FOCUS, Vol. 68, Issue 3/2026

In this issue, we examine Bahamian financial services through the introduction of usufructs; explore how intestacy, forced heirship, and...

The Evolution of Bahamian Financial Services: Usufructs and the Future of Wealth Structuring

In The Bahamas, several key themes have dominated developments in the legal and regulatory framework for financial services so...

Beyond the Will: How Intestacy, Forced Heirship, and Marital Property Shape Inheritance

Succession planning in The Bahamas is significantly influenced by a desire to ensure family wealth created by earlier generations...

Reasonable Investigations: What Every Employer Should Know Before Dismissing An Employee for Misconduct

Before deciding to summarily dismiss an employee, employers must first conduct a reasonable investigation.

Real Property Tax is Going Fully Digital

The Department of Inland Revenue (DIR) sent a recent communication advising that Real Property Tax is going fully digital.

BIN Registration User Guide – The Bahamas

The BIN Registration User Guide is intended for both new and existing taxpayers and explains how to register for...

A Decade of Excellence: Higgs & Johnson Retains Top-Tier Offshore Trusts Ranking

Higgs & Johnson's decade-long recognition underscores our position as a trusted adviser to high-net-worth individuals, families and trust companies.

The Bahamas: 2026/2027 Budget Highlights

Partners discuss some of the key legislative developments arising from The Bahamas' 2026/2027 Budget Communication.

FOCUS Vol. 68, Issue 2/2026

This issue covers immigration-related legislative and regulatory changes introduced through The Bahamas’ 2026/2027 National Budget, The Bahamas’ efforts to...