The Global - 2026 Q1 Review

Bermuda Monetary Authority: Modern, Thoughtful and Competitive

The Bermuda Monetary Authority (BMA) has signaled a clear direction for the future of insurance supervision in Bermuda by the release of its latest Notice on Regulatory Burden Reduction for Better Policyholder Outcomes (Notice).

Brad Adderley, Cathryn Minors

2026 BVI Regulatory Calendar

Be ready for regulatory filing dates. In our 2026 calendar we list the key regulatory and corporate filing dates applicable to British Virgin Islands entities on filing and other obligations. The dates listed are those provided by British Virgin Islands regulatory authorities. For further information on any of the upcoming deadlines covered by the calendar, please contact the related contact(s) on this page.

Shana Simmonds-Lewis, Chris Buchan, Maree Martin

CIMA Launches Prudential Information Survey for SIBA Registered Persons

The Cayman Islands Monetary Authority (CIMA) has published a General Industry Notice launching a new Prudential Information Survey for Registered Persons under the Securities Investment Business Act (SIBA) of the Cayman Islands.

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Martin Byers, Simon Raftopoulos, Sailaja Alla, Matt Mulry, Maree Martin

Guernsey introduces seven-year deferral for taxation of share-based awards

A closer look at the remedies available to protect assets in Guernsey, specifically around how a freezing order can be obtained, the protections involved and the types of assets that can can be frozen.

Richard Sheldon, Tristan Ozanne, Lisa Upham

Achieving Bankruptcy Remoteness in Structured Finance

The structured finance market in the APAC region continues to grow in recent years, particular in the number of new issuances and the use of different financial products in complex structuring. Cayman special purpose vehicles (SPVs) are one of the most utilized offshore vehicles in the Asian structured finance industry, which is well supported by established legal and regulatory regimes. This article introduces a key feature of securitisation and repackaging, which is the ring-fencing of assets and removing them from the bankruptcy risks of the originator/seller of the assets – often referred to as bankruptcy remoteness. Investors of structured notes can simply take on the credit risks of the underlying asset, and the seller can achieve off-balance sheet treatment of the underlying asset.

Fiona Chan

Mergers and Acquisitions in the Isle of Man: In-Depth

Appleby has contributed to a guide on Mergers and Acquisitions in the Isle of Man for Lexology Panoramic as part of the In-Depth: Mergers and Acquisitions global overview, in collaboration with Slaughter and May.

Garry Manley, Katherine Garrood

Fund Finance Laws and Regulations 2026 – Jersey

The Appleby Jersey team provides comprehensive insight into legal trends and developments in the fund sector in 2026.

Receivership - Does a fixed charge rank ahead of a banking or fiscal privilege?

The question of priority ranking between the different types of securities in Mauritius is not purely technical. It is a fundamental question at the very heart of creditor protection, enforcement and the stability and security of secured lending.

Malcolm Moller, Melissa Naik

Seychelles Corporate Governance: The New Landscape for 2026

The Seychelles Financial Services Authority (FSA) has fundamentally changed the corporate governance expectations for regulated entities. The new Code of Corporate Governance, effective from 1 January 2026, represents a significant shift in regulatory philosophy and should be taken seriously by anyone operating in the jurisdiction.

Malcolm Moller