Abstract
Abstract Settlors from a wide range of jurisdictions continue to favour trusts whose terms, in some way, reserve powers and duties over the investment and management of the trust fund away from the trustee. We shall here consider the British Virgin Islands (BVI) and Cayman Islands. Each of these jurisdictions has a statutory form of reserved powers trust which operate in different ways, and each can also accommodate the bespoke reserved powers trust. However the reasons to use these trusts, and the forms favoured, continue to evolve.
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