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  • Article

    Beddoe Relief Where A Third Party Claim May Exhaust Trust Assets

    The Grand Court of the Cayman Islands has granted Beddoe relief to a trustee, in circumstances where a successful third party claim would have exhausted the trust assets.
    Cayman IslandsWealth Management
    Ogier
    Ogier
  • Article

    Private Client Guide - Cayman Islands (Legal 500)

    This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic...
    Cayman IslandsFamily and Matrimonial
    Carey Olsen
    Carey Olsen
Article

The Substratum Rule: Does It Matter?

Over the past few years, offshore courts have been grappling with whether an overarching equitable concept known as the 'substratum principle' exists.
Cayman IslandsCorporate/Commercial Law
Ogier
Ogier
  • Article

    Private Wealth 2024

    There is no statutory regime in the Cayman Islands that applies specifically to the treatment of digital assets for the purposes of succession. If Cayman Islands law governs succession
    Cayman IslandsCorporate/Commercial Law
    Maples Group
    Maples Group
  • Article

    Trusts And Private Wealth 2021 - Carey Olsen Cayman Islands

    This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
    Cayman IslandsTax
    Carey Olsen
    Carey Olsen
  • Article

    Types And Uses Of Cayman Islands Law Trusts

    A trust is a legal arrangement which distinguishes between the legal and beneficial ownership of property. Legal ownership is transferred to a trustee who manages and administers the property...
    Cayman IslandsCorporate/Commercial Law
    Carey Olsen
    Carey Olsen
  • Article

    Trustees & Commercial Transactions: Why the BVI Is A Trust Jurisdiction Of Choice

    The introduction of ATED in the UK has led to more trustees of family trusts holding UK residential real estate directly, rather than via an underlying company, creating additional risks and complications for both creditors and trustees.
    Cayman IslandsCorporate/Commercial Law
    Maples Group
    Maples Group
  • Article

    Firewall And Forum Clauses – What Protection Is Available When Foreign Courts Seek To Intervene

    Trustees can all too easily find themselves caught up in litigation in another jurisdiction given the increasingly international nature of offshore trusts.
    Cayman IslandsCorporate/Commercial Law
    Ogier
    Ogier
  • Article

    2026 Guide To Asset Tracing And Recovery In The Cayman Islands

    As an autonomous British Overseas Territory, the legal framework of the Cayman Islands shares much in common with England and Wales (as well as other common law jurisdictions across the Commonwealth).
    Cayman IslandsLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Article

    Tempering The Wind To The Shorn Lamb (Case Note): Stevens v Hotel Portfolio II UK Limited [2025] UKSC 28

    Marcus Staff verifies that trusts imposed by law aren't wagging the voluntary trust dog by cross-checking that principles laid down about constructive trusts...
    Cayman IslandsCorporate/Commercial Law
    Appleby
    Appleby
  • Article

    The International Comparative Legal Guide To: Private Client 2017 (Cayman Islands)

    In your jurisdiction, what pre-entry estate and gift tax planning can be undertaken? There are no estate or gift taxes in the Cayman Islands.
    Cayman IslandsTax
    Maples Group
    Maples Group
  • Article

    Private Client Guide 2022 - Cayman Islands

    To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?...
    Cayman IslandsCorporate/Commercial Law
    Walkers
    Walkers
  • Article

    Doing Business In The Cayman Islands Guide (Legal 500)

    The Cayman Islands is a common law jurisdiction, which is based on the English model. It comprises statute law and binding case precedents.
    Cayman IslandsCorporate/Commercial Law
    Carey Olsen
    Carey Olsen
  • Showing 221–233 of 233 results

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