Government measures in key jurisdictions 3rd edition final - Flipbook - Page 86
Jersey
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
Has any new
legislation been
introduced in light of
Covid-19?
•
•
•
•
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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.
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.
Company
law matters
•
The Jersey Companies Registry is fully operational and continues to provide a full service. It is
demonstrating flexibility in its approach by accepting electronic signatures and the
submission of information electronically to assist users during the current situation.
Have any measures
been put in place to
accommodate social
distancing (such as
remote general
meetings)?
•
The Jersey Financial Services Commission has similarly demonstrated a flexible approach in
accepting electronic or scanned signatures with applications and filings to help overcome the
challenges caused by the travel and social distancing restrictions imposed by the coronavirus
pandemic.
•
Jersey’s Comptroller of Revenue has issued guidance to confirm that where companies’
operating practices have to be adjusted to compensate for the Covid-19 pandemic, the
Comptroller will not determine under Article 6 of the
Taxation (Companies – Economic Substance)(Jersey) Law 2019 that a company has failed the
economic substance test.
•
Mourant has produced a briefing regarding regulatory considerations for licensed financial
services businesses in the Channel Islands when responding to the Covid-19 outbreak.
•
Mourant has also considered the ways companies can overcome barriers to completing
transactions during the Covid-19 pandemic. All the most recent Mourant updates relating to
Covid-19 are available at Mourant Covid-19 Updates.
Government measures in key jurisdictions