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Contact :
PO Box 71, Craigmuir Chambers
Road Town
British Virgin Islands

Harney Westwood & Riegels is a leading international offshore law firm. We provide the world’s top law firms, financial institutions and corporations with legal services relating to British Virgin Islands, Cayman Islands, Cyprus and Anguilla law.

At Harneys we understand the commercial environment in which our clients operate, and the firm has a long-standing reputation for providing fast, accurate and commercially astute advice. Our core philosophy is a commitment to absolute quality in the work we deliver, and unparalleled responsiveness and client service. As a result, we are consistently ranked as one of the world's top offshore legal practices by independent ranking directories.
The firm’s geographically focussed BRIC desks provide legal services tailored to our Latin America, Asia, Russia and India-based clients. Our team-oriented and solutions-based approach enables Harneys to provide sound and reliable advice on even the most complex cross border transactions.
Harneys’ associated corporate and private wealth services business, Harneys Services, delivers a full complement of company, trust, and fund formation and administration services in the British Virgin Islands and Cayman Islands. We hold a Class 1 Trust License and offer a broad range of fund, trust, and fiduciary services.
Ross Munro
Ross Munro
Head of BVI Investment Funds
since 2005

 Ross is Head of Investment Funds & Regulatory in the BVI office.  He advises a number of the world's largest fund managers and institutions on all aspects of the formation, operation and restructuring of BVI investment funds as well as the impact of relevant financial services and securities laws. 

Ross joined Harneys in January 2005 and became a Partner in 2008.  Before joining Harneys, he practised in the corporate finance department at Hammonds LLP, England.
Ross is Chairman of  the FSC's Securities, Investment Business and Mutual Funds Advisory Committee and a member of the Company Law Review Advisory Committee. Ross is the current secretary and former chairman of the BVI Investment Funds Association.  In 2009/2010 he participated in a focus group set up by the Financial Services Commission to consult in relation to the Securities and Investment Business Act, 2010 and associated legislation.
Ross is one of the contributing editors to British Virgin Islands Commercial Law, Sweet & Maxwell, 2011
Ranked as a leading lawyer by Chambers Global for his leadership in the area of BVI investment funds.
Ranked as a leading lawyer by IFLR 1000.
Recommended by Legal 500.
Ranked by PLC Investment Funds Guide.
Ranked as a leading investment funds lawyer by Expert Guides, 2nd Edition.


Manchester University (BSc Hons) 1992
College of Law in Guildford, England (CPE) 1994, (LPC) 1995
Bar Admissions
Admitted as Solicitor in England & Wales 1998
Admitted in the British Virgin Islands 2005

Marco Martins
Marco Martins
Head of Latin America Practice
since 2007

 Marco joined Harneys in 2007 as the head of Harneys' Latin American Practice. After three years in the firm's BVI office Marco relocated to the Cayman Islands in 2010 and he presently splits his time between the Cayman Islands and Montevideo. Marco's current practice encompasses all aspects of corporate, banking and finance related disciplines, with a particular focus on the establishment and restructuring of investment funds. He speaks fluent Spanish, Portuguese and Italian. 

Prior to joining Harneys Marco worked for Shearman & Sterling in London and California and Norton Rose in London. He has extensive experience in international finance, having advised several global clients on international offerings of registered and unregistered equity and debt, including complex structured finance transactions. He was the senior Associate in a number of IPOs and privatizations, with listings on major stock exchanges in the US and Europe. Marco helped develop Shearman & Sterling's practice in both Spain and Portugal, advising the Spanish government on a succession of highly successful and important privatizations, including those of Repsol, Endesa, Iberia and Red Eléctrica de España, and representing the underwriters in the privatization of Electricidade de Portugal. Early in his career he was also involved in the privatization of the Argentinean YPF and participated in negotiations of the rescheduling of Brazilian government bonds in the mid 1990s. He also spent time on secondment at Merrill Lynch International in London and helped found a venture capital business.


University of Texas (B.Sc. Hons) 1991
Syracuse University, College of Law (J.D. Magna Cum Laude) 1994
Syracuse University, Maxwell School of Citizenship (MA Hons) 1994
Bar Admissions
Admitted in New York 1996
Admitted as a Solicitor in England & Wales 2007
Admitted in the Cayman Islands 2010

Jonathan Culshaw
Jonathan Culshaw
Managing Partner, Hong Kong Office - Investment Funds
since 2008

 Jonathan Culshaw is the Managing Partner of our Hong Kong office and also has ultimate responsibility for the firm's Cayman Islands law practice in Europe and Africa.

Jonathan advises on the establishment and maintenance of all types of Cayman Islands hedge, venture capital and private equity funds and the structuring of private equity portfolio acquisitions and disposals. His practice also includes providing Cayman Islands and BVI law advice on the offshore aspects of corporate transactions (mergers and acquisitions, disposals, joint ventures, takeovers, listings and corporate restructurings) and on banking, structured and project finance matters including credit and security issues.
Prior to joining Harneys as a Partner in 2008, Jonathan trained and worked for seven years at Freshfields Bruckhaus Deringer in London and Hong Kong and then practiced for six years with Walkers in the Cayman Islands.
Recommended by Chambers as a foreign lawyer (Corporate/M&A) and noted for providing service that is "responsive, efficient and cooperative".
Recommended by Legal 500 in its offshore law firms in London rankings.


 University of Bristol (LLB Hons) 1991

College of Law, Chester (LPC) 1992 
Bar Admissions
Admitted in England and Wales 1995
Admitted in Hong Kong 1997
Admitted in the Cayman Islands 2001
Admitted in the British Virgin Islands 2009
Sean Scott
Sean Scott
since 2012

 Sean Scott is a Partner in our London office and is part of the team responsible for the firm’s Cayman practice in Europe. 

Sean advises on the establishment and maintenance of all types of Cayman Islands hedge, venture capital and private equity funds. He also has extensive experience of a wide range of corporate, banking and finance matters.
Sean has over 10 years offshore funds experience having practiced in Australia, the Channel Islands, Cayman and London. Prior to joining Harneys as a Partner in 2012, Sean practised in the London office of Maples and Calder. 


 University of Sydney (Bachelor of Economics/Social Sciences) 1992

University of Sydney (Post Graduate Diploma of Law) 1996 
Bar Admissions
Admitted as a Barrister and Solicitor of the Supreme Court of New South Wales 1998
Admitted as a Solicitor in England and Wales 2003
Admitted as an Attorney in the Cayman Islands 2004 
company news
BVI Finance

BVI Segregated Portfolios going from strength to strength

Thu, 03/11/2016 - 23:05

By Natalie Bell, Harneys, British Virgin Islands – Segregated Portfolio Companies (SPCs) are now well recognised and widely used corporate vehicles, and we are seeing increasing demand for them in the funds context, writes BVI-based law firm Harneys. A segregated portfolio company benefits from statutory segregation of its assets and liabilities in one segregated portfolio from those of any other segregated portfolio, and from the general assets and liabilities of the company, but is a single, legal entity. The SPC has only one set of constitutional documents, one board of directors and, importantly, one set of annual licence fees. »

Philip Graham, Harneys

British Virgin Islands - Approved Manager regime drives demand

Thu, 17/12/2015 - 21:19

Since the BVI introduced the Approved Manager regime at the end of 2012 demand has been strong. Currently, there are 101 Approved Managers licensed in the BVI.  »

British Virgin Islands

The British Virgin Islands

Fri, 06/07/2012 - 12:42

By Ross Munro, Harneys - The British Virgin Islands is a leading jurisdiction for the formation of alternative investment funds, having approximately 2,525 funds registered or recognised under the Securities and Investment Business Act 2010 (SIBA). Funds recognised or registered under SIBA are regulated by the Financial Services Commission (the Commission), the financial regulator in the British Virgin Islands.   »

Blue information sign

BVI funds required to file annual returns by 30 June

Mon, 23/04/2012 - 16:00

All private, professional and public funds in the British Virgin Islands are required to submit a Mutual Fund Annual Return (MFAR) to the BVI Financial Services Commission (FSC) no later than 30 June 2012 in respect of the calendar year ending 31 December 2011. »

David Herbert, head of Cayman Islands litigation and insolvency team, Harneys

XXIV Old Buildings barrister appointed to lead Harneys' Cayman litigation practice

Wed, 02/11/2011 - 16:00

Harneys has appointed former XXIV Old Buildings barrister David Herbert as head of the firm’s growing Cayman Islands litigation and insolvency team. »

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