Legal notices


Harneys is the official trading name of Harney Westwood & Riegels LP. We practice the laws of the British Virgin Islands, Cayman Islands, Cyprus, Luxembourg and Anguilla and do not provide legal, tax or other advice in respect of any other jurisdiction. The firm’s standard terms and conditions of engagement which apply to all work carried out in the absence of alternative written agreement are available here.

Hong Kong

The resident partners of Harney Westwood & Riegels are Monica Chu, Julie Engwirda, Yucheng Fan, Andrew Johnstone, Paula Kay, Maggie Kwok, Ian Mann, Raymond Ng, Chai Ridgers, Nicola Roberts and Paul Sephton.


Harney Westwood & Riegels Singapore LLP (registration number T13LL2450G) is registered in Singapore under the Limited Liability Partnership Act (Chapter 163A) with limited liability.


Aristodemou Loizides Yiolitis LLC is licensed proprietor and user of the trade name “Harneys” granted by Harney Westwood & Riegels. Aristodemou Loizides Yiolitis LLC is a Cyprus private company limited by shares with company number H.E. 243977, and is registered as a lawyers’ limited company with the Cyprus Bar Association under registration number 104.


Harney Westwood & Riegels SARL, a limited liability company with registered office at 56, rue Charles Martel, L-2134 Luxembourg, with registration number B169704 and with VAT No. LU25506176, is a member of the Harneys network and is an independent law firm regulated by the Luxembourg Bar. Harneys Fiduciary is an independent fiduciary services provider that does not carry on business in Luxembourg.


Bermuda legal services are provided through a referral arrangement with Zuill & Co which is an independently owned and controlled Bermudian law firm. Ownership details and professional qualifications are available at Zuill & Co's registered office: Continental Building, 25 Church Street, Hamilton HM12. 

United Kingdom

Harney Westwood & Riegels LLP is a limited liability partnership registered in England & Wales with registration number OC302285. VAT No. 795563084. 

Mainland China

Registered with the PRC Ministry of Justice under Cyprus Aristodemou Loizides Yiolitis LLC Shanghai Representative Office, a member of the Harneys Group. 

Cayman Islands

Harney Westwood & Riegels (registration number HS-604103) is registered in the Cayman Islands under the Limited Liability Partnership Act (2021 Revision) with limited liability.

Harneys Fiduciary
For legal notices concerning our associated corporate and fiduciary services businesses please see

Global Tax Code of Conduct

We have a Global Tax Code of Conduct which sets out clear principles to assist partners and employees of Harneys and Harneys Fiduciary in the judgments they make in relation to advice given and services provided with respect to our clients’ affairs which have or may have tax consequences. For more information about our Global Tax Code of Conduct please contact one of our partners. 

Economic Substance Classification Solution

The Economic Substance Classification Solution Service’s terms and conditions will apply to the use and results of the service and are available here.