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In this issue:

A Second Look at Second Appeals ‘As of Right’: Privy Council Confirms the Proper Approach in Interpreting ‘As of Right’ Thresholds by Oscar N. Johnson, Jr., K.C., Keith O. Major, Jr. and Dennise Newton

Paradigm Shift in the Appeal Process to the Judicial Committee of the Privy Council by Tara Archer-Glasgow and Keith O. Major, Jr.

Contemplation & Consequence: Trustee Liability After Retirement by N. Leroy Smith

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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...