Gavin Ferguson

Gavin heads Ogier's Private Client & Trusts team in Guernsey, and provides contentious and non-contentious fiduciary services to high net worth individuals, corporate clients and charities. He advises on all aspects of trust and foundation law, including in respect of their creation, reorganisation and administration. He also advises on regulatory matters, general private client matters (including probate) and has an interest in Sharia compliant fiduciary structures. Gavin is a qualified Guernsey Advocate, BVI solicitor, English solicitor and Notary Public, and holds a personal fiduciary license which permits him to act as a director, protector, enforcer, guardian and council member. He was praised for his "very high degree of expertise" in trust and private wealth work, and described as "one of the island's top trust lawyers" in client feedback cited in the Chambers and Partners UK Guide 2017. Client feedback quotes by Legal 500 described him as "astute, affable, technically knowledgeable and efficient". Gavin is a STEP member and a contributing author to the STEP Certificate in Foundations. He is a council member of the International Wealth Advisers Forum 2.0, a Chartered Member of the CISI, a member of the International Tax Planning Association and Jurisdiction Editor for the Guernsey section of the ITPA's Portfolio of Laws. In 2015, he was named one of eprivateclient's 50 Most Influential. Gavin is a founding member and the current Guardian of local male cancer charity, MUG; and a member of the Board of Trustees for the Lloyds Bank Foundation for the Channel Islands.

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 2003

Membership

  • GAT
  • ITPA
  • GILA

1 Contributions by Gavin Ferguson

A Practitioner’s Guide to Guernsey Foundations: Registration, Constitution, Governance, Regulation, Migration, Uses and Tax under the Foundations (Guernsey) Law 2012
PRACTICE NOTES
A Practitioner’s Guide to Guernsey Foundations: Registration, Constitution, Governance, Regulation, Migration, Uses and Tax under the Foundations (Guernsey) Law 2012
The foundation originates in civil law and, unlike the common law trust, is a statutory construct. This Practice Note distils the regime that began in 2013. It highlights the core attributes of a Guernsey foundation and briefly covers the registration steps, the key individuals involved and their respective rights and duties, the applications of a foundation, and the relocation of an overseas foundation to Guernsey. The regulation and taxation of Guernsey foundations are also considered below... What is a Guernsey foundation? The Foundations (Guernsey) Law, 2012 (the Law), which took effect on 7 January 2013 (and was amended by the Beneficial Ownership of Legal Persons (Guernsey) Law, 2017 (the Beneficial Ownership Law) and, most recently, by the Foundations (Guernsey) (Amendment) Law, 2023, together with further changes made by ordinance and regulation), enables the creation of foundations in Guernsey. The flexibility afforded by the Law supports a myriad of purposes, from traditional private client wealth structuring to commercial and financial transactions. A Guernsey foundation is a corporate person with separate legal personality but, unlike a company, it has no shareholders. Instead, it holds assets...
Private Client
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