Generated by Rank Math SEO, this is an llms.txt file designed to help LLMs better understand and index this website. # Mourant ## Sitemaps - [XML Sitemap](https://www.mourant.com/sitemap_index.xml): Includes all crawlable and indexable pages. ## Pages - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2024 and 2025](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2024-and-2025/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2026](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2026/) - [Legal and Regulatory Notice and Disclaimer](https://www.mourant.com/legal-and-regulatory-notice-and-disclaimer/) - [Privacy Notice](https://www.mourant.com/privacy-notice/) - [Terms of business](https://www.mourant.com/terms-of-business/) - [Who we are](https://www.mourant.com/who-we-are/) - [Home](https://www.mourant.com/) - [Fraud Alert](https://www.mourant.com/fraud-alert/) - [Hong Kong Work Experience Scheme](https://www.mourant.com/hong-kong-work-experience-scheme/) - [Hong Kong Student Programmes](https://www.mourant.com/hong-kong-student-programmes/) - [Terms and Conditions](https://www.mourant.com/terms-and-conditions/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2017](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2017/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2018](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2018/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2019](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2019/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2020](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2020/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2021](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2021/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2022](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2022/) - [Modern Slavery Act 2015: Transparency in Supply Chains Statement 2023](https://www.mourant.com/modern-slavery-act-2015-transparency-in-supply-chains-statement-2023/) - [BVI Student Summer Course](https://www.mourant.com/students/bvi-student-summer-course/) - [BVI student page](https://www.mourant.com/students/bvi-student-page/) - [ID Check](https://www.mourant.com/id-check/) - [AML Training](https://www.mourant.com/aml-training/) - [ESG](https://www.mourant.com/esg/) - [Our Global Gender Pay Gap Reports](https://www.mourant.com/our-global-gender-pay-gap-reports/) - [Inclusion – Empowering our people](https://www.mourant.com/inclusion-empowering-our-people/) - [Inclusion – Our progress](https://www.mourant.com/inclusion-our-progress/) - [Inclusion – Our goals and approach](https://www.mourant.com/inclusion-our-goals-and-approach/) - [Inclusion](https://www.mourant.com/inclusion/) - [WeChat](https://www.mourant.com/wechat/) - [London Student Programmes](https://www.mourant.com/students/london-student-programmes/) - [Jersey Student Programmes](https://www.mourant.com/students/jersey-student-programmes/) - [Guernsey Student Programmes](https://www.mourant.com/students/guernsey-student-programmes/) - [Cayman Islands Student Programmes](https://www.mourant.com/students/cayman-islands-student-programmes/) - [Governance Services Trainee Opportunities](https://www.mourant.com/students/governance-services-trainee-opportunities/) - [Jersey Trainee Solicitor Programme](https://www.mourant.com/students/jersey-trainee-solicitor-programme/) - [Jersey Student Bursary Scheme](https://www.mourant.com/students/jersey-student-bursary-scheme/) - [Governance Services Summer Scheme](https://www.mourant.com/students/governance-services-summer-scheme/) - [Guernsey SQE Trainee Programme](https://www.mourant.com/students/guernsey-sqe-trainee-programme/) - [Guernsey Student Bursary Scheme](https://www.mourant.com/students/guernsey-student-bursary-scheme/) - [The Cayman Islands Articled Clerk Scheme](https://www.mourant.com/students/the-cayman-islands-articled-clerk-scheme/) - [Chantal Whittaker Memorial Scholarship](https://www.mourant.com/students/chantal-whittaker-memorial-scholarship/) - [Cayman Islands Summer Student Internship Programme](https://www.mourant.com/students/cayman-islands-summer-student-internship-programme/) - [AEOI Training](https://www.mourant.com/aeoi-training/) - [Events](https://www.mourant.com/events/) - [Communities](https://www.mourant.com/community/) - [Online Services](https://www.mourant.com/online-services/) - [The Mourant Blend: Brewed for Excellence](https://www.mourant.com/the-mourant-coffee-blend-brewed-for-excellence/) - [Students](https://www.mourant.com/students/) ## Events - [ALFI Private Assets Conference 2026](https://www.mourant.com/events/alfi-private-assets-conference-2026/) - [FFA Fall Forum 2026](https://www.mourant.com/events/ffa-fall-forum-2026/) - [Guernsey Student Careers Event](https://www.mourant.com/events/guernsey-student-careers-event/) - [Geneva Trusts and Private Wealth Seminar 2026](https://www.mourant.com/events/geneva-trusts-and-private-wealth-seminar-2026/) - [Zurich Trusts and Private Wealth Seminar 2026](https://www.mourant.com/events/zurich-trusts-and-private-wealth-seminar-2026/) - [IFN UK Forum 2026](https://www.mourant.com/events/ifn-uk-forum-2026/): Join the Mourant team at IFN UK Forum 2026 - Authenticity, Innovation & Impact: Rethinking the UK’s Islamic Finance Value Proposition - [Cayman Connection and Mourant – Student Mixer](https://www.mourant.com/events/cayman-connection-and-mourant-student-mixer/): As an Affiliate Partner of Cayman Connection, we're delighted to host our first in-person Student Summer Mixer for Cayman Connection members and other Cayman students at our London office on Wednesday 21 October. - [Asset Recovery Americas](https://www.mourant.com/events/asset-recovery-americas/): We are proud to be Gold Partner Informa's Asset Recovery Americas conference 2026. - [INSOL International Channel Islands Seminar](https://www.mourant.com/events/insol-international-channel-islands-seminar/): INSOL International is returning to Guernsey this summer for the INSOL International Channel Islands Seminar, bringing together insolvency and restructuring professionals for a focused and engaging programme. - [Jersey Financial Regulatory Forum 2026](https://www.mourant.com/events/jersey-financial-regulatory-forum/): This popular half-day conference will cover essential updates, the latest insights, and expert perspectives on the current issues affecting Jersey's financial services industry. - [Fintech on the Seas 2026](https://www.mourant.com/events/fintech-on-the-seas-2026/): We are pleased to be sponsoring Fintech on the Seas 2026, hosted by BVI Finance. Fintech on the Seas is a first-of-its-kind experience uniting global innovators, policymakers, and industry leaders aboard an immersive, agenda-driven voyage through the future of finance. - [Grand Cayman Online Seminar 2026](https://www.mourant.com/events/grand-cayman-online-seminar-2026/): The upcoming ACAMS Grand Cayman Online Seminar promises expert guidance on navigating the most recent compliance challenges. Whether it’s preparing for the FATF’s new evaluation methodology, successfully embedding the requirements of the Beneficial Ownership Transparency Act or proactively addressing sanctions obligations, attendees will get authoritative, jurisdiction-specific advice. - [Private Client Advisory and Litigation Forum](https://www.mourant.com/events/private-client-advisory-and-litigation/): Returning for 2026, the Private Client Advisory and Litigation Forum is renowned as the leading private client forum for HNW advisors around the world. Mourant is proud to be an Agenda & Insight Host for day three of the event. - [Fund Finance Association Annual European Fund Finance Symposium 2026](https://www.mourant.com/events/ffa-european-symposium/): We will be represented by members of our global Banking and Finance teams at the Fund Finance Association Annual European Fund Finance Symposium in London. - [IWIRC 2026 Leadership Summit & Flagship International Conference](https://www.mourant.com/events/iwirc-2026-leadership-summit-flagship-international-conference/): On Friday 5 June, Jessica Vickers from our Cayman Litigation team will take part in the panel discussion 'The Intersection of Arbitration and Bankruptcy: Stays, Governing Law, and Awards.' - [Cayman Islands Regulatory Conference 2026](https://www.mourant.com/events/cayman-islands-regulatory-conference-2026/): We are pleased to welcome you to the Mourant Cayman Islands Regulatory Conference 2026 on Thursday 21 May. - [AIMA Digital Assets Conference 2026](https://www.mourant.com/events/aima-digital-assets-conference-2026/) - [Inclusive Events](https://www.mourant.com/events/inclusive-events/) - [Guernsey Funds Forum 2026: The Next Trillion](https://www.mourant.com/events/guernsey-funds-forum-2026-the-next-trillion/): We are delighted to sponsor the 2026 Guernsey Funds Forum. This flagship event will offer an insight into why Guernsey is globally recognised as a premier funds jurisdiction. - [SuperReturn Venture](https://www.mourant.com/events/superreturn-venture/): This leading industry event is expected to attract more than 1,000 attendees from over 50 countries worldwide. - [ABI 2026 Annual Spring Meeting](https://www.mourant.com/events/abi-2026-annual-spring-meeting/): We are pleased to be sponsoring the Commercial Fraud Committee Reception which will take place between 5:00pm - 6:00pm on Thursday 23 April. - [Business Risk Assessments for Virtual Asset Service Providers](https://www.mourant.com/events/business-risk-assessments-for-virtual-asset-service-providers/): This workshop is designed to help your organisation prepare for the increased focus on digital assets in Cayman’s next mutual evaluation in December 2027. - [AML inspection readiness workshop for DNFBPs](https://www.mourant.com/events/aml-inspection-readiness-workshop-for-dnfbps/): As regulatory expectations continue to strengthen, our AML experts will provide practical guidance on navigating an AML audit undertaken by a supervisory authority. - [Mourant Trusts and Private Wealth Forum 2026 – Jersey](https://www.mourant.com/events/mourant-trusts-and-private-wealth-forum-2026-jersey/): Join peers from across the Channel Islands for our popular Trust and Private Wealth Forum 2026 in Jersey. - [Mourant Trusts and Private Wealth Forum 2026 – Guernsey](https://www.mourant.com/events/mourant-trusts-and-private-wealth-forum-2026-guernsey/): Join peers from across the Channel Islands trusts and private wealth community for the popular Mourant Trusts and Private Wealth Forum - Guernsey. - [AI & Crypto Fraud and Asset Recovery Forum](https://www.mourant.com/events/ai-crypto-fraud-and-asset-recovery-forum/): At this conference, Sophie Christodoulou from our BVI Litigation team will be contributing to the panel discussion: Case Study: D’Aloia v Persons Unknown Ors and Other Key Cases for Digital Asset Litigation. - [INSOL London 2026](https://www.mourant.com/events/insol-london-2026/): We are delighted to be the Inclusive Places Sponsor and the Offshore Day Gold Sponsor at the 2026 INSOL London conference. - [European Private Capital Summit](https://www.mourant.com/events/european-private-capital-summit/) - [Asset Recovery International 2026](https://www.mourant.com/events/asset-recovery-international-2026/) - [Private Credit Connect London 2026](https://www.mourant.com/events/private-credit-connect-london-2026/) - [BVCA’s Private Capital Sustainability Conference](https://www.mourant.com/events/bvcas-private-capital-sustainability-conference/) - [IBA M&A in Latin America Conference](https://www.mourant.com/events/iba-ma-in-latin-america-conference/) - [38th Annual Tulane Corporate Law Institute](https://www.mourant.com/events/38th-annual-tulane-corporate-law-institute/) - [BVCA Private Credit Conference](https://www.mourant.com/events/bvca-private-credit-conference/) - [GIFA Future Leaders Seminar](https://www.mourant.com/events/gifa-future-leaders-seminar/) - [PCGE Exchange Switzerland](https://www.mourant.com/events/pcge-exchange-switzerland/) - [PCGE International Womens Day Brunch](https://www.mourant.com/events/pcge-international-womens-day-brunch/) - [IBA 31st Annual International Private Client Tax Conference](https://www.mourant.com/events/iba-31st-annual-international-private-client-tax-conference/) - [MIPIM 2026](https://www.mourant.com/events/mipim-2026/) - [Global ABS 2026](https://www.mourant.com/events/global-abs-2026/): We’re pleased to be attending Global ABS 2026, taking place from 9 - 11 June 2026 at the Centre Convencions Internacional Barcelona (CCIB) - Europe’s premier gathering for the structured finance community. - [School of International Financial Services (SIFS) CPD webinar  – Market Trends and Structuring Opportunities in Jersey’s Funds Industry](https://www.mourant.com/events/school-of-international-financial-services-sifs-cpd-webinar-market-trends-and-structuring-opportunities-in-jerseys-funds-industry/) - [Jersey Funds Association Annual Dinner 2026](https://www.mourant.com/events/jersey-funds-association-annual-dinner-2026/): We look forward to joining invited guests to join us at the Jersey Funds Association Annual Dinner 2026, taking place at The Royal Jersey Showground on 19 June 2026. - [IBA – Private Investment Funds Conference 2026](https://www.mourant.com/events/iba-private-investment-funds-conference-2026/) ## Guides - [Control of Housing and Work (Jersey) Law 2012 (the Law)](https://www.mourant.com/guides/control-of-housing-and-work-jersey-law-2012-the-law/): The Control of Housing & Work (Jersey) Law 2012, which has been in discussion for many years, came into force on 1 July 2013. The Law replaces the Housing (Jersey) Law, 1949 (the Housing Law), the Regulation of Undertakings & Development (Jersey) Law, 1973 (the Regulation of Undertakings Law) and the Hawkers and Non-Resident Traders (Jersey) Law, 1965. - [The Residential Tenancy (Jersey) Law](https://www.mourant.com/guides/the-residential-tenancy-jersey-law/): The Residential Tenancy Law 2011 (the RTL) and the amendments to it (adopted on 11 September 2012) came into force on 1 May 2013. - [Transfer by way of continuation into the Cayman Islands – Exempted Companies](https://www.mourant.com/guides/transfer-by-way-of-continuation-into-the-cayman-islands/): The guides linked below detail how an entity incorporated outside of the Cayman Islands may apply to be registered by way of continuation as an exempted company or a limited liability company in the Cayman Islands. There is also a link below to our guide detailing how a partnership registered outside the Cayman Islands may apply to re-register as an exempted limited partnership in the Cayman Islands. - [Transfer by way of continuation into the Cayman Islands – Limited Liability Companies](https://www.mourant.com/guides/transfer-by-way-of-continuation-into-the-cayman-islands-limited-liability-companies/) - [Re-Registration of a Foreign Partnership as a Cayman Islands Exempted Limited Partnership](https://www.mourant.com/guides/re-registration-of-a-foreign-partnership-as-a-cayman-islands-exempted-limited-partnership/) - [Cross-border investment: Key jurisdictions for Middle Eastern asset managers and investors](https://www.mourant.com/guides/cross-border-investment-key-jurisdictions-for-middle-eastern-asset-managers-and-investors/): As Middle Eastern asset managers and investors continue to expand their international investment strategies, selecting the right jurisdiction has become an increasingly important part of successful fund formation and cross-border structuring. - [Transfer by way of continuation out of the Cayman Islands – Exempted Limited Partnerships](https://www.mourant.com/guides/transfer-by-way-of-continuation-out-of-the-cayman-islands-exempted-limited-partnerships/) - [Transfer by way of continuation out of the Cayman Islands – Exempted Companies](https://www.mourant.com/guides/transfer-by-way-of-continuation-out-of-the-cayman-islands/): The guides linked below detail how an exempted company or an exempted limited partnership incorporated or registered in the Cayman Islands may apply to be deregistered by way of continuation pursuant section 206 of the Companies Act or section 43 of the Exempted Limited Partnership Act (as applicable). - [Enforcing security over shares in a BVI company](https://www.mourant.com/guides/enforcing-security-over-shares-in-a-bvi-company/): When taking security over shares in a BVI company it is common to take security by way of an equitable mortgage and/or a charge over the shares. This guide examines the enforcement rights available to a mortgagee (being the recipient of the security) under an equitable share mortgage. - [Enforcing security over shares in a Cayman Islands exempted company](https://www.mourant.com/guides/enforcing-security-over-shares-in-a-cayman-islands-exempted-company/): Security over shares issued by a Cayman Islands exempted company is commonly taken by way of an equitable mortgage and/or a charge over the shares. This guide examines the enforcement rights available to a mortgagee (being the recipient of the security) under an equitable share mortgage. - [Jersey Holding Companies for IPOs and Listed Groups](https://www.mourant.com/guides/jersey-holding-companies-for-spacs-and-other-listed-groups/): This guide examines some of the benefits a Jersey holding company could offer for SPACs or other groups considering an initial public offering (IPO), or to groups with an existing listing. - [Application for continuance of a company from Luxembourg to Jersey](https://www.mourant.com/guides/application-for-continuance-of-a-company-from-luxembourg-to-jersey/): This guide summarises the process by which a private limited liability company (société à responsabilité limitée) incorporated in Luxembourg can "continue" or "migrate" to become a private limited company incorporated in Jersey. - [A comparison of companies in the BVI, Cayman Islands and Singapore](https://www.mourant.com/guides/a-comparison-of-companies-in-the-bvi-cayman-islands-and-singapore/) - [A comparison of Limited Partnerships in the BVI, Cayman Islands and Singapore](https://www.mourant.com/guides/a-comparison-of-limited-partnerships-in-the-bvi-cayman-islands-and-singapore/) - [Cayman Islands exempted companies](https://www.mourant.com/guides/cayman-islands-exempted-companies/): A Cayman Islands exempted company limited by shares is a flexible and versatile vehicle that is quick to set up and easy to maintain. As such, exempted companies formed under the Companies Act (as amended) are the most commonly used company for offshore vehicles in the Cayman Islands. This guide details the advantages of an exempted company, together with the process for incorporation and any continuing obligations - [Guernsey’s economic substance requirements](https://www.mourant.com/guides/guernseys-economic-substance-requirements/): This guide considers the key aspects of economic substance requirements for Guernsey companies, the questions that should be considered to determine whether the substance test applies to a company and whether that test will be met. - [Electronic Transactions under Guernsey law](https://www.mourant.com/guides/the-electronic-transactions-guernsey-law-2000/): This guide is designed to summarise the main features of the Electronic Transactions (Guernsey) Law, 2000 which facilitates electronic business, the use of electronic documents and process, and the storage of information in electronic form. - [Mergers – a comparison](https://www.mourant.com/guides/mergers-a-comparison/): A general overview and comparison of mergers under the laws of the British Virgin Islands, the Cayman Islands, Guernsey and Jersey - [Cell companies/segregated portfolio companies – a comparison](https://www.mourant.com/guides/cell-companies-segregated-portfolio-companies-a-comparison-2/) - [Offshore Corporate Structures – a comparison](https://www.mourant.com/guides/offshore-corporate-structures-a-comparison/): This table has been prepared to provide a comparison of the laws of British Virgin Islands (BVI), the Cayman Islands, Guernsey and Jersey in relation to the establishment and regulation of offshore corporate structures. - [Offshore Private Equity Holding Structures – a comparison](https://www.mourant.com/guides/offshore-private-equity-holding-structures-a-comparison/): This table has been prepared to provide a comparison of regimes the for private equity holding structures in the British Virgin Island (BVI), the Cayman islands, Guernsey and Jersey. - [Company law regimes – a comparison](https://www.mourant.com/guides/company-law-regimes-a-comparison/): A general overview and comparison of company law regimes in the British Virgin Islands, the Cayman Islands, Guernsey and Jersey - [A quick guide to Limitation Periods in the Cayman Islands](https://www.mourant.com/guides/a-quick-guide-to-limitation-periods-in-the-cayman-islands/): Limitation periods in the Cayman Islands are imposed by statute, namely the Limitation Law (1996 Revision) (the Law). The Law prescribes time limits within which a claimant must commence proceedings. There are different limitation periods for different types of claims. - [A guide to the Security Interests (Jersey) Law 2012](https://www.mourant.com/guides/a-guide-to-the-security-interests-jersey-law-2012/): A guide to taking security over intangible movable property in Jersey - [The Company Secretary’s Survival Guide](https://www.mourant.com/guides/the-company-secretarys-survival-guide/): This guide outlines some of the key provisions of the Jersey legislation that is most likely to apply to a Jersey public company that carries on business outside of Jersey. It is intended to be a general guide for company secretaries to assist with the day to day administration of the company. Our advice should be sought in appropriate circumstances. - [The accounts and audit rules applicable to Jersey companies](https://www.mourant.com/guides/the-accounts-and-audit-rules-applicable-to-jersey-companies/): In this guide we provide a summary of the account and audit rules applicable to Jersey companies set out in Part 16 of the Companies (Jersey) Law 1991 (the Companies Law). Part 16 was amended in 2010, first, in response to the impact on Jersey based auditors of the EU Statutory Audit Directive 2006/43/EC and, secondly, to improve Jersey's compliance with the international standard issued by the International Organisation of Securities Commissions (IOSCO) relating to accounting and auditing matters (commonly referred to as IOSCO Principle 18). - [Jersey Cell Companies](https://www.mourant.com/guides/jersey-cell-companies/): This guide sets out the main features of Jersey cell companies and highlights the benefits offered by this highly flexible type of company. - [An Overview of Insolvency and Restructuring in Jersey](https://www.mourant.com/guides/an-overview-of-insolvency-and-restructuring-in-jersey/): This guide explores the principal statutes applicable to bankruptcies and reorganisations in Jersey - [Directors’ concerns: Facing insolvency and wrongful trading](https://www.mourant.com/guides/directors-concerns-facing-insolvency-and-wrongful-trading/): During the lifetime of a company some of the most difficult problems that a director faces are encountered if the company is in financial difficulty: not yet unable to pay its bills but with a possibility that it may end up in that position. At that stage the decisions made by a director may affect not only the survival and future of the company but also the director's own position. In this guide we explain how directors may protect themselves if a company is approaching insolvency. - [Schemes of Arrangement under Jersey Law](https://www.mourant.com/guides/schemes-of-arrangement-under-jersey-law/): A scheme of arrangement (a Scheme) is a court-sanctioned compromise or arrangement between a company and its creditors or members (or any class of them) in accordance with Part 18A of the Companies (Jersey) Law 1991 (the Law), specifically sections 125 to 127 (inclusive). The Jersey provisions on Schemes are largely similar to those in England. Whilst the scope for using a Scheme is wide, this guide only considers Schemes between a company and its members in the context of a takeover bid. - [Challenging transactions in a Jersey insolvency](https://www.mourant.com/guides/challenging-transactions-in-an-insolvency/): Where a Jersey company becomes insolvent and is subject to désastre proceedings under the Bankruptcy (Désastre) (Jersey) Law 1990 or a creditors' winding up under the Companies (Jersey) Law 1991, the primary objective of the Viscount (in the case of désastre proceedings) or the liquidator (in the case of a creditors' winding up) will be to seek to maximise the return to the company's unsecured creditors. This guide examines the means by which the Viscount or a liquidator may seek to achieve this - [How victims of crypto fraud can identify and locate fraudsters and recover their misappropriated crypto assets](https://www.mourant.com/guides/how-victims-of-crypto-fraud-can-identify-and-locate-fraudsters-and-recover-their-misappropriated-crypto-assets/): With the growing popularity of cryptocurrencies, the number of cases involving crypto fraud is on the rise. While these situations can be distressing and challenging to navigate, there are a number of legal tools which may help to resolve them. - [Jersey Listed Funds](https://www.mourant.com/guides/a-guide-to-jersey-listed-funds/): This briefing gives a summary of the key features of a listed fund. - [Application for migration into Jersey under the Companies (Jersey) Law 1991](https://www.mourant.com/guides/application-for-migration-into-jersey-under-the-companies-jersey-law-1991/): Part 18C of the Companies (Jersey) Law 1991, as amended (the Companies Law) makes it possible for a body incorporated outside Jersey to migrate to Jersey if it is permitted to do so under the laws of the jurisdiction in which it is incorporated. - [Electronic Communications (Jersey) Law 2000](https://www.mourant.com/guides/electronic-communications-jersey-law-2000/): This guide summarises the main features of the Electronic Communications (Jersey) Law 2000 (E-Comms Law). The E-Comms Law facilitates the use of electronic communications in contract formation. - [Application for migration overseas under the Companies (Jersey) Law 1991](https://www.mourant.com/guides/application-for-migration-overseas-under-the-companies-jersey-law-1991/): Part 18C of the Companies (Jersey) Law 1991, as amended (the Companies Law) makes it possible for a company incorporated in Jersey to migrate overseas and be 'continued' as a foreign company (also commonly called a 'migration' or 'redomiciliation'). This guide summarises the process by which such a migration is effected. - [Economic substance requirements for Jersey companies and LLCs](https://www.mourant.com/guides/economic-substance-requirements-for-jersey-companies-and-llcs/): Jersey has brought into force the Taxation (Companies - Economic Substance) (Jersey) Law 2019 (the Substance Law) in order to address concerns of the EU Code of Conduct Group that Jersey companies could be used to artificially attract profits that are not commensurate with economic activities and substantial economic presence in Jersey. EU Finance Ministers signalled their approval of the Substance Law by whitelisting Jersey on 12 March 2019. - [Demergers of Jersey companies](https://www.mourant.com/guides/demergers-of-jersey-companies/): This guide sets out the main features of the Companies (Demerger) (Jersey) Regulations 2018 which provides a statutory framework for a Jersey company to demerge into two or more Jersey companies. - [Companies (Jersey) Law 1991: Public and private companies](https://www.mourant.com/guides/companies-jersey-law-1991-public-and-private-companies/): This guide supplements our guide to the Companies (Jersey) Law 1991 (the Companies Law) and provides additional detail on how the Companies Law distinguishes between public and private companies. - [A guide to the reinstatement of a Jersey company](https://www.mourant.com/guides/a-guide-to-the-reinstatement-of-a-jersey-company/): A Jersey company may in certain circumstances be removed from the register of companies. The Companies Jersey Law 1991 (the Companies Law) and the Financial Services Disclosure and Provision of Information Jersey Law 2020 (the Disclosure Law) each provide a procedure for reinstating a dissolved company by declaring its dissolution void. This applies whether the removal arose from regulatory non-compliance, administrative oversight, bankruptcy or the conclusion of the company’s affairs. - [Potential liabilities of a director under Jersey’s insider dealing and market abuse laws](https://www.mourant.com/guides/potential-liabilities-of-a-director-under-jerseys-insider-dealing-and-market-abuse-laws/): This guide examines the potential liabilities of a director of a Jersey company under Jersey's insider dealing and market abuse laws. - [Powers of Attorney (Jersey) Law 1995](https://www.mourant.com/guides/powers-of-attorney-jersey-law-1995/): In this guide we provide a summary of the rules set out in the Powers of Attorney (Jersey) Law 1995 (the PoA Law) concerning the preparation, execution and effect of powers of attorney (resgistrable or otherwise) under Jersey Law. - [Mergers of Companies Under Jersey Law](https://www.mourant.com/guides/mergers-of-companies-under-jersey-law/): The Companies (Jersey) Law 1991 (the Companies Law) permits a Jersey company to merge with a non-Jersey company. The ability to undertake cross border mergers may be useful in a variety of cases including where they can be implemented without triggering a disposal for foreign capital gains tax purposes. This guide sets out the principal merger provisions of the Companies Law. - [Summary winding up under the Companies (Jersey) Law 1991](https://www.mourant.com/guides/summary-winding-up-under-the-companies-jersey-law-1991/): A summary winding up is the procedure used to wind up a solvent Jersey company under the Companies (Jersey) Law 1991 (the 1991 Law). This briefing examines the procedure for carrying out a summary winding up. - [Directors’ indemnities](https://www.mourant.com/guides/directors-indemnities/): The Companies (Jersey) Law 1991 (the 1991 Law) imposes restrictions on the ability of a Jersey company and other persons to indemnify a director of a Jersey company against claims and liabilities arising as a result of the director carrying out the director's duties as a director. This briefing examines the extent to which a director may be indemnified or protected against such claims and liabilities. - [Directors’ concerns: Unfair prejudice and rights issues](https://www.mourant.com/guides/directors-concerns-unfair-prejudice-and-rights-issues/): The path that a director has to tread is full of unexpected traps where even procedures like rights issues that by their nature look as though they should be fair turn out to offer all sorts of potential difficulties. With a careful eye on some basic guiding principles and by taking some common-sense practical measures, it should, however, be possible for most of these to be avoided. - [Jersey Companies Law: A guide](https://www.mourant.com/guides/jersey-companies-law-a-guide/): The Companies (Jersey) Law 1991 (the Law) came into effect on 30 March 1992 and replaced the Loi (1861) sur les Sociétés avec Responsabilité Limitée, as amended, and the Companies (Supplementary Provisions) (Jersey) Law 1968 (the old Laws). This guide outlines the principal features of the Law. - [General duties of a director of a Jersey company](https://www.mourant.com/guides/general-duties-of-a-director-of-a-jersey-company/): The directors of a Jersey company have a range of duties which arise under Jersey customary law, the Companies (Jersey) Law 1991 and the company's articles of association.This guide examines the general duties of a director of a Jersey company. - [Distributions and share purchases and redemptions under the Companies (Jersey) Law 1991](https://www.mourant.com/guides/distributions-and-share-purchases-and-redemptions-under-the-companies-jersey-law-1991/): This guide examines the key aspects of distributions and share purchases (sometimes referred to as share buybacks) and redemptions under the Companies (Jersey) Law 1991 (the 1991 Law). - [Directors’ concerns: Distributions and dividends](https://www.mourant.com/guides/directors-concerns-distributions-and-dividends/): It is a fundamental principle of company law that the property of a company belongs to itself and not to its shareholders. For that reason a company cannot simply pay or distribute its property to its shareholders. The Companies (Jersey) Law 1991 (the Companies Law) sets out requirements that must be satisfied before such a payment or distribution may be made. ## Locations - [Singapore](https://www.mourant.com/locations/singapore/) - [Mauritius](https://www.mourant.com/locations/mauritius/) - [Luxembourg](https://www.mourant.com/locations/luxembourg/) - [London](https://www.mourant.com/locations/london/) - [Jersey](https://www.mourant.com/locations/jersey/) - [Hong Kong](https://www.mourant.com/locations/hong-kong/) - [Guernsey](https://www.mourant.com/locations/guernsey/) - [Cayman Islands](https://www.mourant.com/locations/cayman-islands/) - [British Virgin Islands](https://www.mourant.com/locations/british-virgin-islands/) ## News - [Mourant achieves excellent recognition in Chambers and Partners UK 2027](https://www.mourant.com/news/mourant-achieves-excellent-recognition-in-chambers-and-partners-uk-2027/): We are delighted to have achieved excellent results in Chambers and Partners UK 2027, including a clean sweep of Band 1 rankings for our Jersey teams. - [Mourant appoints Guernsey Director in Governance Services Funds practice](https://www.mourant.com/news/mourant-appoints-guernsey-director-in-governance-services-practice/): We are delighted to have appointed Scott Sebire as a Guernsey Director in our Governance Services Funds business. He joins the firm with extensive experience gained across the international funds industry, most recently serving as Finance Director for a leading global investment manager. - [Mourant lawyers recognised in the 2027 Lawdragon 100 Leading Cayman Lawyers list](https://www.mourant.com/news/lawyers-2027-lawdragon-100-leading-cayman/): Mourant partners Brad Hillson, Catherine Pham, Nicholas Fox and Simon Dickson have been recognised in the 2027 Lawdragon 100 Leading Cayman Lawyers list. - [Mourant strengthens Asia capabilities with senior appointments in Singapore and Hong Kong](https://www.mourant.com/news/asia-senior-appointments/): Mourant has strengthened its Asia offering with the appointment of funds specialist Costa Valtas in Singapore and governance services relationship leader Kristina Trushnikova in Hong Kong. - [Mourant celebrates top rankings in Legal 500 UK 2027](https://www.mourant.com/news/mourant-celebrates-top-rankings-in-legal-500-uk-2027/): We are celebrating a host of top rankings in the latest Legal 500 UK 2027 guide. Overall, we achieved 20 team rankings across our Guernsey, Jersey and London offices. Of these rankings, 14 were Tier 1 – the highest ranking awarded by the guide. - [Eleanor (Nellie) Morgan appointed Co-Head of Global Litigation Practice](https://www.mourant.com/news/eleanor-nellie-morgan-litigation/): Eleanor (Nellie) Morgan as co-Global Practice Leader for Litigation - [Mourant celebrates 15 years in Asia](https://www.mourant.com/news/mourant-celebrates-15-years-in-asia/): We are proud to celebrate a significant milestone for our firm, marking 15 years since the launch of our first Asia office in Hong Kong. - [Jessica Roland sworn in as Guernsey’s first female Bailiff](https://www.mourant.com/news/jessica-roland-guernsey-first-female-bailiff/): Former Mourant partner Jessica Roland is sworn in as the first female Bailiff of Guernsey. - [Mourant advises NCB Financial Group on strategic sale of Cayman Islands banking business](https://www.mourant.com/news/mourant-advises-ncb-financial-group-on-strategic-sale-of-cayman-islands-banking-business/): Our Cayman Islands Corporate and Regulatory teams acted for members of the NCB Financial Group on a strategic intra-group restructure which represents a key step for the Group in optimising its corporate structure to support sustainable growth and long-term performance. - [Mourant bolsters Luxembourg offering with significant new hire](https://www.mourant.com/news/mourant-bolsters-luxembourg-offering-with-significant-new-hire/): We're delighted to welcome Angélique Krebs to our firm as Managing Director – Head of Luxembourg Chartered Accountant Entity. Angélique joins our Luxembourg Governance Services practice after more than a decade with one of the Big Four giants. - [Double awards success for Asia team](https://www.mourant.com/news/double-awards-success-for-asia-team/): Our Asia legal team has been recognised at two of the region's leading legal awards ceremonies, reflecting the strength of our work on complex, cross-border transactions. - [Mourant lawyer sworn in as Guernsey Advocate](https://www.mourant.com/news/mourant-lawyer-sworn-in-as-guernsey-advocate/): We are celebrating Amelia Brewer-Marchant being sworn in as an Advocate before the Royal Court of Guernsey. - [Mourant advises KKCG Real Estate Group on £291m acquisition of 1 St James’s Square](https://www.mourant.com/news/mourant-advises-kkcg-real-estate-group-on-291m-acquisition-of-1-st-jamess-square/): Our BVI Corporate team recently advised KKCG Real Estate Group on the £291 million acquisition of 1 St James’s Square, the landmark West End office building currently occupied by BP as its London headquarters. - [Mourant hires banking and finance specialist to join Singapore office](https://www.mourant.com/news/mourant-hires-banking-and-finance-specialist-to-join-singapore-office/): We are pleased to announce that Feng Hao Liu has joined our firm's Singapore office as Counsel, further strengthening our finance capabilities in Asia and reinforcing our commitment to serving clients across the region. - [Mourant Governance Services celebrates Impact 100 success](https://www.mourant.com/news/mourant-governance-services-celebrates-impact-100-success/): We are proud to recognise the achievements of Mourant Governance Services (MourantGS), which has received an Impact 100 Award as well as three individual recognitions for MourantGS team members. - [Mourant confirmed as headline sponsor of Swim Run Jersey 2026](https://www.mourant.com/news/mourant-confirmed-as-headline-sponsor-of-swim-run-jersey-2026/): We are pleased to confirm our headline sponsorship of Swim Run Jersey 2026, which will take place on Saturday 5 September, helping to drive the future growth of one of the island's most iconic endurance events. - [Mourant advises Latin American technology company Ticketplus on NYSE American IPO](https://www.mourant.com/news/mourant-advises-latin-american-technology-company-ticketplus-on-nyse-american-ipo/): We recently advised Ticketplus Ltd., a technology company that operates a proprietary, full-stack technology platform powering live entertainment across Latin America, on the Cayman Islands legal aspects of its group restructure and US$15 million initial public offering on NYSE American. - [Mourant advises on landmark UK residential real estate deal](https://www.mourant.com/news/mourant-landmark-uk-residential-real-estate/): We have recently advised Border to Coast Pensions Partnership, on behalf of its Partner Funds, on a £400 million UK residential real estate deal to purchase 866 single-family homes. - [Mourant advises Cayman-incorporated ARC Group Securities Acquisition I on NASDAQ IPO](https://www.mourant.com/news/mourant-advises-cayman-incorporated-arc-group-securities-acquisition-i-on-nasdaq-ipo/): Our Cayman Corporate team recently acted as Cayman Islands legal counsel to ARC Group Securities Acquisition I and its sponsor on its US$105 million initial public offering on the Nasdaq Stock Market LLC. - [Mourant announces application window for Annual Giving Day 2026 in aid of BVI charities](https://www.mourant.com/news/mourant-announces-application-window-for-annual-giving-day-2026-in-aid-of-bvi-charities/): We have announced the 2026 application window for our Annual Giving Day – an established fixture in the BVI calendar. - [Mourant signs landmark funding deal, bolstering investment capacity for integrated professional services platform](https://www.mourant.com/news/mourant-signs-landmark-funding-deal-bolstering-investment-capacity-for-integrated-professional-services-platform/) - [Mourant welcomes 14 Caymanian students to summer internship programme](https://www.mourant.com/news/mourant-welcomes-14-caymanian-students-to-summer-internship-programme/): We will be welcoming 14 Caymanian students to our Cayman Islands office this summer to participate in our annual Summer Student Internship Programme. - [Mourant achieves raft of top rankings in Chambers High Net Worth 2026](https://www.mourant.com/news/mourant-achieves-raft-of-top-rankings-in-chambers-high-net-worth-2026/): We have achieved a raft of top rankings in Chambers High Net Worth 2026, a legal directory which ranks the world's leading private wealth lawyers and law firms specialising in wealth management. - [Mourant to support The Intertidal showcasing Jersey’s unique coastline](https://www.mourant.com/news/mourant-the-intertidal/): We have confirmed our corporate sponsorship of The Intertidal, a pioneering new running event in Jersey with a route that covers areas of the island usually covered by tides. - [Mourant Trusts and Private Wealth Forum 2026: Key themes from Jersey and Guernsey](https://www.mourant.com/news/mourant-trusts-and-private-wealth-forum-2026-key-themes-from-jersey-and-guernsey/): Our 2026 Trusts and Private Wealth Forum brought together leading advisers, trustees, litigators and private wealth professionals in Jersey and Guernsey to explore one of the defining challenges facing wealthy families today: how to preserve and govern wealth successfully across generations. - [Guernsey SQE Trainee Programme now open – offering accessible path to solicitor qualification](https://www.mourant.com/news/guernsey-sqe-trainee-programme-now-open-offering-accessible-path-to-solicitor-qualification/): We have opened applications for our SQE Trainee Programme in Guernsey. The course combines hands-on legal experience with study for the Solicitors Qualifying Examination (SQE), in order to become qualified as a Solicitor of England and Wales. - [Mourant advises IQM on US$1.8 billion quantum business combination](https://www.mourant.com/news/mourant-advises-iqm-on-us1-8-billion-quantum-business-combination/): We recently acted as Cayman Islands legal counsel to IQM Finland Oy (IQM) on a business combination with the special purpose acquisition company, Real Estate Acquisition Corp (Nasdaq: RAAQ). - [Mourant lawyer recognised in 2026 eprivateclient Crown Dependencies NextGen Leaders list](https://www.mourant.com/news/mourant-lawyer-recognised-in-2026-eprivateclient-crown-dependencies-nextgen-leaders-list/): We are celebrating a Mourant lawyer named as one of the 2026 eprivateclient Crown Dependencies NextGen Leaders. - [Mourant appoints Helen Wyatt as Managing Partner of Guernsey Office](https://www.mourant.com/news/helen-wyatt-managing-partner-guernsey/) - [Mourant to support Guernsey AI Sprint with series of community-focused events](https://www.mourant.com/news/guernsey-ai-sprint/): We are pleased to support "All-In", the newly announced Guernsey AI Sprint which will run from 1 October until 12 November. - [Mourant advises on US$21 billion healthcare investment business combination](https://www.mourant.com/news/mourant-advises-on-us21-billion-healthcare-investment-business-combination/): We recently advised GHO Capital on a landmark business combination with CBC Group (CBC), creating the world's largest dedicated healthcare investment manager, with over US$21 billion in AUM. - [Mourant strengthens Asia Litigation team with partner appointment](https://www.mourant.com/news/mourant-asia-litigation-team-partner/): We are delighted to appoint Xia Li as a partner in our Asia litigation team, further strengthening our bench on complex, cross-border disputes. - [Sally Gunnell to close Mourant Trusts and Private Wealth Forums 2026](https://www.mourant.com/news/sally-gunnell-mourant-trusts-and-private-wealth-forums/): We are excited to announce Sally Gunnell OBE, Olympic gold medallist and one of Britain’s most celebrated athletes, will be the keynote speaker at our Trusts and Private Wealth Forums 2026 in Jersey and Guernsey. - [Welcoming applications for our Hong Kong Work Experience Scheme](https://www.mourant.com/news/welcoming-applications-for-our-hong-kong-work-experience-scheme/): We are currently accepting applications for our new Work Experience Scheme in Hong Kong. - [ABI appoints Jennifer Jenkins to its Board of Directors](https://www.mourant.com/news/abi-appoints-jennifer-jenkins-to-its-board-of-directors/): The American Bankruptcy Institute (ABI) has appointed BVI Partner Jennifer Jenkins, the Practice Leader of our BVI Litigation team, to its Board of Directors. - [Mourant named Offshore Law Firm of the Year at Chambers Europe Awards 2026](https://www.mourant.com/news/law-firm-of-the-year-chambers-europe-awards-2026/): We have been named the 'Offshore Law Firm of the Year’ at the Chambers Europe Awards 2026, with the ceremony held on 14 May in Madrid. - [Mourant Lawyer named in Asian Legal Business Offshore Client Choice list 2026](https://www.mourant.com/news/asian-legal-business-offshore-client-choice-list-2026/) - [Celebrating 75 promotions across our global offices](https://www.mourant.com/news/celebrating-75-promotions/): We are pleased to announce 74 promotions* across our global business. The promotions, which span our Cayman Islands, Guernsey, Hong Kong, Jersey, London, Luxembourg, and Mauritius offices, comprise 12 in the legal practice, 45 in governance services, two in consulting, and 15 across business services. - [Supporting the Tour de Jersey for another year](https://www.mourant.com/news/supporting-the-tour-de-jersey-for-another-year/): We are once again lending our support to one of Jersey’s biggest cycling events, the Tour de Jersey 2026, with all proceeds going to Jersey Hospice Care. - [Kalpana Piradeepan achieves Islamic Finance Qualification award](https://www.mourant.com/news/kalpana-piradeepan-achieves-islamic-finance-qualification-award/): Kalpana Piradeepan achieved the highest grade globally in the Chartered Institute for Securities & Investment's (CISI) Islamic Finance Qualification exam in 2025. - [Proud to support schools snorkel trail education programme in Jersey for another year](https://www.mourant.com/news/proud-to-support-schools-snorkel-trail-education-programme-in-jersey-for-another-year/): We have renewed our sponsorship of Blue Marine Foundation's schools snorkel trail education programme in Jersey for a further year. The continued sponsorship builds on over five years of collaboration between our firm and the marine conservation non-profit. - [Mourant Governance Services (Jersey) achieves ISAE 3402 Type I status](https://www.mourant.com/news/mourant-governance-services-jersey-achieves-isae-3402-type-i-status/): MourantGS Fund Services (Jersey) Limited has achieved ISAE 3402 Type I status for the design and implementation of its control framework. - [Mourant Fund Services shortlisted at leading private equity awards](https://www.mourant.com/news/mourant-fund-services-private-equity-awards/): We are delighted to have been shortlisted for our fund administration services at The Drawdown Awards for 2026. - [Josie Ewing achieves industry governance award](https://www.mourant.com/news/josie-ewing-achieves-industry-governance-award/): We are proud to celebrate a member of our Governance Services team achieving a governance award in a leading professional qualification programme. - [Applications open for 2026 student summer scheme in Guernsey](https://www.mourant.com/news/applications-open-for-2026-student-summer-scheme-in-guernsey/): We have now opened applications for a popular student scheme in Guernsey. Our Summer Scheme offers two to four weeks' paid work experience in our Guernsey office, providing a valuable insight into the world of corporate and trust administration and accounting. - [CoSec Connect: Key takeaways from our breakfast roundtable for company secretaries](https://www.mourant.com/news/cosec-connect-key-takeaways-from-our-breakfast-roundtable-for-company-secretaries/): On Wednesday 25 March 2026, our Mourant Governance Services team welcomed members of our new CoSec Connect network to The Lombard Club in London for an engaging breakfast roundtable event. - [Applications for 2026 student schemes in Jersey now open](https://www.mourant.com/news/applications-for-2026-student-schemes-in-jersey-now-open/): We have opened 2026 applications in Jersey for four popular student schemes. Applications for all programmes open on Wednesday 1 April 2026 and can be made via our website. - [Luxembourg office celebrates successful results in the latest European legal directories](https://www.mourant.com/news/luxembourg-office-celebrates-successful-results-in-the-latest-european-legal-directories/) - [Better Journeys Week: Supporting sustainable transport across the Channel Islands](https://www.mourant.com/news/better-journeys-week-supporting-sustainable-transport-across-the-channel-islands/): We are pleased to announce our role of lead sponsor of the 2026 Better Journeys Week initiative, organised by the Channel Islands-based sustainable transport charity, the Better Journeys Project. ## People - [Gabrielle Valerio](https://www.mourant.com/people/gabrielle-valerio/) - [Daphne Tso](https://www.mourant.com/people/daphne-tso/) - [Dalton Turner](https://www.mourant.com/people/dalton-turner/) - [Scott Sebire](https://www.mourant.com/people/scott-sebire/) - [Kirsten Marsh](https://www.mourant.com/people/kirsten-marsh/) - [Christina Green](https://www.mourant.com/people/christina-green/) - [Nikki Wood](https://www.mourant.com/people/nikki-wood/) - [Mohamed Karram](https://www.mourant.com/people/mohamed-karram/) - [Costa Valtas](https://www.mourant.com/people/costa-valtas/) - [Angélique Krebs](https://www.mourant.com/people/angelique-krebs/) - [Evia Soussi](https://www.mourant.com/people/evia-soussi/) - [Charlotte Killen](https://www.mourant.com/people/charlotte-killen/) - [Peter Esterson](https://www.mourant.com/people/peter-esterson/) - [Sarah Carolan](https://www.mourant.com/people/sarah-carolan/) - [Feng Hao Liu](https://www.mourant.com/people/feng-hao-liu/) - [Haojing Yuan](https://www.mourant.com/people/haojing-yuan/) - [Chantelle Chan](https://www.mourant.com/people/chantelle-chan/) - [Jessica Rhodes](https://www.mourant.com/people/jessica-rhodes/) - [Luke Gingell](https://www.mourant.com/people/luke-gingell/) - [Thomas Sims](https://www.mourant.com/people/thomas-sims/) - [Yann Vivian](https://www.mourant.com/people/yann-vivian/) - [Rebecca Bentley-French](https://www.mourant.com/people/rebecca-bentley-french/) - [Xia Li](https://www.mourant.com/people/xia-li/) - [Sam Dewhurst](https://www.mourant.com/people/sam-dewhurst/) - [Holly O’Connor](https://www.mourant.com/people/holly-oconnor/) - [Wray Sulisz](https://www.mourant.com/people/wray-suliz/) - [Jonny Amy](https://www.mourant.com/people/jonny-amy/) - [Mark Eboe](https://www.mourant.com/people/mark-eboe/) - [Beatriz Miguelez](https://www.mourant.com/people/beatriz-miguelez/) - [James Wedlake](https://www.mourant.com/people/james-wedlake/) - [Tom Brockwell](https://www.mourant.com/people/tom-brockwell/) - [Tessa McLean](https://www.mourant.com/people/tessa-mclean/) - [Lisa Evans](https://www.mourant.com/people/lisa-evans/) - [Andrea Korajlija](https://www.mourant.com/people/andrea-korajlija/) - [Olivia Palloch](https://www.mourant.com/people/olivia-palloch/) - [Adam Marshall](https://www.mourant.com/people/adam-marshall/) - [Jennifer Watson](https://www.mourant.com/people/jennifer-watson/) - [Joel Evans](https://www.mourant.com/people/joel-evans/) - [Jasper Wong](https://www.mourant.com/people/jasper-wong/) - [Libby Chau](https://www.mourant.com/people/libby-chau/) - [Otis Cao](https://www.mourant.com/people/otis-cao/) - [Jaclyn Pascoe](https://www.mourant.com/people/jaclyn-pascoe/) - [Rebecca Wan](https://www.mourant.com/people/rebecca-wan/) - [Emily Maw](https://www.mourant.com/people/emily-maw/) - [Mariana Baptista](https://www.mourant.com/people/mariana-baptista/) - [Matthew Glendenning](https://www.mourant.com/people/matthew-glendenning/) - [Asad Khan](https://www.mourant.com/people/asad-khan/) - [Alice Lemmon](https://www.mourant.com/people/alice-lemmon/) - [Kyle Bougeard](https://www.mourant.com/people/kyle-bougeard/) - [Elettra Vercella-Baglione](https://www.mourant.com/people/elettra-vercella-baglione/) ## Sectors - [Sustainable Investing and Impact Funds](https://www.mourant.com/sectors/sustainable-investing-and-impact-funds/): Our team brings deep expertise and practical insight to help you confidently navigate the evolving policy and regulatory landscape - so you can focus on achieving your strategic goals. - [Real Estate](https://www.mourant.com/sectors/real-estate/) - [Private Wealth](https://www.mourant.com/sectors/private-wealth/) - [Private Equity](https://www.mourant.com/sectors/private-equity/) - [Fintech](https://www.mourant.com/sectors/fintech/): Harnessing deep expertise in technology, regulation and fundraising to deliver innovative, commercially driven legal solutions, that give clients a competitive edge. - [Financial Services](https://www.mourant.com/sectors/financial-services/): We provide practical, commercial advice to financial services businesses worldwide. Our team combines deep sector knowledge with hands-on experience to deliver solutions that work in the real world. ## Services - [Fund Finance](https://www.mourant.com/services/legal-services/investment-funds/fund-finance/): We advise on all forms of fund-level financing, including subscription credit lines, NAV facilities and GP loans. - [Digital Forensics and eDiscovery](https://www.mourant.com/services/consulting-services/digital-forensics-and-ediscovery/): Through our in-house digital forensics team, we provide litigation and consulting support across multiple jurisdictions, underpinned by specialist expertise in forensic data collection and analysis, data investigations, internal digital investigations, and electronic discovery (eDiscovery) services. - [Regulatory Investigations and Financial Crime](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/regulatory-investigations-and-financial-crime/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Legal Services](https://www.mourant.com/services/legal-services/): We deliver market-leading expertise in Cayman Islands, British Virgin Islands, Jersey, Guernsey and Luxembourg law. - [Fund Disputes](https://www.mourant.com/services/fund-disputes/) - [Fraud and Asset Tracing](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/fraud-and-asset-tracing/) - [Banking Finance and Securities Disputes](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/banking-finance-and-securities-disputes/) - [Trade Mark Services](https://www.mourant.com/services/governance-services/trademark-services/): We make trademark work simple, reliable and well run. From preregistration enquiries to filings, renewals, amendments, licensing and assignments, we deliver end-to-end support with registered trademark agents in Guernsey. You get disciplined processes, precise records and on time submissions, so your brand assets stay protected and transaction ready. - [Liquidation and Dissolution Services](https://www.mourant.com/services/governance-services/liquidation-and-dissolution-services/): We make liquidation and dissolution simple, secure and well run. Whether you are closing a managed entity or a specific non-managed vehicle, we deliver end-to-end support across leading international financial centres. You get clear steps, disciplined timelines and audit ready evidence from windup announcement through final cash flow and deregistration. - [Accounting and Reporting Services](https://www.mourant.com/services/governance-services/accounting-and-reporting-services/): We make accounting and reporting simple, reliable and compliant. Whether you run private equity, venture capital, real estate, infrastructure, credit or hedge strategies, or manage corporate and trust vehicles, we deliver end to end support across leading international financial centres. You get disciplined processes, clear calendars and reports that stand up to investor and audit scrutiny. - [Tax Reporting Services](https://www.mourant.com/services/governance-services/tax-reporting-services/): We make tax reporting simple, disciplined and dependable. From routine compliance to UK VAT and CT/CIS submissions, we deliver end to end support across leading international financial centres. You get practical guidance, precise records and on time filings, coordinated with your tax advisers and aligned to regulator expectations. - [AEOI and International Tax Compliance Services](https://www.mourant.com/services/governance-services/aeoi-and-international-tax-compliance-services/): We make AEOI delivery and international tax compliance simple, disciplined and dependable. From FATCA and CRS through economic substance and CbCR, we provide end to end support across leading international financial centres. You get practical guidance, precise records and on time submissions, so you stay ahead of regulators and audit reviews. - [Regulatory and Compliance Services](https://www.mourant.com/services/governance-services/regulatory-and-compliance-services/): We make compliance clear, disciplined and dependable. From AML officer appointments to beneficial ownership reporting, ROE filings and CIMA contact person roles, we deliver end-to-end support across leading international financial centres. - [Real Estate Services](https://www.mourant.com/services/governance-services/real-estate-services/): We make real estate administration simple, secure and reliable. Whether you run a REIT, invest through SPVs and partnerships, or manage a property fund, we deliver end-to-end support across leading international financial centres. You get clear timelines, precise records and a compliant operating model that keeps you ready for lender diligence, valuations and audit. - [Private Wealth Services](https://www.mourant.com/services/governance-services/private-wealth-services/): We make private wealth administration simple, secure and reliable. Whether you’re establishing a trust or foundation, setting up a private trust company, coordinating a family office or keeping accounts and reports current, we deliver end-to-end support across leading international financial centres. - [Investor Services](https://www.mourant.com/services/governance-services/investor-services/): We make investor services simple, reliable and well run. From risk assessments and KYC to transfers, reporting and portal access, we deliver end-to-end support across leading international financial centres. You get disciplined processes, precise records and on time communications, so investors stay informed and engaged. - [Fund Administration Services](https://www.mourant.com/services/governance-services/fund-administration-services/): Running a fund across jurisdictions opens the door to global opportunities. With the right systems and expertise, onboarding LPs, meeting evolving regulations, and delivering accurate NAV and financial reporting become streamlined processes. - [Management Incentives and Employee Benefit Trust Services](https://www.mourant.com/services/governance-services/management-incentives-and-employee-benefit-trust-services/): We make incentives and employee benefit trusts simple, secure and well run. Whether you need an EBT for equity awards, a bespoke management incentive trust, nominee shareholding for confidentiality or disciplined governance and compliance, we deliver end-to-end support across leading international financial centres. - [Fiduciary and Trustee Services](https://www.mourant.com/services/governance-services/fiduciary-and-trustee-services/): We provide experienced directors, LLC managers and trustees who bring clear decision making, disciplined processes and conflict aware oversight. From nominee shareholding to private trust company solutions, protector and enforcer roles, and escrow support, you get end-to-end fiduciary coverage across leading international financial centres. - [Company Secretarial Services](https://www.mourant.com/services/governance-services/company-secretarial-services/): Company secretarial support should save time and reduce risk. In practice, busy boards, complex agendas, evolving rules and demanding timelines can make governance hard to manage. Missed filings or inconsistent records create reputational, financial and regulatory risk. - [Corporate Administration Services](https://www.mourant.com/services/governance-services/corporate-administration-services/): Day-to-day corporate administration should feel clear and controlled. Multiple regulators, KYC and AML checks, filings, economic substance rules and payment processes can absorb time and create risk. Missed deadlines and fragmented providers slow transactions and frustrate boards. - [Incorporation and Establishment Services](https://www.mourant.com/services/governance-services/incorporation-and-establishment-services/): Setting up a new entity is an exciting step toward growth and opportunity. With the right expertise, navigating regulations, compliance checks, and banking requirements becomes seamless. For global businesses, funds, and private clients, a smooth setup means faster market entry, stronger compliance, and reduced risk. - [Sustainability Services](https://www.mourant.com/services/consulting-services/sustainability-services/): Empowering financial services with tailored sustainability strategies, governance, and risk management for measurable impact. - [Regulator and Government Services](https://www.mourant.com/services/consulting-services/regulator-and-government-services/): We work with governments, regulators, and other public sector organisations to support them in delivering services to their communities more effectively and aligned to international best practice, for example the FATF Standards in respect of combatting financial crime, or the Nolan principles in respect of strong governance and accountability. - [Regulated Business Services](https://www.mourant.com/services/consulting-services/regulated-business-services/): We work with a wide range of regulated businesses from individuals to global financial institutions, helping them navigate complex international and local regulations. - [Trust Disputes](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/trust-disputes/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Schemes of Arrangement](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/schemes-of-arrangement/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Restructuring and Insolvency Litigation](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/restructuring-and-insolvency-litigation/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Real Estate Litigation](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/real-estate-litigation/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Public Law Litigation](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/public-law-litigation/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Insurance Disputes](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/insurance-disputes/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Fund Disputes](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/fund-disputes/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Employment Disputes](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/employment-disputes/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Commercial Arbitration and ADR](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/commercial-arbitration-and-adr/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Commercial and Contract Disputes](https://www.mourant.com/services/legal-services/litigation-and-dispute-resolution/commercial-and-contract-disputes/): Whether you’re launching a new structure, adapting to regulatory change, or restructuring an established fund, our specialist teams offer seamless, multi-jurisdictional support - from formation through to wind-down. - [Relocation Services](https://www.mourant.com/services/legal-services/investment-funds/relocation-services/): We support clients relocating businesses, structures, or families to the Channel Islands, BVI or Cayman Islands. - [Fund Disputes](https://www.mourant.com/services/legal-services/investment-funds/fund-disputes/): We represent funds, managers, and investors in high-value disputes. - [Termination and Liquidation](https://www.mourant.com/services/legal-services/investment-funds/termination-and-liquidation/): When it's time to close, we make it efficient and compliant. Our team manages the entire process from planning through to final dissolution - so nothing gets missed. - [Fund Manager Support](https://www.mourant.com/services/legal-services/investment-funds/fund-manager-support/): We help managers meet growing substance and regulatory requirements. - [Listed Funds](https://www.mourant.com/services/legal-services/investment-funds/listed-funds/): We advise on listings of investment companies, unit trusts and REITs. - [Fund Restructuring and Distressed Funds](https://www.mourant.com/services/legal-services/investment-funds/fund-restructuring-and-distressed-funds/): We support clients through every stage of fund liquidity events, extensions, restructurings and investor negotiations. - [Fund Regulation, Tax and Governance](https://www.mourant.com/services/legal-services/investment-funds/fund-regulation-tax-and-governance/): We bring clarity and confidence to navigating local regulatory and tax regimes and maintaining strong governance frameworks. - [Re-domiciliation](https://www.mourant.com/services/legal-services/investment-funds/re-domiciliation/): We help you navigate the legal, regulatory and commercial issues involved in moving funds offshore or between jurisdictions. - [Carry Structures](https://www.mourant.com/services/legal-services/investment-funds/carry-structures/): We work with management teams to set up and run vehicles designed for the efficient receipt of carried interest and other forms of remuneration. - [Pensions and Employee Benefit Trusts](https://www.mourant.com/services/legal-services/international-trusts-and-private-client/pensions-and-employee-benefit-trusts/): We have decades of experience in advising companies, pension administrators and trustees on the establishment, management, development, restructuring and winding-up of pension schemes and employee benefit trusts. - [Family office](https://www.mourant.com/services/legal-services/international-trusts-and-private-client/family-office/): We work closely with single and multi-family offices and ultra-high-net-worth individuals to deliver tailored solutions that reflect their unique priorities. - [Private Wealth Litigation and Dispute Resolution](https://www.mourant.com/services/legal-services/international-trusts-and-private-client/private-wealth-litigation-and-dispute-resolution/): We advise trustees and beneficiaries on complex litigious and potentially litigious issues arising in the course of the administration of trusts and foundations (both contested and non-contested). - [Private Wealth Structuring](https://www.mourant.com/services/legal-services/international-trusts-and-private-client/private-wealth-structuring/): We advise trustees, high-net-worth individuals, and family offices on wealth structuring, estate planning, and the set-up and administration of trusts and foundations. - [TISE/CSX Listing Services](https://www.mourant.com/services/legal-services/corporate-ma/tise-csx-listing-services/): We provide listing agent/sponsor services for both The International Stock Exchange (TISE), and the Cayman Islands Stock Exchange (CSX), two of the world's leading offshore exchanges for the listing of funds, Eurobonds, debt and other specialist securities. - [SPACs](https://www.mourant.com/services/legal-services/corporate-ma/spacs/): If you're establishing a Special Purpose Acquisition Company and navigating related transactions, including business combinations or "de-SPAC" transactions our specialist team is here to guide you. ## Updates - [Japanese investment funds series: Why the Cayman unit trust remains the preferred choice for Japanese investors](https://www.mourant.com/updates/japanese-investment-funds-series-why-the-cayman-unit-trust-remains-the-preferred-choice-for-japanese-investors/): In the first article in our Japanese investment funds series, we look at why the Cayman Islands remains a leading offshore jurisdiction for Japanese investment funds and why the Cayman unit trust has become an established structure for Japanese sponsors and investors. - [Australian investment funds series: Regulation of investment funds in the Cayman Islands](https://www.mourant.com/updates/australian-investment-funds-series-regulation-of-investment-funds-in-the-cayman-islands/): The second article in our Australian investment funds series considers the key features of Cayman Islands mutual funds and private funds, including their respective regulatory regimes, registration requirements, and practical considerations for Australian fund managers. - [Fund Foundry 2026: Guernsey supporting the next generation of fund managers](https://www.mourant.com/updates/fund-foundry-guernsey-fund-managers/): James Cousins explains the Fund Foundry, a new initiative to support fund managers in Guernsey. - [Court sanctions litigation despite funding difficulties and liquidation committee opposition](https://www.mourant.com/updates/court-sanctions-litigation-despite-funding-difficulties-and-liquidation-committee-opposition/): In Ritchie Multi-Strategy Global Ltd. (in official liquidation), CIGC (FSD) 78, the Grand Court of the Cayman Islands sanctioned the commencement of proceedings challenging a pre-liquidation transaction despite a lack of litigation funding or support from the liquidation committee. - [Jersey Funds and Regulatory Industry Update – September 2026](https://www.mourant.com/updates/jersey-funds-and-regulatory-industry-update-september-2026/): In this Jersey funds and regulatory industry update, speakers from our team shared a practical overview of the key developments shaping Jersey's funds industry, including COBO reform, recent Companies Law amendments, the evolving EU and UK AIFMD regimes, and Jersey's broader regulatory outlook. - [Guernsey accelerates its digital finance proposition](https://www.mourant.com/updates/guernsey-accelerates-its-digital-finance-proposition/): Guernsey's digital finance proposition continues to gather momentum. Over the past year, the Guernsey Financial Services Commission has progressed its Digital Finance Initiative from industry engagement and consultation to practical implementation. - [Costs in the Jersey Employment and Discrimination Tribunal: Royal Court guidance](https://www.mourant.com/updates/costs-in-the-jersey-employment-and-discrimination-tribunal-royal-court-guidance/): The Royal Court of Jersey has provided authoritative guidance on the Jersey Employment and Discrimination Tribunal's new power to order a party to contribute to another party's costs. - [Global Perspectives: Globalisation’s next act and the opportunity for International Finance Centres](https://www.mourant.com/updates/global-perspectives-international-finance-centres/): As geopolitical competition reshapes the global economy, this latest Global Perspectives blog considers how globalisation is not disappearing but evolving into a more resilient, and more costly, model of interconnected trade and investment. - [Australian investment funds series: Cayman Islands as a funds jurisdiction](https://www.mourant.com/updates/australian-investment-funds-series-cayman-islands-as-a-funds-jurisdiction/): In the first article in our Australian investment funds series, we explore why Australian fund managers are increasingly using Cayman Islands vehicles, highlighting the jurisdiction’s legal certainty, tax neutrality, structuring flexibility and suitability for accessing offshore capital. - [Asia-Pacific is a promising market for fund finance](https://www.mourant.com/updates/asia-pacific-is-a-promising-market-for-fund-finance/): As fundraising has slowed and exits become harder, fund finance in the region has never been busier, with GPs increasingly tapping into sources of liquidity. - [APAC fund finance intelligence – 2026 half year update](https://www.mourant.com/updates/apac-fund-finance-intelligence-2026-half-year-update/): Having passed the mid-way point of 2026, we take stock of trends across fund finance transactions between January and July 2026 which originated in the Asia-Pacific (APAC) market. - [Directors Duties, Shareholder Rights and Corporate Governance: Lessons from recent Cayman and UK decisions](https://www.mourant.com/updates/directors-duties-shareholder-rights-and-corporate-governance-lessons-from-recent-cayman-and-uk-decisions/): In this update, we provide a brief overview of two recent, unrelated, decisions of the UK Supreme Court and the Cayman Islands Grand Court that provide helpful guidance on directors’ duties, shareholder activism, proxy contests and the interpretation of constitutional documents. - [New AML and sanctions Rules issued in the Cayman Islands](https://www.mourant.com/updates/new-aml-and-sanctions-rules-issued-in-the-cayman-islands/): The Cayman Islands Monetary Authority (CIMA) has published two new Rules relating to the implementation of an effective compliance programme and financial sanctions compliance obligations. This Update introduces those Rules and new obligations which Cayman financial services providers must adhere to. - [Cayman Islands Court of Appeal provides guidance on the winding up jurisdiction and contingent creditor claims](https://www.mourant.com/updates/cayman-islands-court-of-appeal-provides-guidance-on-the-winding-up-jurisdiction-and-contingent-creditor-claims/) - [Cayman Islands fund finance intelligence – 2026 half year update](https://www.mourant.com/updates/cayman-fund-finance-2026-h1/): Having passed the mid-way point of 2026, we look at fund finance trends our Cayman team observed in the first half of the year. - [Global Perspectives: International Financial Centre strategy for a fractured world](https://www.mourant.com/updates/international-financial-centre-strategy/): International Financial Centre strategy: We look at where International Finance Centres stand mid-2026, and what comes next through 2027. - [Defining Disloyalty: Jersey takeaways on directors’ duties following the UK Supreme Court’s decision in Saxon Woods Investments Ltd v Costa](https://www.mourant.com/updates/disloyalty-jersey-directors-duties/): In Saxon Woods Investments Ltd v Costa UKSC 21, the UK Supreme Court held that, if challenged in court, the question of whether a company director has acted in good faith includes an objective element. In this update, we look at the Supreme Court's reasoning and consider the wider significance of the judgment for the corporate governance of Jersey companies. - [UK Supreme Court gives green light to winding-up petitions based on unrecognised foreign judgments](https://www.mourant.com/updates/unrecognised-foreign-judgments/): Overturning the Court of Appeal's decision, the Supreme Court held that unregistered or unrecognised foreign judgments for a definite sum of money give rise to a 'debt' and, therefore, can be used as the basis for a statutory demand and subsequent winding-up petition. - [Use of electronic signatures by a Guernsey company](https://www.mourant.com/updates/use-of-electronic-signatures-by-a-guernsey-company/) - [Cayman Islands Shipping Registry tops global rankings](https://www.mourant.com/updates/cayman-islands-shipping-registry-tops-global-rankings/): The Cayman Islands Shipping Registry has reaffirmed its position as a world-leading vessel flag administration, securing the number one position on the Paris Memorandum of Understanding White List. - [Jersey Employment Update: Recent case law developments](https://www.mourant.com/updates/jersey-employment-update-recent-case-law-developments/) - [JFSC publishes AI guidance for Jersey’s financial services sector](https://www.mourant.com/updates/jfsc-ai-jersey/) - [Important Changes to the UK Trust Registration Service](https://www.mourant.com/updates/important-changes-to-the-uk-trust-registration-service/): The UK Government has now implemented changes to the Trust Registration Service (TRS) which significantly expand the registration requirements for certain non-UK trusts holding UK real estate. - [Family legacy: How to manage risk and avoid disputes. Part 1.](https://www.mourant.com/updates/family-legacy-manage-risk-avoid-disputes/): Family legacy: How to manage risks and avoid disputes. Part one of two: Prevention rather than cure - [Common Reporting Standard and Economic Substance – Cayman Islands updates](https://www.mourant.com/updates/common-reporting-standard-and-economic-substance-updates/): Following the introduction of CRS 2.0 in 1 January 2026, the Department for International Tax Cooperation has issued some practical updates to Common Reporting Standard (CRS) and Economic Substance (ES). Here, we provide summary of these changes and guidance for Financial Institutions. - [Placing a Jersey company into administration in Jersey](https://www.mourant.com/updates/placing-a-jersey-company-into-administration-in-jersey/) - [Global Perspectives: Real estate in a G2 world](https://www.mourant.com/updates/global-perspectives-real-estate-in-a-g2-world/): Real estate in 2026 is no longer a passive beneficiary of liquidity. Now, it serves as an early test of how capital behaves in a more fractured G2 world: capital is more selective, more politically aware, more infrastructure-minded, and less willing to subsidise assets whose relevance is fading. - [Holding the firewall: Court confirms BVI law governs trusts of BVI company shares](https://www.mourant.com/updates/holding-the-firewall-court-confirms-bvi-law-governs-trusts-of-bvi-company-shares/): In the recent decision NMH & ATG v PWP & NKT BVIHC (COM) 2023/0064, the BVI High Court held that where trust property consists of shares in a BVI company, the trust's validity is determined by BVI law, notwithstanding that another jurisdiction may have a closer connection to the parties or transaction, and may not recognise trusts at all. - [Guernsey seminar highlights growing pressure on firms to get suspicion and reporting decisions right](https://www.mourant.com/updates/guernsey-seminar-highlights-growing-pressure-on-firms-to-get-suspicion-and-reporting-decisions-right/): From identifying suspicion to avoiding tipping off, a recent Guernsey regulatory seminar showed that the biggest risks for regulated businesses often lie not in the law itself, but in how firms respond when concerns first emerge. - [Top ‘take-aways’ from the Mourant Cayman Regulatory Conference 2026](https://www.mourant.com/updates/top-take-aways-from-the-mourant-cayman-regulatory-conference-2026/): On 21 May 2026, Mourant held its annual Cayman Regulatory Conference at the Hotel Indigo, Grand Cayman. The conference hosted speakers from OSAIF, CIMA and the FRA, with discussions on preparations for the CFATF Fifth Round Mutual Evaluation, updates to AEOI regimes, sanctions and directors' and liquidators' duties. - [Open justice and privacy: Confidentiality orders in trust proceedings](https://www.mourant.com/updates/open-justice-and-privacy-confidentiality-orders-in-trust-proceedings/): The Grand Court of the Cayman Islands has provided a succinct restatement of the established principles governing confidentiality applications in Cayman Islands trust proceedings. A recent judgment confirms that, while the principles of open justice provide a starting point, the privacy considerations in internal trust disputes will often justify granting confidentiality orders. - [Recent amendments to Jersey company law 2026](https://www.mourant.com/updates/recent-amendments-to-jersey-company-law/) - [The BVI perspective on unrecognised foreign judgments and arbitral awards in the context of liquidation proceedings](https://www.mourant.com/updates/the-bvi-perspective-on-unrecognised-foreign-judgments-and-arbitral-awards-in-the-context-of-liquidation-proceedings/): Jennifer Jenkins and Vadims Bovtramovics from our BVI Litigation team acted in the recent case of JJW Hotels & Resorts Holding Inc v Rhodes & Another BVIHC (COM) 2025/0296. - [Crypto-Asset Reporting Framework (CARF) in the BVI – how will it impact crypto businesses?](https://www.mourant.com/updates/crypto-asset-reporting-framework-carf-in-the-bvi-how-will-it-impact-crypto-businesses/): This update looks at the OECD 's Crypto-Asset Reporting Framework and key points for crypto-businesses to consider ahead of the new reporting requirements in the BVI. - [Amendments to Guernsey’s trusts law](https://www.mourant.com/updates/amendments-to-guernseys-trusts-law/): Guernsey's Committee for Economic Development has proposed beneficial and wide-ranging reforms to Guernsey's trusts law, which will further bolster Guernsey's reputation as a jurisdiction of choice for trusts. - [Grand Cayman to Guernsey… and back: a Q&A with David Ramsaran](https://www.mourant.com/updates/grand-cayman-to-guernsey-and-back-david-ramsaran/) - [The Second Act: Resurrecting Dissolved Companies in the BVI and Cayman Islands to Address Post-Voluntary Liquidation Surprises](https://www.mourant.com/updates/the-second-act-resurrecting-dissolved-companies-in-the-bvi-and-cayman-islands-to-address-post-voluntary-liquidation-surprises/): In the British Virgin Islands (BVI) and Cayman Islands, as with other common law jurisdictions, voluntary liquidation is regarded as the 'final act' in the corporate life cycle. However, unexpected or overlooked assets or liabilities – including outstanding obligations and claims by or against the company – can emerge long after the curtain has fallen and launch stakeholders into the complex legal terrain of corporate resurrection. This article examines the mechanisms available for reinstating BVI and Cayman Islands companies that are dissolved following a voluntary liquidation and offers practical insights for dealing with post-voluntary liquidation surprises. - [Digital Forensics and eDiscovery case study: A multi-jurisdictional trust dispute](https://www.mourant.com/updates/digital-forensics-and-ediscovery-case-study-a-multi-jurisdictional-trust-dispute/): This multi-jurisdictional trust dispute case study involved cross-border data collection and court-ordered digital forensics mostly sourced from inside the Philippines. - [Relocation update: new ‘Skilled High Earner’ route](https://www.mourant.com/updates/relocation-new-skilled-high-earner-route/) - [Private credit: Trends, challenges and opportunities](https://www.mourant.com/updates/private-credit-trends-challenges-opportunities/): Felicia de Laat looks at how the rise of private credit rise has become one of the most prominent themes in the world of private capital in recent years. - [Cayman Islands Grand Court appoints provisional liquidators notwithstanding a stay in favour of arbitration](https://www.mourant.com/updates/cayman-islands-grand-court-appoints-provisional-liquidators-notwithstanding-a-stay-in-favour-of-arbitration/): In Peakwave Investment Management Ltd v Energy Evolution GP Ltd CIGC (FSD) 7, the Cayman Islands Grand Court has provided further guidance on the interplay between arbitration and winding up proceedings. - [Digital forensics: uncovering, preserving and presenting digital evidence](https://www.mourant.com/updates/digital-forensics-uncovering-preserving-and-presenting-digital-evidence/): Digital forensics is central to modern investigations, helping organisations, individuals and their advisers locate, preserve and interpret data in legal disputes. - [Privy Council clarifies the scope of the just and equitable winding up jurisdiction in Aquapoint LP](https://www.mourant.com/updates/privy-counsel-clarifies-the-scope-of-the-just-and-equitable-winding-up-jurisdiction-in-aquapoint-lp/): In Aquapoint LP (in Official Liquidation) v Xiaohu Fan UKPC 56, the Privy Council has clarified the principles applicable to just and equitable winding up petitions. - [Setting up successful joint ventures with institutional capital: 7 key considerations for asset managers](https://www.mourant.com/updates/joint-ventures/): Joint ventures (JV) between asset managers and institutional investors remain one of the most effective structures for deploying capital at scale while aligning expertise, risk and return. - [Global Perspectives – The New Pax Americana: US Power and Constraint in a G2 World](https://www.mourant.com/updates/us-power-and-constraint/) - [Trustee de son tort after the BVI Court of Appeal’s decision in Ieremeieva v Estera](https://www.mourant.com/updates/trustee-de-son-tort-after-the-bvi-court-of-appeals-decision-in-ieremeieva-v-estera/) - [Digital Forensics and eDiscovery case study: Leveraging TAR 2.0 in high-volume litigation](https://www.mourant.com/updates/digital-forensics-and-ediscovery-case-study-leveraging-tar-2-0-in-high-volume-litigation/): In this recent case study, our Digital Forensics and eDiscovery supported our legal team the daunting task of sifting through over 1,000,000 documents to identify those relevant to the high-volume litigation case. - [Three certainties emerge from Basement](https://www.mourant.com/updates/three-certainties-emerge-from-basement/): The Eastern Caribbean Court of Appeal has provided important guidance on the Court's approach to certainty of intention in relation to express trusts. - [Global Perspectives: A better cure for an oil-shocked economy](https://www.mourant.com/updates/oil-shocked-economy-cure/) - [Cayman Islands legislative framework for tokenised funds now in force](https://www.mourant.com/updates/cayman-islands-legislative-framework-for-tokenised-funds-now-in-force/) ## Communities - [Victory for Mourant in the Supertri Jersey Corporate Challenge 2026](https://www.mourant.com/community/victory-for-mourant-in-the-supertri-jersey-corporate-challenge-2026/): A big congratulations to the Mourant team, 'Be Inspired,' who won first place at the Supertri Jersey Corporate Challenge in Jersey on Friday 4 September. - [A review of Mourant Girls Academy football successes in 2026](https://www.mourant.com/community/a-review-of-mourant-girls-academy-football-successes-in-2026/): At the beginning of 2026, we reconfirmed our support of the Mourant Girls Academy, part of the wider Guernsey Football Association, for a sixth consecutive year. Here, we review their successes from the 2026 season. - [Junior Achievement Programme in the Cayman Islands](https://www.mourant.com/community/junior-achievement-programme-in-the-cayman-islands/): We were proud to sponsor the latest Junior Achievement (JA) Programme in the Cayman Islands, run by the Cayman Islands Chamber of Commerce. - [‘Wit and Wisdom’ with World Masters powerlifting champion, Jen McCombie](https://www.mourant.com/community/wit-and-wisdom-with-world-masters-powerlifting-champion-jen-mccombie/): Earlier this month, we partnered with Women in Fund Finance to host 'Wit and Wisdom with Jen McCombie' in our Hong Kong office. - [Celebrating World Ocean Week 2026](https://www.mourant.com/community/celebrating-world-ocean-week-2026/): We recently celebrated World Ocean Week. As a firm, we continue to support marine conservation organisations, participate in local environmental initiatives, and help reduce ocean waste through activities such as beach clean-ups and community engagement projects. - [Supporting Cayman Little League baseball](https://www.mourant.com/community/supporting-cayman-little-league-baseball/): As the 2026 Cayman Little League baseball season comes to a close, we are proud to reflect on our sponsorship of one of this year’s teams and the positive impact the programme continues to have across the local community. - [Embracing Better Journeys Week 2026](https://www.mourant.com/community/embracing-better-journeys-week-2026/): Between 18 and 22 May, colleagues across our Guernsey and Jersey offices embraced Better Journeys Week, by choosing more sustainable travel options for the week. - [Mauritius team participates in ‘Tiny Forest’ tree planting initiative](https://www.mourant.com/community/mauritius-team-participates-in-tiny-forest-tree-planting-initiative/): Colleagues from our Mauritius office recently came together to support an impactful environmental initiative with the planting of a ‘Tiny Forest’ in the town of Beau Plan, located in the northern region of the island. - [Bridging oceans, one parcel at a time](https://www.mourant.com/community/bridging-oceans-one-parcel-at-a-time/): A simple idea between colleagues in Jersey and Mauritius has turned everyday collaboration into something special. Each morning, Mourant colleagues start the day with the type of tasks you might expect from a global professional services business - emails, meetings and maintaining high levels of client service. - [Making a splash with snorkel donation to St Helier school children](https://www.mourant.com/community/making-a-splash-with-snorkel-donation-to-st-helier-school-children/) - [Announcing our sponsorship of the Guernsey Cricket Junior Leagues for 2026](https://www.mourant.com/community/announcing-our-sponsorship-of-the-guernsey-cricket-junior-leagues-for-2026/): We are delighted to confirm our sponsorship of the Mourant Guernsey Junior Cricket Leagues for the next three years. - [Mourant backs Bailiwick Wildlife Photography Exhibition for another year](https://www.mourant.com/community/mourant-backs-bailiwick-wildlife-photography-exhibition-for-another-year/) - [Marking the 2026 International Day of Education with donation to Mauritius special needs school](https://www.mourant.com/community/marking-the-2026-international-day-of-education-with-donation-to-mauritius-special-needs-school/) - [Mourant celebrates continued sponsorship of the GFA’s Mourant Girls Academy for a sixth year](https://www.mourant.com/community/mourant-celebrates-continued-sponsorship-of-the-gfas-mourant-girls-academy-for-a-sixth-year/) - [Hong Kong team members participate in local beach clean](https://www.mourant.com/community/hong-kong-team-members-participate-in-local-beach-clean/) - [Mourant supports popular Guernsey responsible gaming and online safety event for a second year](https://www.mourant.com/community/mourant-supports-popular-guernsey-responsible-gaming-and-online-safety-event-for-a-second-year/) - [Mourant pledges support to Cayman Islands youth basketball teams](https://www.mourant.com/community/mourant-pledges-support-to-cayman-islands-youth-basketball-teams/) - [Q&A with Josie Ewing: From Team Jets to Client Services and the corporate netball court](https://www.mourant.com/community/qa-with-josie-ewing-from-team-jets-to-client-services-and-the-corporate-netball-court/) - [Clothes swapping for sustainability: Taking action during the European Week for Waste Reduction](https://www.mourant.com/community/clothes-swapping-for-sustainability-taking-action-during-the-european-week-for-waste-reduction/) - [Mourant supports pioneering sea water testing initiative in Guernsey](https://www.mourant.com/community/mourant-supports-pioneering-sea-water-testing-initiative-in-guernsey/) - [Intern insights: Our Cayman interns share their stories](https://www.mourant.com/community/intern-insights-our-cayman-interns-share-their-stories/) - [Supporting the Derek Larner Memorial Run in the Cayman Islands ](https://www.mourant.com/community/supporting-the-derek-larner-memorial-run-in-the-cayman-islands/) - [Pledging our support to the Guernsey Marathon for the sixth year running](https://www.mourant.com/community/pledging-our-support-to-the-guernsey-marathon-for-the-sixth-year-running/) - [Supporting the Cayman Island Red Cross with its ‘Donate With Dignity’ campaign](https://www.mourant.com/community/supporting-the-cayman-island-red-cross-with-its-donate-with-dignity-campaign/) - [Jewel the dolphin and the Mourant Ocean Pledge in action](https://www.mourant.com/community/jewel-the-dolphin-and-the-mourant-ocean-pledge-in-action/) - [Mourant supports Equal Justice Hong Kong in its valuable work](https://www.mourant.com/community/mourant-supports-equal-justice-hong-kong-in-its-valuable-work/) - [We talk all things cycling with Mike Jones, Managing Director of Mourant Consulting](https://www.mourant.com/community/we-talk-all-things-cycling-with-mike-jones-managing-director-of-mourant-consulting/) - [Celebrating World Oceans Week 2025](https://www.mourant.com/community/celebrating-world-oceans-week-2025/) - [Guernsey charity, community, and fundraising highlights of 2024](https://www.mourant.com/community/guernsey-charity-community-and-fundraising-highlights-of-2024/) - [Jersey charity, community, and fundraising highlights of 2024](https://www.mourant.com/community/jersey-charity-community-and-fundraising-highlights-of-2024/) - [Mourant pledges continued support to Hong Kong Football Club’s rugby section for the 2024/2025 season](https://www.mourant.com/community/mourant-pledges-continued-support-to-hong-kong-football-clubs-rugby-section-for-the-2024-2025-season/) - [Hong Kong Beach Clean](https://www.mourant.com/community/hong-kong-beach-clean/) - [Celebrating our world’s ocean in partnership with Ocean Culture Life](https://www.mourant.com/community/celebrating-our-worlds-ocean-in-partnership-with-ocean-culture-life/) - [Mourant London office supports City Harvest](https://www.mourant.com/community/mourant-london-office-supports-city-harvest/) - [Mourant announces Ocean Pledge on World Ocean Day](https://www.mourant.com/community/mourant-announces-ocean-pledge-on-world-ocean-day/) - [Mourant STEP Conference sponsorship supports UK marine conservation project](https://www.mourant.com/community/mourant-step-conference-sponsorship-supports-uk-marine-conservation-project/) - [Supporting Pride in 2024](https://www.mourant.com/community/supporting-pride-in-2024/) - [Mourant funds Guernsey Mind’s Suicide First Aid Lite training](https://www.mourant.com/community/mourant-funds-guernsey-minds-suicide-first-aid-lite-training/) - [Mourant supports the Tour de Jersey 2024 in aid of Jersey Hospice Care](https://www.mourant.com/community/mourant-supports-the-tour-de-jersey-2024-in-aid-of-jersey-hospice-care/) - [Celebrating World Ocean Day 2024](https://www.mourant.com/community/celebrating-world-ocean-day-2024/) - [Mourant supports marine education programmes for Jersey school children](https://www.mourant.com/community/mourant-supports-marine-education-programmes-for-jersey-schoolchildren/) - [Mourant continues its support of Jersey youth netball](https://www.mourant.com/community/mourant-continues-its-support-of-jersey-youth-netball/) - [Mourant commits support to Guernsey women’s football for a further three years](https://www.mourant.com/community/mourant-commits-support-to-guernsey-womens-football-for-a-further-three-years/) - [Mourant launches London Charity Committee and announces Charity of the Year for 2024](https://www.mourant.com/community/mourant-launches-london-charity-committee-and-announces-charity-of-the-year-for-2024/) - [Supporting Pride in 2023](https://www.mourant.com/community/supporting-pride-in-2023/) - [Celebrating World Ocean Day 2023 in partnership with Ocean Culture Life](https://www.mourant.com/community/celebrating-world-ocean-day-2023-in-partnership-with-ocean-culture-life/) - [Mourant supports Plastic Free Cayman](https://www.mourant.com/community/mourant-supports-plastic-free-cayman/) - [Mourant Hong Kong team support local community projects](https://www.mourant.com/community/mourant-hong-kong-team-support-local-community-projects/) - [Mourant extends Guernsey Girls Football Academy sponsorship](https://www.mourant.com/community/mourant-extends-guernsey-girls-football-academy-sponsorship/) - [Mourant proudly supports the Cable & Wireless Charitable Foundation](https://www.mourant.com/community/mourant-proudly-supports-the-cable-wireless-charitable-foundation/) ## Quarterly Updates - [Cayman Regulatory Update – Q4 2026](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q4-2026/) - [Caribbean Regulatory Update – Q4 2026](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q4-2026/) - [Guernsey FinReg Quarterly Update – July to September 2026](https://www.mourant.com/quarterly-updates/guernsey-finreg-quarterly-update-july-to-september-2026/) - [Luxembourg Governance Services Newsletter – Q3 2026](https://www.mourant.com/quarterly-updates/luxembourg-governance-services-newsletter-q3-2026/) - [Guernsey Funds Legal and Regulatory Update – September 2026](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-september-2026/) - [Caribbean Regulatory Update – Q3 2026](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q3-2026/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter, including economic substance and CRS filing updates for both jurisdictions and the latest legislative changes and regulatory measures in the Cayman Islands. - [Cayman Regulatory Update – Q3 2026](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q3-2026/) - [Guernsey FinReg Quarterly Update – April to June 2026](https://www.mourant.com/quarterly-updates/guernsey-finreg-quarterly-update-april-to-june-2026/): Prepared by our Guernsey regulatory specialists, this quarterly FinReg update covers the latest legislative and regulatory developments in Guernsey between April and June 2026. - [Luxembourg Governance Services Newsletter – Q2 2026](https://www.mourant.com/quarterly-updates/luxembourg-governance-services-newsletter-q2-2026/): Welcome to our Luxembourg governance services newsletter for Q2 2026, reporting upon interesting topical developments which will impact doing business in the Grand Duchy. - [Guernsey funds legal and regulatory update](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-3/): An overview of Guernsey legislative and regulatory developments relevant to funds for the period 3 March 2026 to 31 May 2026 inclusive - [Cayman Regulatory Update – Q2 2026](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q2-2026/) - [Caribbean Regulatory Update – Q2 2026](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q2-2026/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter, including: • details of the implementation of the OECD's CRS 2.0 and Crypto Asset Reporting framework; • beneficial ownership regime amendments, including in relation to legitimate interest access; • legislative changes for tokenised funds in the Cayman Islands; and • filing deadline and fee increase reminders. - [Guernsey FinReg Quarterly Update – January to March 2026](https://www.mourant.com/quarterly-updates/guernsey-finreg-quarterly-update-january-to-march-2026/) - [Guernsey funds legal and regulatory update](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-2/) - [Luxembourg Governance Services Newsletter – Q1 2026](https://www.mourant.com/quarterly-updates/luxembourg-governance-services-newsletter-q1-2026/) - [Caribbean Regulatory Update – Q1 2026](https://www.mourant.com/quarterly-updates/9985/) - [Cayman Regulatory Update – Q1 2026](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q1-2026/) - [Mourant FinReg Update – Guernsey – October to December 2025](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernseyoctober-to-december-2025/) - [Guernsey funds legal and regulatory update](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update/) - [Jersey FinReg Update – Q4 2025](https://www.mourant.com/quarterly-updates/jersey-finreg-update-q4-2025/) - [Cayman Regulatory Update – Q4 2025](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q4-2025/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter - [Caribbean Regulatory Update – Q4 2025](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q4-2025/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter - [Mourant FinReg Update – Guernsey July to September 2025](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-july-to-september-2025/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1 July to 30 September 2025 inclusive - [Guernsey funds legal and regulatory update – September 2025](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-september-2025/): An overview of Guernsey legislative and regulatory developments relevant to funds for the period 14 June to 1 September 2025 inclusive. - [Cayman Regulatory Update – Q3 2025](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q3-2025/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter - [Caribbean Regulatory Update – Q3 2025](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q3-2025/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter - [Mourant FinReg Update – Guernsey April to June 2025](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-april-to-june-2025/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1 April to 30 June 2025 inclusive. - [Guernsey funds legal and regulatory update – June 2025](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-june-2025/): An overview of Guernsey legislative and regulatory developments relevant to investment funds for the period 6 March 2025 to 13 June 2025 inclusive. - [Cayman Regulatory Update – Q2 2025](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q2-2025/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter, including amendments to the beneficial ownership regime and details of phase two of the virtual asset service providers framework which is now in force. - [Caribbean Regulatory Update – Q2 2025](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q2-2025/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter – including revised BVI financial sanctions guidelines, recent BVI FSC guidance and circulars, amendments to the Cayman Islands beneficial ownership regime and details of phase two of the Cayman Islands virtual asset service providers framework. - [Mourant FinReg Update – Guernsey January to March 2025](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-january-to-march-2025/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1 January to 31 March 2025 inclusive. - [Guernsey funds legal and regulatory update – March 2025](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-march-2025/): Please find in the link below an overview of Guernsey legislative and regulatory developments relevant to investment funds for the period 1 December 2024 to 5 March 2025. We do hope you will find it of interest as a general update. - [Cayman Regulatory Update – Q1 2025](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q1-2025/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter, including changes to the beneficial ownership regime, amendments to the virtual asset service providers legislation and updates to Cayman Islands General Registry and Monetary Authority fees. - [Caribbean Regulatory Update – Q1 2025](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q1-2025/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter – including amendments to the BVI Business Companies Act, updates to Cayman Islands General Registry and Monetary Authority fees, and changes to the beneficial ownership regimes in both jurisdictions. - [Mourant FinReg Update – Guernsey October to December 2024](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-october-to-december-2024/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1 October to 31 December 2024 inclusive. - [Guernsey funds legal and regulatory update – December 2024](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-december-2024/): The recent Grand Court decision of In the matter of the Receivership of Port Link GP Ltd. (Unreported, 19 June 2024, Kawaley J) has reiterated and further clarified the principles to be applied to the remuneration of court-appointed receivers. Given the limited Cayman case law on the topic, the decision provides useful guidance and certainty to Receivers, and to those advising them. - [Mourant FinReg Update – Jersey – October 2024](https://www.mourant.com/quarterly-updates/mourant-finreg-update-jersey-october-2024/): This update provides an overview of recent Jersey legislative and regulatory developments. - [Caribbean Regulatory Update – Q4 2024](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q4-2024/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter – including amendments to the BVI Business Companies Act, economic substance reporting requirements and anti-money laundering legislation in the BVI, and changes to the Cayman Islands beneficial ownership regime. - [Cayman Regulatory Update – Q4 2024](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q4-2024/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter, including changes to the Cayman Islands beneficial ownership regime. - [Mourant FinReg Update – Guernsey July to September 2024](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-july-to-september-2024/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1 July to 30 September 2025 inclusive. - [Guernsey funds legal and regulatory update – September 2024](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-september-2024/): An overview of Guernsey legislative and regulatory developments relevant to funds for the period 1 June to 31 August 2024 inclusive. - [Caribbean Regulatory Update – Q3 2024](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q3-2024/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter – including, for the BVI, FSC filing deadline reminders and details of the public consultation on reforms to BVI company law, and, for the Cayman Islands, CRS reporting reminders, amendments to AML legislation and recently issued regulatory measures from CIMA. - [Cayman Regulatory Update – Q3 2024](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q3-2024/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter – including CRS reporting reminders, amendments to AML legislation and recently issued regulatory measures from CIMA. - [Mourant FinReg Update – Guernsey May to June 2024](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-may-to-june-2024/): This update provides an overview of Guernsey legislative and regulatory developments for the period 7 May to 30 June 2024 inclusive. - [Guernsey funds legal and regulatory update – June 2024](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-june-2024/): An overview of Guernsey legislative and regulatory developments relevant to funds for the period 4 March to 31 May 2024 inclusive. - [Mourant FinReg Update – Guernsey January to April 2024](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-january-to-april-2024/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1 January to 30 April 2024 inclusive. - [Caribbean Regulatory Update – Q2 2024](https://www.mourant.com/quarterly-updates/caribbean-regulatory-update-q2-2024/): This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter – including an update on the Fourth Round Mutual Evaluation Report of the BVI and, for the Cayman Islands, details of enhancements to companies law and amendments to AML/CFT legislation. - [Cayman Regulatory Update – Q2 2024](https://www.mourant.com/quarterly-updates/cayman-regulatory-update-q2-2024/): This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter – including the Cayman Islands' removal from the European Union's list of high risk third countries for AML/CFT purposes, details of enhancements to companies law and amendments to AML/CFT legislation. - [Guernsey funds legal and regulatory update – March 2024](https://www.mourant.com/quarterly-updates/guernsey-funds-legal-and-regulatory-update-march-2024/): An overview of Guernsey legislative and regulatory developments relevant to investment funds for the period 1 December 2023 to 29 February 2024 inclusive - [Mourant FinReg Update – Guernsey October to December 2023](https://www.mourant.com/quarterly-updates/mourant-finreg-update-guernsey-october-to-december-2023/): This update provides an overview of Guernsey legislative and regulatory developments for the period 1October to 31 December 2023 inclusive. ## Locations - [British Virgin Islands](https://www.mourant.com/locationss/british-virgin-islands/) - [Cayman Islands](https://www.mourant.com/locationss/cayman-islands/) - [Guernsey](https://www.mourant.com/locationss/guernsey/) - [Hong Kong](https://www.mourant.com/locationss/hong-kong/) - [Jersey](https://www.mourant.com/locationss/jersey/) - [London](https://www.mourant.com/locationss/london/) - [Luxembourg](https://www.mourant.com/locationss/luxembourg/) - [Mauritius](https://www.mourant.com/locationss/mauritius/) - [Singapore](https://www.mourant.com/locationss/singapore/)