
Offshore: Trusts
High Net Worth Guide 2025 : Bahamas
Rankings

Ranked Individuals
Ranked Individuals
About
Provided by Higgs & Johnson
Higgs & Johnson is a recognized leader in both offshore and onshore trust services, including Private Trust Companies, Purpose Trusts, and Foundations tailored for families, high-net-worth individuals, and fiduciaries. With over 75 years of experience, we collaborate closely with legal advisors across jurisdictions to develop tax-efficient trust structures. Our expertise spans estate planning, asset protection, and trust litigation.
We have played a pivotal role in shaping trust legislation, including contributing to the repeal of the rule against perpetuities. As trusted counsel to many leading international trust companies operating in The Bahamas, we advise on a wide array of trust matters—from the creation of sophisticated private trusts for individuals and businesses to complex issues in trust administration.
Our team is adept at working with offshore legal advisors to ensure optimal tax outcomes and has extensive experience in Asset Protection Trusts. We offer a comprehensive suite of services, with our Trust and Litigation groups collaborating on contentious and potentially contentious matters to deliver seamless support.
Higgs & Johnson has also been instrumental in the formation of numerous foundations and in drafting key amendments to the Foundations Act. We take great care in preparing estate and trust documentation to meet even the most intricate personal and family requirements.
Chambers Review
Provided by Chambers
Strengths
Provided by Chambers
The Higgs & Johnson team is very strong for both contentious and non-contentious matters.
Offshore: Trusts respondentHigh Net WorthThe Higgs & Johnson team has a high knowledge of trust matters and local regulatory requirements.
Offshore: Trusts respondentHigh Net WorthHiggs & Johnson's lawyers have vast knowledge and experience in addressing trust administration and providing potential solutions to mitigate administration challenges.
Offshore: Trusts respondentHigh Net Worth
Notable Practitioners
Provided by Chambers
Senior Statespeople 
Senior Statespeople 
Philip C Dunkley KC
Philip Dunkley KC is a senior partner at Higgs & Johnson. Dunkley has extensive experience in handling trust disputes and restructuring matters. His work includes advising wealthy individuals, families and fiduciaries on major international litigation. Band 1 
Band 1 
Earl Cash
Earl Cash is a trusts and estates expert who advises high net worth individuals and trust companies on a range of structuring and planning matters. Band 1 
Band 1 
N. Leroy Smith
Leroy Smith advises high net worth individuals, trustees and banks on a range of trust and private client litigation matters. Leroy Smith has an excellent level of technical competence. His preparation is meticulous and his advice is thorough.
Offshore: Trusts respondentHigh Net Worth
Band 2 
Band 2 
Sharmon Ingraham
Sharmon Ingraham is deputy chair of the firm's private client group. Ingraham advises trust companies on mandates including trust restructurings and private clients on wealth management matters.
Sharmon Ingraham is absolutely recommended. She has a very good hands-on approach and solid knowledge.
Offshore: Trusts respondentHigh Net WorthSharmon is always ready to assist at short notice and she is technically very strong on probate matters.
Offshore: Trusts respondentHigh Net Worth
Ranked Individuals at Higgs & Johnson (4)
Members
Provided by Higgs & Johnson


Sharmon Ingraham
View profile of Sharmon Ingraham
Earl Cash
View profile of Earl Cash
Philip C Dunkley
View profile of Philip C Dunkley
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