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Legal analysis by Harneys lawyers

Tax and Regulatory - Update: ATED and IHT – Is it time to push the envelope (or unwind the trust)?

On 19 August 2016, the UK Government published a second consultation of its proposed inheritance tax regime for tax high value residential real estate, including where held indirectly or by non-UK resident and/or domiciled individuals. The...

Investment Funds - The case for offshore: What is the driving force behind structuring through offshore structures, and how does this benefit Africa?

Quite unexpectedly, the Panama Papers was raised at a recent society event I attended in Zimbabwe, and while the popular press has permeated even to the most unexpected areas – often without an accurate consideration of the facts – it...

Legal Updates

Developments in law or practice in our jurisdictions

21 July 2016 - BVI Costs Clarity: Court finds foreign lawyers' costs 'generally recoverable'

The BVI Commercial Court has today handed down new guidance which clarifies its position on the recoverability of foreign lawyers’ costs and underlines the Court’s clear intent to accommodate and provide practical solutions for international...

14 July 2016 - Cayman Publishes Limited Liabilities Companies Law

On 18 December 2015, the Cayman Islands published a bill for the creation of a new law to permit the formation of a new type of vehicle in the Cayman Islands, a Cayman Islands limited liability company (LLC). On the 8 July 2016 this highly...


Reference materials detailing key laws

Tax and Regulatory - Q&A for solvent voluntary liquidations for BVI companies

This is a short guide to solvent voluntary liquidations of companies incorporated in the British Virgin Islands. It is not intended as a substitute for full legal advice but more as an aide memoire to the procedures involved.

Investment Funds - Limited Liability Companies in the Cayman Islands

Download a PDF of this article here. On 8 July 2016, the Limited Liability Companies Law, 2016 (LLC Law) came into force in the Cayman Islands. The LLC Law introduces a new type of corporate vehicle in the Cayman Islands, the limited liability company...

Webinars & Videos

In depth online seminars and short informative videos

BVI - Video: Directors' duties in the BVI

Harneys Partner Greg Boyd and Senior Associate George Weston discuss directors' duties in the BVI.

Corporate and Commercial - Video: What Lenders and Borrowers Need to Know - A Snapshot of Changes to BVI Law in 2015

In this video, Harneys Senior Associates Hamish Masson and Michelle Frett-Mathavious provide a quick summary of the key developments in 2015 in BVI law most likely to be of interest to lenders and borrowers. For more details click here...