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Lawyers

Laila Arstall

Laila Arstall

Carey Olsen, Guernsey

Work Department

Employment; Pensions and Incentives; Trusts and Private Wealth; Taxation and Economic Substance; Private Client; Investment Funds; Regulatory

Position

Laila has extensive experience in the formation and administration of trusts, companies and partnerships, and with dealing with issues of data protection and confidentiality. Since moving to Guernsey from Singapore, Laila has developed considerable experience in matters of taxation under Guernsey law and practice and has advised on tax issues relating to the structuring of offshore pension arrangements, employee incentive schemes, as well the use of structures for commercial purposes, including private equity and collective investment arrangements.

Laila's experience includes providing advice in relation to the EU Savings Directive and its implications for trustees, financial institutions and beneficiaries; dealing with requests for information pursuant to Tax Information Exchange Agreements and advising both private client and industry representative bodies on changes to Guernsey's tax law and practice in 2012 in response to developments in the UK's treatment of QROPs. Laila has contributed on matters of tax and substance to a number of Working Parties established by industry to assist on consultation with the States of Guernsey on matters of taxation, tax compliance and substance requirements. Laila is also a member of the Statement of Practice Working Group, the CARF & CRS Working Group, the FATCA Working Group, the CRS Expert Group and the DTA Working Group established by the States of Guernsey's Revenue Service to assist with the development of guidance on matters of tax, tax compliance and substance requirements.

Laila has written numerous commentaries and is a regular contributor of articles and chapters on Guernsey's tax regime for a number of publications, including for Sweet & Maxwell's European Cross-Border Estate Planning; Thomson Reuter's The European Lawyer Reference Series - Private Client Tax, Bloomberg's Global Tax Guide and the LexisNexis Guide to FATCA Compliance.

Career

Laila is a Solicitor of the Supreme Court of England and Wales (currently non-practising) and an Advocate of the Royal Court of Guernsey. She was previously an associate in the Private Client Department of Allen & Overy in London where she specialised in international and UK estate and tax planning.

Laila is a Liveryman in the Worshipful Company of Tax Advisers and has been admitted to the Freedom of the City of London. She is a member of the Society of Trust and Estate Practitioners. Laila is listed as a Thought Leader by Who's Who Legal for Private Client.

Memberships

Society of Trust and Estate Practitioners Liveryman in the Worshipful Company of Tax Advisers

Education

Sutton High School GDST, King's College, London University, Université De Caen Basse-Normandie

Leisure

Gardening; Sewing

Mentions