Offshore

The British Virgin Islands financial services sector has demonstrated remarkable strength in early 2026, with new company incorporations surging 10% year-over-year to reach the highest first-quarter performance in four years. The jurisdiction's expanding ecosystem now encompasses over 362,000 active companies, growing fintech and virtual asset services, and more than 2,000 registered investment funds, signaling sustained global confidence in BVI structures for cross-border transactions.

Partners Sarah Thompson and Rob Cain examine Article 21c of CRD IV as amended by CRD VI, exploring how new restrictions on third-country institutions providing core banking services into the EU will reshape cross-border operations. The discussion addresses implementation uncertainties, grandfathering deadlines, and strategic considerations for financial institutions navigating the January 2027 compliance horizon.

For many litigants in Nigeria, obtaining a court judgment represents years of legal battles, yet the real challenge often begins afterward: recovering the judgment debt when debtors employ sophisticated...

Guernsey's 'plan-led' planning system contains inherent tensions. Public belief in the concept of 'planning precedent' – the expectation that similar applications should be determined on a consistent basis- is often confounded by the fact that the 2005 Planning Law provides wide scope for decision makers to exercise discretion in individual cases.