The Cayman Islands is a leading jurisdiction in the establishment and management of trusts; this is highlighted by the variety of structures that can be utilised, including the flexible discretionary ...

A discretionary trust is a type of trust that can be established on behalf of one or more beneficiaries. The trustee who oversees the trust can use their discretion in determining when and how trust ...

Government plans to make inheritance tax due on pensions, plus other changes to IHT rules, have seen a leap in people enquiring about the use of trusts to protect their wealth. So what are trusts, and ...