Insights, guides & briefings.
Working papers from our directors on cross-border structuring, banking, licensing, mobility and tax. Long-form guides for the topics that repay careful reading; short briefings when the news moves.
Tier-by-tier diagrams of holding stacks, funds, trusts, licensed entities and asset vehicles — with the tax drivers and the failure points.
Browse the library →The brief, the structure we built, the sequence of steps, the timeline and the fee model — real files, identifying detail removed.
Read the files →Results
Mid-year structuring report 2026: what is working, what has stopped working
Six months of filings, applications and restructurings, summarised. This report sets out which structures are still doing their job in 2026, which have quietly stopped, where the friction has moved, and what we would build differently today than we would have in 2023.
Economic substance in practice: what inspectors actually ask for
Substance rules are no longer a form-filling exercise. Registries in the BVI, Cayman, the UAE and the Channel Islands are running real inspections and issuing real penalties. This guide sets out, activity by activity, the evidence that satisfies an inspector — and the evidence that does not.
Cayman fund substance: field notes from 2025 filings
Cayman's economic-substance regime is no longer a form-filling exercise. TIA is asking pointed questions about board composition, expenditure, decision-making location and outsourced services — and funds that answered on autopilot are now being asked to prove it. These are the field notes from the 2025 filing cycle: what regulators actually pushed back on, and how to prepare the next return.
UAE corporate tax, two years in: what actually changed
Two years into the UAE's 9 percent corporate tax regime, the headline rate is the least interesting number. Substance rules, transfer-pricing files, free-zone qualifying-income tests and the interaction with pillar-two now decide who pays and who does not. This briefing summarises what mainland and free-zone structures actually need on file heading into 2026.
Choosing a jurisdiction in 2026: a director's checklist
Not every offshore centre is equal in 2026. Register visibility, banking access, substance thresholds and licence overhead now diverge sharply between BVI, Cayman, UAE, Singapore and Delaware. Before we recommend a jurisdiction to a client, we run a six-point director's test — the same one covered here — to make sure the structure survives banking, audit and a future exit.
Every insight starts as a real client file.
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