Government measures in key jurisdictions 2nd edition final pages - Flipbook - Page 68
Jersey
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Litigation
Are the courts
operating?
The Jersey courts remain open and directions have been made for civil cases during
the COVID-19 pandemic. The courts will continue to hear cases but urgent / public law
/ family law cases will take precedence.
Strict procedures are in place for essential hearings where attendants must adhere to
social distancing guidance.
Jersey’s Employment and Discrimination Tribunal has adjourned all final hearings due
to be heard before the end of May 2020. Case management and interim hearings will
proceed but the parties are required to attend by video or telephone conference.
The Royal Court has given directions on the remote execution of powers of attorney
and affidavits.
Tax
Deferral of payment of Social Security contributions
•
Has any new
legislation been
introduced in light •
of COVID-19?
Small businesses with less than 80 employees are automatically eligible to defer their
payments for the first two quarters of 2020, which are due in April and July 2020.
Businesses with 80 or more employees may apply to defer their payments and
will need to show significant adverse impact on them as a result of the COVID-19
pandemic.
Deferral of payment of Goods and Service Tax
•
GST payments for periods ending between 31 March and 30 June may be deferred for
up to 12 months.
•
For individuals, in respect of residential tax status and days spent in Jersey, the
Government of Jersey has advised that the local tax authority will discount days spent
in Jersey which are as a result of exceptional circumstances related to COVID-19. This
includes, for example, where prohibition of travel orders have been made in response
to the pandemic. See below regarding economic substance.
Government measures in key jurisdictions
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