accounts. Sixty-seven Unregulated Funds have been established to date.

Third Party Fund Administration for Non Jersey Funds

The Jersey Financial Services Commission (“JFSC”) has recently introduced guidance notes entitled “Non-Domiciled Fund Guide” (the “Guide”) which set out the requirements needed to ensure a speedy authorisation in Jersey of fund service providers which wish to take on appointments in connection with non-Jersey domiciled funds.  These funds are in essence equivalent to a Jersey Expert Fund (see our Briefing note entitled “Jersey Expert Funds Briefing Note”) or Jersey Recognised Funds or, they are compliant with the EU UCITS (Undertakings for Collective Investment in Transferable Securities) Directive.

Jersey Expert Funds

In recent years, Jersey has been chosen as a jurisdiction for the establishment of a number of specialised investment funds and funds aimed at sophisticated, institutional and high net worth individuals.  The island’s regulator, the Jersey Financial Services Commission (“JFSC”) introduced in February 2004 an expert fund classification which provides a flexible “fast track” procedure for the establishment of these investment funds whilst allowing the funds to benefit from a lighter regulatory touch.

 

Partnerships in Jersey

A variety of partnership structures exist in Jersey – limited partnerships, limited liability partnerships and partnerships governed by customary law are currently available and legislation allowing separate limited partnerships and incorporated limited partnerships is anticipated in Q4 2010 or Q1 2011.  This factsheet should be read in conjunction with our factsheets on Jersey companies, ICCs and PCCs, foundations and trusts.

 

Jersey Property Unit Trusts

A Jersey property unit trust (JPUT), as the name would suggest, is a unit trust governed by Jersey law and used to hold real estate. Like other types of trust, the legal ownership of the assets is vested in the trustee who holds the assets for the benefit of the beneficiaries. The beneficiaries in this case are the unit holders. JPUT's were initially designed to take advantage of seeding relief in the UK, however, although this relief is no longer available, JPUT's have remained popular and useful for a number of other reasons as outlined below.

 

Limited Liability Partnerships

The Limited Liability Partnerships (Jersey) Law 1997 (the "Law") introduced a type of legal entity that was innovative and distinct from other existing types of entity including limited partnerships and limited liability companies: the Limited Liability Partnership (“LLP”).

An LLP can be used in a variety of situations and indeed any type of partnership may apply to become an LLP. They have proved to be particularly useful for, and popular with, professional partnerships firms.

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