In this issue:

The Possibilities and Pitfalls of Asset Recovery in The Bahamas by Tara Archer-Glasgow and Sharon Rahming-Rolle

Estate Planning: Certainty in Uncertain Times by Sharmon Y. Ingraham

Rule Against Perpetuities: Supreme Court Guidance by Jonathan Deal

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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...