In this issue:

The Extraterritorial Effect of Clawback claims in Insolvency Proceedings – The Bahamas Experience

Validity of Wills

Bahamian Trusts & Foundations – The Facts

Enhancements to the Cayman Islands Trusts Laws

Supreme Court of The Bahamas – Judgment 7 May 21

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VAT Update in The Bahamas

VAT Exemption on Unprepared Foods Effective 1 April 2026 unprepared foods will be exempt from VAT. Note, however, that...

FOCUS Vol. 68, Issue 1/2026

Trust Protectors: Privy Council Clarifies the Scope of Protector Powers by N. Leroy Smith Why 2026 Is the Year...