Jonathan has practised in the following areas of practice as a Barrister for 33 years
Civil & Commercial (including commercial crime), Revenue & Trust, advice and advocacy, in England and in Hong Kong.
International Revenue, Trusts & Equity, and Commercial advice: primarily related to those jurisdictions being the United Kingdom, and Hong Kong (and other parts of the South East Asia) but, inevitably, related also to other jurisdictions including the United States, France, Switzerland and South Africa.
1978-1986: In practice at the Birmingahm Bar in England as a commercial and corporate counsel and advocate (including liquidation and banking cases).
1986-1988: Litigation Counsel in the Attorney-General's Department of the Hong Kong Government (Commercial Crime Unit).
1988-1999: In practice as a commercial and corporate barrister at the Hong Kong Bar.
1999-To Date Executive Director and Principal of Corporate & Chancery Group Limited, a Mauritius licensed trust and management company; CEO of HTM Trustees Limited, a
Mauritius licensed trust and management company (and also a member of the Credit Suisse Group); and Director of Southern Global Trust Corporation Limited, a Mauritius
licensed trust company.
Part-time commercial and corporate practice at the Hong Kong Bar.
International Succession Law (2001-2005). Butterworths/Tolley, London (Mauritius Chapter, with G. Fisher, M. Sauzier & S. Tegally).
Mauritius Legislation 2001: Destination Tables, (2002). Imprimerie Et Papeterie Commerciale Ltee, Port Louis (with G. Fisher). Editor: S. Tegally.
Offshore Service: Tolley's International Series (2003-2005 & 2011). Butterworths/Tolley, London (Mauritius Chapter with G. Fisher & S. Tegally).
The Unmasking of Ramsay, (2001). Chancery Publishing, Port Louis, Mauritius (with G. Fisher).
C. Journal Articles and Other Publications
Tax Planning Opportunities in the Asia Region – Transfer Pricing, (1995) Asia Law & Practice Journal, Hong Kong.
Transfer Pricing in the SEA Region, (1996) Asia Law & Practice Journal, Hong Kong.
Direct Investment into India via Mauritius – Acceptable Treaty Shopping?, (1996) Hong Kong Law Society Gazette, Hong Kong.
Section 482, US Inland Revenue Code, Transfer Pricing Regulations & US Trends, (1996) Hong Kong Law Society Gazette, Hong Kong.
Mauritius (2001) The OFC Report, 2001, 132 (with G. Fisher, Barrister).
Treaty Shopping (2007) Private Client Practitioner, Volume 5, Issue 1, 26 (with G. Fisher, Barrister).
C. Unpublished Papers Delivered at Public and Professional Seminars
Paper delivered at an academic seminar conducted by Hamburg University in 1994. The paper was entitled The Taxation of Derivatives & Swap Mechanisms in the UK.
Paper delivered at a academic seminar conducted by London University in 1994. The paper was entitled Trends in International Transfer Pricing.
Paper delivered at a professional seminar conducted by the Inter-Pacific Bar Association (Delhi Branch) in 1996. The paper was entitled Acceptable Treaty Shopping & Limitations of Benefits.
Paper delivered at a professional seminar conducted by the Hong Kong Institute of Chartered Accountants in 1997. The paper was entitled Transfer Pricing Techniques with Tangibles – The OECD 1995 Guidelines.