Jersey is the largest of the Channel Islands which are situated off the north - west coast of France near to the Cherbourg Peninsular. Jersey is approximately one hundred miles south of England but only fourteen miles from France at the closest point. The Island measures ten miles by six and the environment is essentially rural with attractive coastlines offering many facilities to visitors.

Whilst the financial services sector provides Jersey’s main source of income, the tourist industry continues to represent 40% of the Island’s GDP. 

Communications

Air services from Jersey are Excellent with services to London being particularly frequent. There are also flights to many European Centers, including Paris and Amsterdam.

Jersey enjoys excellent telecommunications with the rest of the world as it uses part of the United Kingdom’s STD Network. Courier services operate into and out of Jersey, with deliveries and collections generally taking place once a day and being routed via London.

Population

The population of Jersey is approximately 83,000 and effective immigration controls exist to restrict future growth through The Housing Jersey Law of 1949 which controls the sales and lease of Land.

Language

English is used in all aspects of the Island’s financial and commercial activities. However, French remains the Official Language of the Royal Court of Jersey but is used only on ceremonial occasion and in connection with transactions involving Jersey real property. The text of certain laws is also French but should not inconvenience any English -speaking person doing business in Jersey. 

Political Structure

The Island of Jersey, together with the other Channel Islands, originally formed part of the Duchy of Normandy and their present constitution dates back to 1066 when William, Duke of Normandy became King of England.
 

The Channel Island have, since that time remained possessions of the English Crown, as distinct from colonial and overseas dependencies of the United Kingdom. Accordingly, the constitutional relationships between the Channel Islands and the United Kingdom is unique, whereby the respective Legislative assemble have the exclusive right to legislate on matters of domestic concern to the Islands (including taxation), whilst the United Kingdom Home Office is responsible for the Island’s external affairs. This relationship has arisen over a period of time through custom and not through specific constitutional charter; in recent years, however, it has been subject to consideration scrutiny as a result of which it now appears to be more firmly established than before.

The charters granted by successive sovereigns, together with the gradual growth of the right to self-government, have resulted in the prerogative of the Island’s parliament, the States of Jersey, to promulgate laws and regulations to govern the Island’s internal affairs, including revenue and taxation matters.

At the Island’s request, the UK Government negotiated special arrangements with the EC for Jersey special under Art. 227 of the Treaty of Rome. Under these arrangements the Island has retained its constitutional rights and preserved its fiscal autonomy. Essentially the Island is only embraced by the customs union aspects of the Treaty of Rome, involving the adoption by the Island of the community’s protective wall against imports, namely the common tariff and the Agricultural Levy System. 

Legal System

The judiciary consists of the petty debts court, the Royal Court of Jersey, the Court of Appeal and the Privy Council. It has an independent system of Law distinct from the Laws of both England and the other Channel Islands. The Sources of law in Jersey are:

1. Common Law. This derives mainly from the ancient customary law of the Duchy of Normandy and applies in particular to real property, hypothecation and succession.

2. Legislation. New Legislation usually follows English legislation , although in a form adapted to the particular needs of the Island. 

3. Judicial Decision. Where no clear precedent can be drawn from the laws of Jersey, the Jersey Courts have regard not only to the Law of Normandy but also to the Law of England.

Taxation

The major tax in Jersey is on income and the law relating to income tax can be found in the (Jersey) Law 1961 (as amended). There are no wealth, capital gains, gifts or inheritance taxes and the current rate of income tax is 20% for Jersey resident individuals and corporations.