HSM LAW
The ‘X Trusts’ Case – The Privy Council Confirms Protectors May Have a Substantive Fiduciary Role
On 19 March 2026, the Judicial Committee of the Privy Council delivered its judgment in A and Ors (Appellants) v C and others (Respondents) [2026] UKPC 11, overturning the Bermuda Court of Appeal and holding that the protectors of the Read more +
Cayman Immigration Law Changes Will Take Effect on 1 May 2026
On Friday, 27 March 2026, the Government announced that the “Immigration Law changes will take effect on Friday, 1 May 2026”. It appears that the Act which was passed in December 2025 and amended, prior to coming into force on Read more +
Cayman Islands Immigration Update – March 2026: Work Permit Stats and PR Factor 8 Clarity
The latest work permit statistics released by Workforce Opportunities & Residency Cayman (WORC) show that there are currently 37,075 work permits in place as of 11 March 2026. This represents a small decrease from February 2026, when 37,267 work permits Read more +
Cayman Immigration Reform: Progress, but Greater Clarity Needed
Recent immigration developments in the Cayman Islands represent meaningful progress, but they also highlight the need for greater transparency and certainty as further changes are introduced. Positive Developments: Protection for PR Holders and Applicants The Government should be applauded for Read more +
Leading Corporate Lawyer joins HSM
The HSM Group is thrilled to welcome Kathy Macdonald to their full-service law firm in the Cayman Islands. Kathy is an associate specialising in corporate and commercial law.
In her role at HSM, Kathy will guide clients as to the best corporate vehicle for their needs including exempted companies, limited liability companies, segregated portfolio companies, trusts, partnerships and more.
Kathy has over nine years of legal experience and prior to joining HSM, she worked for another Cayman Islands law firm. Kathy has also worked as Legal Counsel for two reputable financial institutions and provided transaction and regulatory advice as well as support to the businesses for core custody, depositary and administration services.
She is well-versed in preparing documents such as board resolutions, de-registration and/or voluntary liquidation of regulated entities with the Cayman Islands Monetary Authority and Registrar of Companies. Regulatory matters are her specialty with an emphasis on Anti-Money Laundering (AML), The Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) and/or beneficial ownership.
Kathy studied at the Law Society of Ireland. She is also an accredited mediator and received this accolade in June 2014 from the Mediator Institute of Ireland.
“With the addition of Kathy, HSM continues its position as a go-to legal partner for those seeking comprehensive corporate support,” shares HSM Managing Partner, Huw Moses OBE. “We are excited to welcome her to our team and for our clients to benefit from her impressive legal counsel.”

Kathy in front of HSM’s building on 68 Fort Street, George Town