Welcome to the festive edition of the Conyers Private Client
& Trust Bulletin, where we update on recent matters of interest
from our jurisdictions of Bermuda, BVI and the Cayman Islands.
This edition combines the practical with the technical, and a
dash of regulatory comment. Robert Lindley and Wesley O'Brien
consider the vexing questions of when beneficiaries can't
– or worse, don't want to be – found by trustees,
and they offer some helpful pointers. Robert has also coordinated
with our Hong Kong partner Anna Lin to consider and offer some
advice on the status and location of debts owing to BVI companies
by deceased persons in Hong Kong. Also from Asia, Hong Kong based
partner Peter Ch'ng sets out some details of new provisions
there for estate planning structures and family offices to qualify
for profits tax concessions. The use of family offices in the
region – particularly in Singapore – is much discussed
at the moment. With the possible introduction of the