Gary Smith > Loeb Smith Attorneys > George Town, Cayman Islands > Lawyer Profile

Loeb Smith Attorneys
5th Floor, Zephyr House, 122 Mary Street
George Town
Grand Cayman KY1 1206
Cayman Islands

Work Department

Corporate / Investment Funds




Gary Smith is Head of the Firm’s Corporate and Investment Funds Group. He has given expert evidence in the United States Federal Bankruptcy Court (Southern District of New York) in proceedings relating to Cayman investment funds and also given expert evidence in the New York State Supreme Court in proceedings relating to Cayman companies.

Gary has also provided legal insights and know-how in respect of many Cayman Investment Funds topics in many notable publications including: (1) “Investment Funds – Cayman Islands”, published in the Practical Law Company Cross-Border Investment Funds Handbook; (2) and “Fund Management – Cayman Islands” published in Lexology Getting The Deal Through, 2022. Gary is ranked in several international directories as a leading Cayman Islands attorney.

Practice Areas

His practice focuses principally on offshore investment funds formation and launch, fund restructurings, and ongoing advisory in respect of hedge funds, private equity funds, venture capital funds, distressed funds, cryptocurrency funds and funds investing in blockchain technology, Web 3.0, and the Metaverse. He also advises on M&A, corporate restructurings, corporate finance, and private equity investments and provides Cayman Islands law and BVI law advice to companies, banks, investment fund managers, in-house counsel, onshore counsel, high net worth individuals, and insurance companies to deal with day-to-day legal issues and complex, strategic matters.

Recent Articles

FUND MANAGEMENT Cayman Islands chapter published in Lexology Getting the Deal Through:

Economic Substance in the Cayman Islands – tips to remain compliant:

BVI Professional Fund:

The restoration of struck-off and dissolved companies in the British Virgin Islands: post January 2023:




Member of Hedge Fund Association, Regulatory & Government Committee

Cayman Islands Attorney

Attorney of the British Virgin Islands

Solicitor of the Supreme Court of England and Wales (non-practising)


Bachelor of Laws Degree (LLB Honours) – University of Sheffield (England)

Master of Laws Degree (LLM) – University of London (England).


nuanced insight into the theory and practice of Cayman law”

deep expertise in corporate law and investment fields and is a great resource for sound legal advice”

“a bright guy, a team player, and a hard worker”

“strong client-relationships and is highly regarded by sources in North America and Asia”

“his knowledge impresses me and his creativity is very good. He is also very patient and intelligent”

always responsive, creative and helped us navigate numerous first impression issues to a successful conclusion”

to the point, helpful, available and who communicates in English (instead of legalese)”

Lawyer Rankings

Cayman Islands > Corporate and commercial

(Firms to watch)

Praised for its ‘client-focused and practical‘ advice, Loeb Smith Attorneys draws on a global network of advisers to handle a range of corporate transactions, particularly in the funds, insurance, and financial services sectors. ‘Outstanding’ founding partner Gary Smith is the key name to note.

Cayman Islands > Investment funds

Loeb Smith Attorneys‘ Cayman funds practice is underpinned by key ties with a wider global network of offices. Steered by the ‘outstandingGary Smith, the team is particularly adept at fund formations and launches involving Hong Kong, PRC, and US entities. Senior associate Elizabeth Kenny is noted for her wide-ranging capabilities across various asset classes.