The Cayman Islands has implemented the Organisation for Economic Co-operation and Development’s Crypto-Asset Reporting Framework and made complementary changes to the Common Reporting Standard, which will each come into effect from 1 January 2026.
Robert Searle, James McKeon and Peter Alphart discuss amendments to Companies Act, effective on 1 January 2026. The update will further enhance Cayman’s competitive edge as an international financial services market.
Hamid Khanbhai discusses the Court’s approach to just and equitable petitions, in light of the Privy Council decision in Aquapoint [2025] UKPC 56, which concerned the winding up of a Cayman Islands exempted limited partnership.
This advisory discusses the Cayman Islands Court of Appeal’s important and clarifying guidance on the admissibility and ranking of shareholder misrepresentation claims in liquidations.
Guy Cowan and Sam Keogh examine the recent Privy Council decision in Attorney General of Trinidad and Tobago v CL Financial Ltd (in Liquidation) ([2025] UKPC 41), which clarifies the approach courts should take when considering applications for liquidators’ remuneration, including the requirement for detailed scrutiny and the treatment of state creditors in insolvency proceedings
Jane Hale and Liam Faulkner discuss the Cayman Islands Court of Appeal’s approach to service in the context of applications to enforce foreign arbitral awards in its recent judgment in Suning Group Co Limited & Suning.com Co Ltd v Carrefour Nederland BV (CICA (Civil) 15 of 2024).
Shaun Folpp and Aleisha Brown discuss landmark judgment in Jardine Strategic Holdings Ltd and another v Oasis Investments II Master Fund Ltd and others ([2025] UKPC 34) delivered by the Judicial Committee of the Privy Council, abolishing the so-called “Shareholder Rule” in Bermuda and England and Wales.
Shaun Folpp and Aleisha Brown discuss landmark judgment in Jardine Strategic Ltd v Oasis Investments II Master Fund Ltd and 80 others (Bermuda) [2025] UKPC 33, providing authoritative guidance on the scope of shareholder appraisal rights under section 106 of the Bermuda Companies Act 1981 in the context of company amalgamations or mergers.
Edward Rhind and Chris Smith discuss how the value proposition for offshore ownership structures has expanded, in light of recent US tariffs.
Demonstrating its commitment to ensuring that its financial services industry is aligned with international best practices, the BVI Business Companies (Amendment) Act, 2024 which makes various amendments to the BVI Business Companies Act (as revised), was published in the BVI Gazette on 26 September 2024.