Over the last 40 years the Cayman Islands has matured into one of the world's largest international financial centres, providing institutionally-focused, specialised services to a global client base.

Part XVIIA of the Companies Act, Part 12 of the Limited Liability Companies Act and Part 8 of the Limited Liability Partnership Act (the "Beneficial Ownership Legislation"), impose obligations...

This publication has been prepared for the assistance of those companies, limited liability companies and limited liability partnerships that are required...

This memorandum has been prepared for the assistance of promoters and onshore counsel in selecting a domicile for an investment fund and in considering structuring an investment fund in the British Virgin Islands (‘BVI’), Cayman Islands, Guernsey and Jersey.

We are delighted to present our October 2022 edition of The CLOser.

The last three years have seen extreme volatility in the global equity markets. Despite this volatility – or perhaps because of it – the offshore hedge fund industry continues to thrive.

The recent Upper Tribunal ("UT") decision in JTI Acquisitions Company (2011) Ltd v HMRC [2023] UKUT 194 (TCC) has further illuminated the interpretation and application of the "unallowable purposes" rule in the UK's loan relationships legislation.

Over the last 18 months, there has been considerable change in the business environment for private funds in the Cayman Islands, most notably the introduction of the Private Funds Act (as revised), ...

Increased regulation has made regulated fund structures less attractive to those who may once have become fund managers.

Increased regulation has made regulated fund structures less attractive to those who may once have become fund managers.

In 2016, the EU capital markets seemed to consolidate the reinstatement of the marketplace from the post-Lehman international crisis.

A fund must undertake to comply with its on-going obligations, as specified in the Cayman Islands Stock Exchange Listing Rules and as summarised below, as a condition of being granted...

On 17 June 2025, the European Commission (the "Commission") published a significant proposal to amend Regulation (EU) 2017/2402 (the "EU Securitisation Regulation")...