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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Amendments to the Nominee Regime of Bahamian Companies

The enhanced requirements for nominee shareholders impose clear obligations on both nominee shareholders and companies to ensure that beneficial...

VAT Update in The Bahamas

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