Hong Kong and Australian courts recognise principles of segregation in Cayman SPCs
In two recent judgments, Tjin Joen Joe, Andy Tsjoe Kong and another v Oakwise Value Fund SPC [2025] HKCFI 1281 (Oakwise Value Fund) and Cowan, in the matter of Coinful Capital Fund, SPC (in Official Liquidation) [2025] FCA 315 (Coinful Capital Fund), the High Court of Hong Kong and the Federal Court of Australia have recognised fundamental principles underpinning the Cayman Islands segregated portfolio companies (SPC) regime.


Mauritius as an Ideal Seat for Arbitration
In one of its recent determinations, the Mauritian Supreme Court re-affirmed a line of decisions which confirmed its support to arbitration, whether international or domestic. These determinations reflect its understanding of the needs of business community, characterised by a marked choice to resolve disputes through a private mechanism to allow existing business relationships to thrive.


Bermuda: An Introduction to Offshore: Trusts
With decades of prominence in the private wealth sphere, many of the world’s oldest and largest trusts are Bermuda trusts, meaning that the jurisdiction frequently yields internationally important cases, such as, recently, the X Trusts litigation on the scope of the protector’s role in private trusts (soon to be heard by the Privy Council) and the Wong litigation which was also referred to the Privy Council and clarified the scope of trustees’ powers under the proper purpose rule.


UNLOCKING GROWTH: WHAT CHANGES TO JERSEY PRIVATE FUNDS MEAN FOR PRIVATE CAPITAL
An insight into changes to Jersey Private Funds and what it means for private capital




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 in Stevens v Hotel Portfolio II (UKSC) — providing claimants with versatile personal and proprietary enforcement strategies — fit with conventional trust accounting practice.

Cayman Ultimate General Partners in Subscription Facilities: Do They Ultimately Matter?
In subscription finance transactions where the borrower or another pledgor entity (such as a feeder fundor guarantor) is a Delaware limited partnership or a Cayman Islands exempted limited partnership (ELP),the role of the general partner (GP) is well understood and regarded as fundamental to the securitystructure. The GP is the entity that exercises the right to call capital from investors and typically grantssecurity over those rights in connection with the facility.


Podcast: Auditing a Digital Asset Business in Bermuda
Join Erkin Atakhanov, Managing Partner at PKF Antares in Bermuda, to discuss the critical role of auditors under the Digital Assets Business Act (DABA). Latest podcast, listen now.


A Cayman Candle on the Mareva Injunction 50th Birthday Cake
Two recent judgments in the Grand Court of the Cayman Islands show how freezing injunctions are still nimble going into their 50th year and continue to be a powerful and vital tool to preserve assets in the ever evolving commercial landscape of modern offshore litigation.


CRS Compliance and Enforcement in the Cayman Islands – What Are the Enforcement Trends?
Given that the annual statutory CRS reporting deadline of 31 July 2025 has just passed, we would like to provide a timely reminder of the current compliance landscape, enforcement trends and practical considerations under the CRS framework as implemented in the Cayman Islands.





Always show your working: Court of Appeal provides valuable guidance on ‘adequate reasons’
English Court of Appeal sets out key guidance relating to adequacy of court judgments.

