Boardroom Briefing: The rise of Jersey established, UK tax resident Family Investment Companies

In recent months, Ogier Global has seen a marked increase in private clients establishing Family Investment Companies that are incorporated in Jersey but tax resident in the UK. This trend reflects a growing appetite among ultra-high-net-worth families for flexible, tax-efficient structures that facilitate long-term wealth preservation and succession planning, while maintaining an appropriate level of control. 

A Family Investment Company (FIC) is typically a UK tax resident company, with the founding family (often the parents) providing capital by way of equity or loans. The shares are often then held by the wealth creators or distributed among family members, enabling intergenerational wealth planning. Investments, typically private in nature, are held by the company and profits can be retained or distributed, offering both income and capital growth potential within a corporate wrapper. 

While FICs are not new, their resurgence has been driven by a number of factors. These include increasing scrutiny and complexity around trusts, rising UK corporation tax rates (which are still competitive relative to personal tax rates) and a desire for greater control and governance over family wealth. 

Why Jersey established FICs? 

Jersey remains a highly attractive jurisdiction for establishing such entities, offering a stable regulatory environment, political neutrality and sturdy corporate governance standards. When combined with UK tax residency, this allows families to benefit from the structural advantages of Jersey-incorporated vehicles, with an added layer of confidentiality, while ensuring they meet their UK tax obligations transparently. 

UK presence and professional oversight 

Where Ogier Global stands apart is in our ability to offer a director-led, professionally managed service while preserving the control that is often central to the FIC model. 

While many clients choose to act as directors themselves, maintaining close involvement in the company’s operations and investment strategy, this can raise questions around governance, continuity and regulatory standards. Ogier Global provides an alternative, professionally managed service led by Stuart Watson and our UK-based team, ensuring that companies benefit from both UK oversight and Jersey corporate structuring. 

Ogier Global additionally offers the option of a hybrid board model, where family member directors sit alongside Ogier-appointed directors. This approach allows clients to retain direct, personal oversight of their structures while also benefiting from our professional expertise, strong governance standards and continuity of management. For many families, this collaborative arrangement provides reassurance for individuals who wish to maintain active involvement until they develop confidence and trust in their service provider. 

This UK-based team bridges the gap between the need for control and the increasing desire for institutional-grade governance, a balance which is not always achievable with more traditional FIC setups managed solely offshore or by family members. 

Looking ahead at the future of FICs 

As the private wealth landscape continues to evolve, we expect to see continued interest in Jersey-established, UK tax resident FICs. This is particularly the case for entrepreneurial families and those seeking more control than a trust structure typically allows.. These companies can be an effective part of a broader estate planning strategy, provided they are well structured and professionally managed from the outset. 

How Ogier can help 

Ogier Global is well placed to support clients, leveraging Jersey’s corporate advantages, combined with on-the-ground UK expertise. Get in touch with our team to learn more about how we can assist with Family Investment Companies. 

We work closely with Ogier’s legal team, who offer a seamless contentious and non-contentious private wealth advisory service, including estate planning and relocations. Our award-winning experts focus on providing the right advice for each client. 

About Ogier

Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.

Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

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