The Cayman Islands are a British Overseas Territory located in the western Caribbean. We enjoy a high degree of political and economic stability and our legal system is based on English common law modified by local statutes. The local statutes have been enacted to ensure a flexible but sound business environment for the financial industry. The Islands' economic and budgetary policies have been developed with the country's dependence on the offshore and tourism sectors in mind. There are no price controls or exchange controls. There are no income, profits, capital gains, withholding, corporate, sales, property or inheritance taxes.

This has led to the Islands becoming one of the world's most successful financial centres, ranking fifth only behind the major onshore centres. The strength of the centre is that it has been able to demonstrate for over twenty-five years that it can provide the prerequisites for the discerning clients - innovative, progressive and user friendly legislation; a full range of knowledgeable and efficient service providers; economic and political stability; tax exemption; and a strong partnership between the government and private sectors.

Rawlinson & Hunter established our office in the Cayman Islands in 1973. We provide a broad range of services to the local as well as the offshore client. We have invested in quality personnel, predominately qualified accountants, and pride ourselves in being able to provide a premier level of service to all of our clients.