Lennox Paton

Charting a New Course: Substantial Developments in Bahamian Maritime Law

Substantial legislative developments in Bahamian maritime law have occurred. These 2025 and 2026 legislative amendments mark a shift toward a more regulated maritime environment and enhanced management of maritime revenue.

Anheuser-Busch International Inc. and Cervecería Nacional Dominicana S.A. win before Privy Council

Anheuser-Busch International Inc. (ABII) and Cervecería Nacional Dominicana S.A. (CND), represented by Lennox Paton, win big before Privy Council on reasonable notice in terminating a Distribution Agreement.

When the Central Bank Steps In: Understanding Its Appointment Powers under the BTCRA, 2020

When the Banks and Trust Companies Regulation Act, 2020 (“BTCRA”) came into force on July 24, 2020, it did more than simply update a twenty-year-old statute, it reshaped the way financial stability is safeguarded in The Bahamas.

Public Purpose, Private Peril: The Acquisition of Land Act

The Acquisition of Land Act (“the Act”), first enacted in The Bahamas in 1913, sets out the procedure and limitations on the exercise of state power to seize private land for public purposes. This article provides a brief overview of the key provisions of the Act.

Recovering Costs from the Trust Fund: The Limits of Trustee Indemnity

Generally, trustees are entitled to be indemnified out of the trust fund for expenses/liabilities incurred on behalf of the trust in the execution of their duties. This right to indemnity applies provided such cost have been properly and reasonably incurred, though the Court retains discretion.

Til Death Do Us Part: Does Divorce Sever a Joint Tenancy

This guidance discusses the landmark Bahamian case of Joan May Lightbourne v. Wenzel James Lightbourne [2015] (Lightbourne v Lightbourne) which clarified the legal position relating to the severance of a joint tenancy and the right of survivorship when a divorce occurs.

JOLs obtain Sanction of The Bahamas Supreme Court to enter into Global Settlement Agreement

JOLs obtain Sanction of The Bahamas Supreme Court to enter into Global Settlement Agreement with Chapter 11 Debtors to pool assets of FTX Digital’s Estate.

The Domestic Minimum Top-Up Tax Act, 2024

In November 2024, the Bahamas Government enacted the Domestic Minimum Top-Up Tax Act, 2024 (“the DMTT Act”), marking a significant milestone in the country’s ongoing efforts to align its tax system with international standards, and marking the country as a responsible offshore jurisdiction.

Crackdown by Bahamian Government on property tax arrears

The crackdown on delinquent property taxes has intensified, resulting in the listing of several properties for sale and being sold by public auction to the highest bidder.

Insurance Disputes in The Bahamas, policy holder beware

Natural disasters and other perils are often unexpected catastrophic events. It is vital for policyholders to ensure that they have insurance coverage, and that they comply with their contractual terms for their claims to be honored. This article sets out some important policyholder considerations.

Economic Permanent Residency in The Bahamas: What to Know

This guidance is intended for individuals seeking to apply for Economic Permanent Residency after purchasing a home in The Bahamas. It is not intended as guidance for other types of investments where Economic Permanent Residency may be granted.

Tax Benefits of Condo-Hotel Rental Programs in The Bahamas

Most desirable luxury residential communities in The Bahamas have condo-hotel rental programs. These rental programs allow property owners to opt to make their residences available for rental to resort guests. Tax implications exist if owners opt not to place their residence in the rental program.

Foreign Ownership of Residential Rental Property

Real Estate Partner, Chelon Carr-Newbold, highlights the key points to know regarding foreign ownership of residential rental property in The Bahamas.

Lennox Paton welcomes new Consultant and announces leadership changes

NASSAU, The Bahamas – Lennox Paton has announced a new Consultant appointment effective April 1, 2025 and leadership changes in its Financial Services Group effective April 30, 2025. The changes will continue to solidify the firm as a leading commercial law firm in the Bahamas.

The potential impact of COVID-19 on leases in The Bahamas

Former United States Supreme Court Justice Thurgood Marshall once said, "History teaches that grave threats to liberty often come in times of urgency, when constitutional rights seem too extravagant to endure."

Tax effects of transferring Bahamian real property held by a company for estate planning purposes

This article considers the tax consequences of transferring Bahamian real property held by a company for estate planning purposes. This article highlights only the most common tax issues associated with the sale or transfer of residential property in The Bahamas by a company.

Special Tax Relief for Abaco and Grand Bahama

To encourage the rebuilding effort in Abaco, Grand Bahama and the surrounding Cays (the “Zone”) after Hurricane Dorian, tax relief is now available under the Disaster Reconstruction Authority (Special Economic Recovery Zone) (Relief) Order, 2019.

Privy Council judgment in an important case affecting the insolvency law of The Bahamas

Privy Council hands down judgment on the extra-territorial jurisdiction of cross-border clawback claims in a Bahamian Mutual Fund Liquidation.

Extinguishment of Purchasers’ Rights – The Importance of Priority in an Unregistered Land System

The Bahamas has an unregistered land system that is based on the conveyancing laws of England and Wales prior to 1925. Therefore, deeds and documents should be recorded in the Registry of Records in The Bahamas (“the Registry”) as soon as possible.

Register of Beneficial Ownership Act “A New Day for Beneficial Owners”

On 20th December 2018, the Register of Beneficial Ownership Act, 2018 came into effect in the Bahamas following recommendations by the Organisation for Economic Co-operation and Development (“OECD”) and the FATF.

MV v DSL & GV: arbitration, governing law and jurisdiction clauses

Recently there has been a great push to encourage arbitration of trust disputes. Indeed, the Bahamian Trustee Act specifically provides for the arbitration of trust disputes. However, in the recent decision of MV v DSL & GV ( 7 Aug 2019) provides important clarification on the jurisdiction limited.