Questions marks are constantly raised over the performance of a trustee’s duties and whether the trustee in question has discharged its obligations in fulfilling those duties. To assist the trustee in protecting itself, the trustee in the majority of, if not in all, cases will look to the protection afforded to it or them by any exoneration clause included within the Trust Deed. Given the ever increasing complexity of a trustee’s duties in the 21st century, this issue has been of great interest to trustees.

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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...