Corporate & Commercial

Ferbrache & Farrell LLP’s corporate department offers full service corporate, banking and commercial cover and is able to advise on all aspects of Guernsey corporate and commercial law, including banking and finance, regulatory, investment funds, asset management and listings on The International Stock Exchange (TISE).

Latest Insight
05 January 2026
Insight
“People do not leave companies, they leave cultures.” And who shapes that culture? Human Resources. When people hear Human Resources, they often think of hiring…
Dispute Resolution

The Dispute Resolution department at Ferbrache & Farrell LLP has vast experience of local and international litigation and dispute resolution generally, gained from acting in complex local and international high-value disputes, both in Guernsey and throughout the world.

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17 March 2026
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A recent decision of the Upper Tribunal (Immigration and Asylum Chamber) has raised important concerns about the use of artificial intelligence (AI) in legal practice…
Property

The Guernsey property department is dedicated to providing tailored solutions that meet and exceed clients’ expectations. In addition, the property department provides support to colleagues in the corporate and dispute resolution departments on real estate-related technical points of law.

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13 May 2026
Insight
The Guernsey Quarterly Residential Property Prices Bulletin for Quarter 1, 2026 (published 12 May 2026) offers a clear snapshot of how the Island’s housing market…
UK Real Estate

We are delighted to help in relation to providing legal advice for real estate in England and Wales. We listen. We learn what your needs are. We proactively respond. Whether it’s personal or commercial property, we always provide sound and pragmatic advice, adding value to the transaction.

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20 May 2026
News
The Land Registry has today released the UK House Price Index for March 2026, showing that average UK house prices fell by 0.4% between February…
Private Client

Our services for private client matters include the drafting of realty and personalty wills, acting as professional executors, and assisting foreign lawyers who have requirements in this jurisdiction.

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05 January 2026
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“People do not leave companies, they leave cultures.” And who shapes that culture? Human Resources. When people hear Human Resources, they often think of hiring…

Chambers Global Directory Rankings

We are excited to be shortlisted for The Citywealth ‘Boutique Law Firm of the Year’ in Guernsey.  
Having been open for just over a year, this is a great achievement and recognition for the fantastic work of our staff.
Thank you to everyone who voted for us and we look forward to the main event in January.  

 

On the face of it, this might sound like a very simple question, and with an obvious answer. 

To a buyer, contents are things like carpets, curtains and white goods and are important to the use and enjoyment of a property. To a Guernsey conveyancer and our Treasury, contents are the trigger for a separate thought process.  Why is that?

In fact, it goes back to an old Ordonnance in 1852, and which is called the Ordonnance des Biens Meubles et Immeubles 1852

Most recently, contents play a very important part of the new Document Duty regime and which came into force on 15 November this year; more on that below.

The governing piece of secondary legislation of 1852 is still important today.  It made an important distinction between “immeubles”, literally translated as ‘immovables’ and what we consider as realty (being the land and things forming part of the land, such as pipes for services and buildings), and “meubles”.  That word translates as ‘movables’ or personalty, and (very) loosely equates to what most of us would consider as ‘contents’.  The Ordonnance treated meubles as those things which could be removed from one place to another, either of its own volition (e.g. a horse), or by physically being moved (e.g. a dress, or silver in those days).

Perhaps for exploring in depth in another article, in 1852 some things that we would now think of as contents, were in fact treated as forming part of the land itself, for they were so important to the home.  They included the kitchen table, the shutters on the windows, tools used in workshops and even the manure heap!  In 2017, a fitted kitchen might well be considered not as contents, but forming an integral part of the building and thus the land itself.

However, back to the point. At its simplest, no document duty is paid on the value of personalty.  Document Duty is actually levied on the value of realty. 

When an offer is made and accepted for the purchase of property, a Guernsey estate agent will prepare Conditions of Sale.  In those Conditions, there will be a split between the value of the realty (until recently generally 95% of the purchase price) and the value of personalty (the remaining 5%).

The new Document Duty regime now requires sellers and buyers to declare before the Royal Court (in the property Conveyance) that the value of the realty, and therefore the value of the contents, is correct. It is very important, since a false declaration may be construed as an attempt to avoid the payment of Document Duty, which is a criminal offence.

The starting point, since 15 November, is that contents are going to be treated as representing 2.5% of the property price.  If it is the case that the contents are worth more, then a buyer’s Document Duty bill will slightly reduce, but conversely, if the contents are worth less than 2.5% of the purchase price, then a buyer’s Document Duty obligation will increase.  Some Advocates may take the view that it is safest that no value is attributed to personalty, so their clients do not innocently and unwittingly make a false declaration.  As the process is relatively new, no doubt greater clarity in practice will emerge.

In conclusion then, what may seem like a straightforward question, is actually more complicated.

At this time of year, it seems that flowers in Guernsey are everywhere.

The bright colours certainly supplement the enjoyment of being outdoors, whether they are from the marigolds and geraniums we find in the manicured roundabouts, the ragwort and sea thrift along the rugged cliffs, the Open Gardens of Floral Guernsey or even the Guernsey Lily on the “Welcome to Guernsey” sign at Guernsey Airport (originally painted by our very own botanical artist Sally Cokeley!).

Those of you with greener fingers than me may well be enjoying the floral displays in your own gardens after the time, dedication and effort that you have invested earlier this year.  However, as we relax into the warmer evenings and longer days outside, I wonder how many of us contemplate some kind of home improvement that involves the garden?

That might be, for example, an extension, removing a hedge, a new pond, installing a swimming pool, taking some trees down or maybe even something on a grander scale such as a tourelle.

The planning rules that deal with such projects are both varied, and in parts, actually quite detailed.  In some cases, the activity will be exempt from requiring planning permission, and in other cases approval will be needed.

With that in mind, we at Ferbrache & Farrell thought it might be helpful to set out a few basic considerations.  The Guernsey Planning Service have also produced a useful Practice Note entitled “Do I need permission for my development- Householder’s Guide” which is well worth reading.

The rule of (green) thumb is that generally development needs permission.  As one might imagine, it is more complicated than that because some development is exempt from needing approval since it is a specific activity, or else it is too small in nature.  In fact, 20 types of home development are exempt.  More on that below.

Development, without being overly legal, is anything that involves building or engineering operations, or which changes a use of property. There are Laws and Ordinances that provide a structure to that, but practically speaking, if the improvement or change needs heavy machinery or professional help (for example a landscaped pond), it may well need planning permission.

Another thing to bear in mind is whether your home is listed or protected in some way, or contains important trees or is in a Conservation Area (for example). If that is the case, you may already be aware that special rules will apply to preserve the unique qualities of your property.  It is not that development cannot be carried out; more that it requires careful consideration and a well-crafted application.

One of the many balancing acts that our Planning Service must manage is to have regard to a homeowner’s reasonable aspirations to develop their property, but at the same time meeting legal and policy requirements.  The recently adopted Island Development Plan provides a degree of flexibility for the planning officers that they have not had for very many years. This, in turn, will help homeowners.

Bear in mind that exempt development must generally be carried out in your garden (domestic curtilage to be more precise), and as an abundance of caution it is always a good idea to check with the Planning Service helpdesk (01481 717200).

Development that may be allowed without needing permission (provided specific criteria are met) may include the placing of a caravan, installing a flag pole, installing a swimming or other pool, putting up a fence or gate, creating a hard-surfaced area including timber decking, setting up a glasshouse, building a shed or installing a garden structure designed to support plants.

So, a whimsical idea conjured whilst sat by the BBQ can, most definitely, become a reality.

In the meantime, the Guernsey North Show & Battle of Flowers in late August will provide more bright colours for us yet.

Guernsey Property Law is a classic example of the effectiveness of customary law, and it is a very important part of the Island’s legal heritage. 

However, due to changing times, the evolving customary law is becoming ever more supported by statute and which is intended to provide clarity and certainty.

The High Hedges (Guernsey) Law 2016 (“the Law”) is expected to come into force on 2nd October this year, and to deal with the mischief (as the name suggests) of high hedges, but what does that actually mean?

In discussing the topic, we at Ferbrache & Farrell thought it might be helpful to set out some likely questions.

What is a high hedge?

For the purposes of the legislation, a high hedge has three characteristics.

First, the hedge is one that is formed wholly or predominantly by one or more evergreens.  Second, it rises to a height of more than 2 metres above ground level, and, finally, it forms a barrier to light. 

A hedge that is over 2 metres in height, but has gaps in it which “significantly reduce” being a barrier to light is not a high hedge. 

We have no guidance yet as to what “significantly reduces” actually means, but it is likely to be a matter of fact and degree determined on a case-by-case basis.

Why is the Law even needed?

The Law is being introduced to deal with scenarios where hedges are allowed to grow to such a height that they represent a legal nuisance, and may potentially adversely affect the privacy and enjoyment of neighbouring land or the amenity of the area.

What is the process of making a complaint?

The draft Law expressly requires parties to take all reasonable steps to resolve matters before taking formal steps.

A complainant will need to obtain a specific form from the Development and Planning Authority (“the DPA”) and complete it, together with the payment of a £350 fee.  Details of the prescribed form are awaited.

For the purposes of the legislation, the DPA is the public body that will decide the complaint, with a right of appeal to the Planning Tribunal against a decision made by the DPA.

As one might expect, there are certain time sensitive procedures that must be followed by the DPA in the hearing of the complaint, and every owner and occupier of neighbouring land will be notified of the details.  Written representations can be made.

The DPA must act reasonably, proportionately and in a transparent manner, and practically speaking, that means that all interested parties will be notified of the decision, and the right of appeal.

The DPA will not entertain frivolous or vexatious complaints, or those where it cannot be shown that (more likely than not), all genuine efforts have been made to resolve the issue.

What is a high hedge notice?

This is the formal decision by the DPA that the complaint is justified.  It sets out a number of pieces of information, but particularly, the remedial steps to be taken, the timeframe for those steps, and the possible consequences of failing to comply.

A high hedge notice cannot require a reduction in hedge height to less than 2 metres, or any remedial steps sooner than 28 days after a copy of the notice has been given to every owner and occupier of neighbouring land.

The DPA is under a legal obligation to maintain a Register of High Hedge Notices, and which can be inspected by members of the public free of charge.

How does the Appeal process work?

An appeal can be made to the Planning Tribunal against the decision of the DPA (just as it can in the context of a planning decision), however the window to appeal is short, and within 28 days of notification.  The fee for an appeal is £350.

Principally, the Planning Tribunal can confirm the DPA decision, quash it or in certain cases amend the high hedge notice issued.

A successful appellant will not be able to recover their costs from the DPA, so careful thought will need to be given to the costs of appeal from the outset.

What about enforcing a high hedge notice?

The Law contains wide ranging and very detailed provisions about this.  Various authorised persons can enter the land in question, whether that is a representative of the DPA, and/or the Planning Tribunal, or even a warrant holder from the Bailiff.  It is important to note that a person failing to comply with a high hedge notice is guilty of a criminal offence.

Although we have touched on only six questions, many more practical ones are sure to present themselves.  The legislative draftsman has attempted to introduce as much flexibility as possible in the Law, but the pervasive thread is one of attempted resolution before formal complaint. For its additional statutory support, the customary position of bon voisinage still holds good.

Following our recent Article entitled “2017:  A look ahead from an Individual’s Perspective”, we at Ferbrache & Farrell are pleased to provide you with an update concerning the payment of Document Duty on the acquisition of the share capital of property holding companies. 

As readers may recall, the particular fiscal problem is the tax treatment of transactions which do not involve a conveyance, but which have an effect equivalent to the transfer of ownership in real property.   Historically, such transactions were exempt from Document Duty and thus were a missed opportunity to raise revenue.   

This problem had been identified on various occasions by Deputies in the States of Deliberation.  It then lead to the Policy & Resources Committee producing a 2016 paper entitled “Document Duty and Anti-Avoidance Duty” to be tabled before the States of Deliberation.  That Policy Letter was clear in its objectives and an Explanatory Memorandum sets out how such a loophole could be closed legislatively.  The ensuing Projet De Loi (draft law) is entitled “The Document Duty (Anti-Avoidance) (Guernsey) Law 2017”.

If approved, one of the effects of that Projet will be to repeal a Document Duty law of 1973, together with an Ordinance covering equivalent subject matter of 2003, and thereby introducing a regime that remedies the fiscal mischief.

On 17 May 2017, the States of Deliberation formally considered that earlier Policy Letter together with the Projet and resolved to approve the new anti-avoidance regimen.  As part of a number of resolutions made on 17 May, the Bailiff was also authorised to present a petition to Her Majesty seeking Royal sanction to the Projet.

In terms of next steps, the Bailiff (through the Law Officers) will then send the Anti-Avoidance Projet De Loi to the Privy Council Committee for the Affairs of Jersey and Guernsey (in London).  The officers of that Committee will in turn seek representations. 

Working on the basis that there are no adverse representations, the Projet De Loi will then be recommended for approval by the Queen (in this context Her Most Excellent Majesty in Council) at the next meeting of the Privy Council.  If the Projet is approved, it will then become an Ordre en Conseil (Order in Council) and will be returned to Guernsey for registering by the Royal Court.

At that stage, the Ordre en Conseil will then need a Commencement Ordinance from the States of Deliberation to bring The Document Duty (Anti-Avoidance) (Guernsey) Law 2017 into effect. 

Historically, there have been instances of Ordres not being formally implemented for some time (examples being the 2005 Planning Law (commenced 2009) and the 2000 Human Rights Law (commenced 2006)).  However, it is relatively safe to assume that due to the nature of the subject matter this particular piece of legislation is unlikely to be preserved in legislative aspic.

Interestingly, as share acquisitions in property holding companies do not need to be registered at the Greffe, the numbers of such transactions (and the price paid for properties) is not widely known.  The extent of the new tax take will remain to be seen. 

In future, buyers of shares in property holding companies will also need to balance the attractiveness of ownership by conveyance or ownership of shares with the corporate administrative obligations required.

We at Ferbrache & Farrell are watching developments with interest and will be pleased to update you.

We at Ferbrache & Farrell are often asked by people moving to Guernsey from England what the differences are between buying a property on the mainland and in our Island.

Because of the frequency of those enquiries, we thought it may be helpful to set out some of the key distinctions.

Although the purchase process ultimately has the same outcome (i.e. ownership), the paths to that point and beyond are actually very different.

History

Guernsey is very proud of its roots in the Duchy of Normandy, which can be traced back several hundreds of years.   The Bailiwick of Guernsey (comprising Guernsey, Sark, Alderney and Herm) has a rich historical tapestry of customary law which has included the law of property and the law of inheritance.  In the context of property, the jurisdiction has limited statutory infrastructure and the legal treatment of the subject matter is a last surviving vestige of our customary law heritage.  Practically speaking, there is a very important distinction between realty (immeubles) and personalty (meubles).

In England, whilst there is a Norman connection from 1066, the treatment of property is not based on customary law but has been supported positively by a number of important statutes.  These include the Law of Property Act of 1925 which was a remarkable piece of legislative drafting.  So effective, in fact, is that 1925 Act that it has stood the test of time for several decades until further statutory regimes have been implemented.  Those new Statutes have, for example, protected the rights of landlords and tenants, and provided clearer rules in connection with land registration. 

Property Records

Guernsey does not have the English equivalent of H.M. Land Registry.  Title to Guernsey property is “unregistered” (in the English property law sense of the word) which is to say, each land parcel in the Island is not given a unique title number as it is across the Channel.  Additionally, the States of Guernsey do not provide a guarantee as to title.  In fact, it is an Advocate’s practice which does this and with professional indemnity insurance.  It is, therefore, important for the purchaser’s legal representatives to thoroughly investigate title and in so doing will also research title to all adjacent and contiguous neighbouring properties surrounding the target property.

In England, whilst there exists a body of unregistered land parcels, the number of such properties are diminishing year on year as they become registered.  It follows that the great majority of land in England is therefore registered with one of a number of Land Registries.  Unlike in Guernsey, the purchaser of registered title does have a state backed guarantee and property information is readily available through the H.M. Land Registry internet portal.

Searches and documents

Regardless of whether a purchaser is in Guernsey or in England, the legal maxim “caveat emptor” (Buyer Beware) continues to apply.  It is incumbent upon the buyer to satisfy themselves as to the legal title (and particularly any defects therein), rather than for the seller to point any such defects out.

In Guernsey, much time is spent on title research at H.M. Greffe (the Guernsey records repository in the Royal Court).  Those investigations are then always followed up by a site visit to confirm the position as against title.  It is best practice for the creation of rights to be traced back to their creation, to ensure that such grants can be used and enjoyed fully and properly.  The Guernsey Rating Agency (known as the Cadastre) has online information about every Island property.  This assists research, but online mapping with the Cadastre is not definitive as to boundary positions.  There are very few standard forms in Guernsey conveyancing, and which again reflects the customary law background.

In England, the situation is different.  Standard practice is to carry out a series of desktop searches including (for example) a local search, an environmental search, a planning search and drainage and water searches.  Title information can be obtained electronically from H.M. Land Registry and it would generally be unusual for a property lawyer to carry out a site visit.  This is because the information within a registered title is very informative.  The use of standard forms also makes the transactional process more streamlined.

Financial Position

In Guernsey, a buyer pays their deposit to the estate agent who acts as a stakeholder.  Completion funds (generally) are paid by cheque rather than by cleared funds.  Document Duty (the Guernsey equivalent to Stamp Duty Land Tax) is paid to H.M. Greffier (an Officer of the Royal Court) who is the collecting agent for the States of Guernsey.

In England, the deposit for a purchase is paid to the legal representative for the seller, who acts either as agent or stakeholder.  Funds are electronically transferred and completion monies are also transferred by CHAPS.  Stamp Duty Land Tax is paid to H.M. Revenue & Customs directly, and often a buyer’s solicitor will submit the tax return online as part of the buying process and on behalf of the buyer.

Completion

In Guernsey, completion of conveyances of property (as distinct from the acquisition of share capital in property holding companies) takes place in person either on a Tuesday or on a Thursday at 9.30 am before the Jurats and Lieutenant-Bailiff of the Contract Court.  This is a division of the Royal Court of Guernsey.  Registration of a buyer’s ownership takes places at 4 pm on the day of completion.

In England, completion can take place on any day of the week and is not a process which is carried out in person.  New ownership is not registered with H.M. Land Registry on the day of completion, but instead during a Priority Period (which has been secured by the submission of a pre-completion search application) and which search “protects” the Register from any intervening applications which may affect title.

Conclusion

Whilst on the face of it, the Guernsey system and the English system appear quite similar, they are in fact very different. 

Great importance continues to be placed upon the Norman customary law in the Bailiwick and is a thriving example of how effective such a system can be. 

The English conveyancing process (with its legislative infrastructure) is equally efficient but, in a different way.  Ultimately, becoming registered as a property owner in either jurisdiction is a very rewarding and satisfying experience regardless of the route to completion.

Guernsey is a very special place for a number of reasons. One of those reasons is that it is a twenty-first-century example of how customary law is still playing an important part in our society. Guernsey customary law has its roots in the twelfth-century law that applied throughout the Duchy of Normandy and of which the Bailiwick Islands formed part.

As one might imagine in those different times, the treatment of land and property and inheritance was very important, and it still is.  Traditional practices and habits became established rules over time and then became acknowledged by the Courts as a source of law.

The administration of Guernsey property is a classic illustration of customary law.  There are very few pieces of legislation which need to govern it, since the system has worked effectively for centuries and continues to be adaptable. That said, there are times when more certainty is needed, and when a piece of legislation is most appropriate.  Such is the case concerning access to neighbouring land.

The starting point, with its Norman Law heritage, is the legal maxim “nil servitude sans titre”.  This basically means that in the absence of a written right in the title of a property to do ‘something’, then there is no legal right to do that ‘something’.  Predictably, there is more to it than that, but for these purposes let us assume that meaning.

So, if a neighbour has no written right in a conveyance (or similar document) to access next door to maintain a gable, or a wall, or even have drains there, then it is technically a problem.

However, historically, it rarely was a problem, as Guernsey customary law recognised the principle of “bon voisinage” or good neighbourliness.  Thus, if neighbours needed to go next door to carry out works for the benefit of their own property, they generally asked, were granted permission and that was the end of it. Unfortunately, over time, that reliance on people’s community spirit and goodwill did not always work.  Some neighbours refused, others required payment or imposed conditions which precluded the access that, in turn, might have led to disrepair or worse.

As responsible lenders always assess their exposure to risk, and particularly so on repossession, the ‘uncooperative neighbour’ scenario is an unacceptable one for them. A lender would not want to have to go through the repossession process of saisie to then find itself in the ownership of a property with title difficulties and practical repair issues.

Currently, Advocates look to solve this problem by preparing neighbour agreements to rectify any uncertainties or to grant new rights of access to maintain, for example.  Even that process is not ideal as it can add to the cost, and to the transaction time. So, to fill the gap where no rights exist in title, or where it is not feasible to obtain a neighbour agreement, the new Access Law provides a judicial remedy.  The Law is the product of many years of work, including research as to how other parts of the world solve this problem.  It is a very welcome addition to the conveyancer’s toolkit.

In a nutshell, if a neighbour asks for access for reasonably necessary works of preservation, repair or maintenance and is refused, then that disappointed neighbour is able to make an application to the Royal Court requesting an Order permitting such access.

The new Law also covers the position where services are involved, and even party or jointly-owned walls, structures or growing things.  The procedure in those cases is slightly different, but ultimately the Court is able to make an Order to allow access.

As one might expect, the Law also contains powers for financial penalties to be imposed for breaches of any Court Orders granted.  Just in itself, that may have a sufficiently dissuasive and deterrent effect to encourage the ‘bon voisinage’ which is so important in our Island Community.

As the Law has already been approved by Her Majesty, it is just a matter of time before it takes effect in Guernsey.  At the time of writing, it is hoped that the commencement date will be in early May 2017. So will begin a new chapter in Guernsey property, but happily, the customary law continues to flourish, albeit with a little help.

Making a will is an important part of managing your affairs. With our help, it need not necessarily be a difficult or time consuming process. A will gives effect to your wishes and provides you with certainty as to how your assets will be treated upon your death.

Not making a will means that your assets will be dealt with in a specific way governed by law. These are called the Intestacy Rules. This may not reflect what you might have wanted, and may have unforeseen and unwanted consequences.

Because an executed will is signed and dated in the presence of witnesses, it is effectively a snapshot of your intentions and your assets at a particular time. Therefore, it is important to review your will every three to five years to ensure it accurately reflects any changes in your circumstances or in your intentions.

When working with you to produce your wills, we are able to demystify the process to help and support you. This ensures that the drafting exercise is as smooth and as simple as possible.

Guernsey Considerations

Before 2 April 2012, Guernsey was a jurisdiction in which forced heirship rules applied. Those rules have their roots in Normandy customary law which is many centuries old.

Forced heirship rules set out very clear requirements on how assets are dealt with at the time of one’s death. In consequence, a person had limited flexibility and freedom of choice when it came to deciding who might have the benefit of that person’s property, and in what proportions.

That said, wills made before 2 April 2012 are still valid if they have been executed correctly. For this reason, the earlier rules continue to remain important to understand, particularly for the process of probate (which involves the Ecclesiastical Court), and are described below.

The Inheritance (Guernsey) Law 2011 removed those earlier restrictions of choice and from 2 April 2012 we are now living in a Guernsey society where freedom of testamentary disposition applies. That means that, within reason, you can deal with your assets however you please. It is, therefore, important to take advantage of the benefits that such flexibility of choice provides.

Realty and Personalty

In deciding how you may wish your assets to be treated, an important distinction is made in law between those assets which are realty, and those assets which are personalty.

Realty

Assets of realty are land and buildings, and which would include your home. The law of the place where such assets are situated will generally determine how they are administered. So, a Guernsey property will be governed in accordance with the laws of the Island of Guernsey.

This, however, is slightly more nuanced when a limited company owns a Guernsey property.

In that case, the ultimate technical ownership of the property would be through the holding of shares (which are considered personalty). The tax domicile of the limited company will actually determine the governing law which applies. So, a Guernsey registered company which owned a Guernsey property would be governed by Guernsey law; and an English registered company which owned a Guernsey property would be governed by the laws of England and Wales. Further details about the treatment of personalty appears shortly.

The applicable law is a principal consideration if you own properties outside Guernsey, as in that case, it may be advantageous to have separate realty wills for the jurisdictions in which such properties are located. It would also be important in that scenario to ensure that the Guernsey realty will is not accidentally revoked. We will work closely with you in those circumstances to protect your best interests.

In Guernsey, a will of realty forms part of the title to property and is a document of public record. Copies of wills of realty are available for inspection at the Greffe, and which is situated on the Ground Floor of the Royal Court. Unlike in England and Wales, probate is not required of Guernsey realty (the title to which immediately passes upon the death of a property owner and without any intervening procedural steps).

Given that by its nature a will is a very personal and private statement of intentions, we would always recommend that our clients have two wills, namely a will of realty (which any member of the public can see), and a will of personalty (which cannot be seen by members of the public).

Personalty 

Assets of personalty include cash, shares, jewellery, paintings and other ‘movable’ things. A will of personalty would typically deal with specific gifts to family, friends or charity, for example, and does require a good amount of careful thought.

The administration of a will of personalty depends upon where you are domiciled. Domicile is a complex issue, and there are a number of different types which have very different outcomes. We strongly recommend that you take appropriate tax advice, and we are pleased to be able to recommend accountants who are experts in this particular field, and who we work closely with.

At its simplest, if you are resident in Guernsey at the time of your death, then for tax purposes, the laws of the Island of Guernsey will ordinarily govern the administration of your personalty assets here. 

In the event that you are not resident (for tax purposes) in Guernsey at the time of your death, but have assets of personalty here, then the starting point is that your ‘home’ domicile laws will govern the treatment of your Guernsey personality assets.

The Guernsey probate process does require the payment of a tariff which is broadly equivalent to 0.35% of the total value of the personal assets. 

Guernsey does not have an Inheritance Tax regime akin to that in England and Wales and is, therefore, a favourable jurisdiction in matters of estate planning.

Property ownership

In the event that you own your home (or for that matter, any realty) with another, then it will be held in one of two ways.

The first method of co-ownership, known as ‘joint ownership’ means that upon a person’s death, their interest in the property will pass automatically to the surviving owner(s).

The second method of co-ownership, known as ‘ownership in common’ means that a person’s interest in a property will not pass automatically to the surviving owners. In that case, the person’s interest in a property is a specific percentage, and which will pass according to their will. It is therefore vital that a will of realty is made, or else the Intestacy Rules will apply (as previously mentioned), and which may lead to an outcome that was not anticipated.

It is not immediately apparent why it is important to make a will of realty when you may own property on a ‘joint ownership’ basis. In fact, to do so is akin to a policy of insurance.

In the situation of a husband and wife, or civil partners, it is not uncommon for each to leave their assets to the other. What is sometimes forgotten is the situation when (sadly), both parties may pass away at the same time, and neither has made provision for the situation described above. That can potentially lead to a situation when property passes to a beneficiary that was not intended to receive it, and the uncertainty that may follow. By working with you to bear these considerations in mind, we are able to produce tailored wills that are flexible to meet your needs. 

A brief mention of Guardianship in Guernsey

In considering one’s own affairs, it is important to mention here about guardianship. Guardianship is a very significant step in a person’s life. It is not always necessary. 

However, when it is (often due to health reasons and involving medical evidence) it will always involve an application for permission from the Royal Court of Guernsey.

A successful application for guardianship means that the decisions of a person in need of care are taken away from them, and instead are placed in the hands of a ‘family council’. As one would expect, there are various rules around the roles and responsibilities of the members of the family council who tend to be family members, or very close friends.

Our team are able to assist with any queries that you may have in this regard, and which may include powers of attorney. Ferbrache & Farrell LLP is committed to service excellence and we look forward to helping you.

 

It was Bob Dylan back in 1964 that said “the times they are a-changin’ ”.

That phrase was as relevant then as it is now, particularly so with the seismic geopolitical adjustments we see domestically and internationally.

Although not a seismic adjustment per se, the adoption of the Island Development Plan by the States of Deliberation on 2 November 2016 is a major shift in policy.

It represents the biggest adjustment in planning rationale for well over a decade. In a sense, gone are the outdated shackles of the Urban Area and Rural Area Plans, making way for a flexible single Plan which is designed to be ‘more futureproof’.

We say ‘more futureproof’, because it is very difficult to comment with any degree of certainty as to how this Island community will look in 2026. For it is 2026 that is the planning equivalent of a “best before” date, and when the ten-year lifespan of the Island Development Plan comes to an end. That is unless it is extended by resolution of the States of Deliberation.

We at Ferbrache & Farrell thought it would be helpful to share our practical experiences of the changes so far, now that three months have elapsed since the new regime was implemented.

It is very likely that as the new planning system matures, there will be new opportunities, be they methods of working with the Development & Planning Authority, or the interpretation of the new policies themselves, or even the treatment of the Island Development Plan on appeal.

In our view, the 372 pages of the Island Development Plan have successfully embraced a highly complex and diverse series of planning considerations. The language itself used in the document is subjective in parts, and flexible in tone, designed to assist decision makers (and applicants) rather than to stifle them.

In practice, that spectrum of interpretation gives to the planning officers a scope to engage that they may not historically have had.

In the short time since November, we have witnessed the benefits that early engagement provides, in an open and transparent way. In anything, there is always scope for improvement, but the change in policy considerations (and thus outlook) is refreshing.

A very pertinent example of a change in direction under the new regime relates to parking standards. We should more properly describe these as the “Parking Standards and Traffic Impact Assessment Draft Supplementary Planning Guidance” of November 2016. Getting past the lengthy title, the guidance is actually very clear and quite straightforward. In certain new build developments, and in changes of use, and in extension of existing uses, parking requirements are now set to a maximum standard, rather than a minimum standard. This is a diametrically different position to the old regime. The Planning Guidance also states that although there is an expectation for the standards to be met, they are intended as guidance and are not inflexible.

Even in these very early days, it is already apparent that the statutory ‘toolkit’ for planners has been improved. We are looking forward to participating in the next chapter in Guernsey’s planning history.