Unravelling
Complexity

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Unravelling Complexity

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SOS Substance on Substance: Episode seven – Holding Business and Finance and Leasing Business
Economic Substance

SOS Substance on Substance: Episode seven – Holding Business and Finance and Leasing Business

In the seventh instalment of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot give an update on timing of the ITA Code and consider some FAQs around the “holding business” and “finance and leasing business” definitions.
Changes in offshore M&A - Buyer be aware
Investment Funds

Changes in offshore M&A - Buyer be aware

George Weston, Philip Graham and Matt Taber discuss the practical impact of recent legislation in the British Virgin Islands and the Cayman Islands on offshore M&A transactions. This article was first published in the September 2019 issue of PLC Magazine.
SOS Substance on Substance: Episode six - what should directors be doing now?
Economic Substance

SOS Substance on Substance: Episode six - what should directors be doing now?

In the sixth episode of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot examine good governance principles for BVI entities in the context of the classification process and what entities should be doing now in light of their statutory obligations
SOS Substance on Substance: Episode five
Economic Substance

SOS Substance on Substance: Episode five

In the fifth episode of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot confirm that the first economic substance (ES) compliance “financial period” has commenced for all BVI companies and other relevant legal entities and also address some common misunderstandings regarding the ES timetable.
SOS Substance on Substance: Episode four
Economic Substance

SOS Substance on Substance: Episode four

In the fourth episode of Harneys’ Substance on Substance series, Philip Graham and Josh Mangeot discuss the option of continuing a BVI entity out of the jurisdiction (sometimes called a “re-domiciliation” or “migration”) as a response to the economic substance legislation.