Jurisdiction(s):
United Kingdom

Key definition

Confidentiality definition

What does Confidentiality mean? In legal practice, confidentiality is the obligation to keep a client’s information and affairs private and to use or disclose it only with proper authority. For lawyers, this duty of confidentiality arises from professional conduct rules (e.g., the SRA Standards and Regulations; the Law Society of Scotland Standards of Conduct; the Law Society of Northern Ireland rules; and the Law Society of Ireland guidance), from contract (engagement terms and non‑disclosure agreements), and from the equitable duty of confidence recognised in case law (breach of confidence). It sits alongside, but is distinct from, legal professional privilege, which protects defined categories...

Offshore Trusts: Advantages, UK Tax Anti-Avoidance and AML Constraints, Settlor-Reserved Powers, Asset Protection, Succession Planning, Costs and Common Pitfalls

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Practice notes

A straightforward way to describe an offshore trust is one in which the trustees are based in a low- or zero-tax territory. Those with UK links include the Crown Dependencies—Jersey, Guernsey and the Isle of Man—and the Overseas Territories of Bermuda, the British Virgin Islands, the Turks and Caicos Islands, the Cayman Islands and Gibraltar (collectively the ‘CDOTs’). As a result, offshore trusts are frequently linked to potential tax efficiencies, though the personal tax circumstances of the settlor and any beneficiaries must also be taken into account. They can also confer benefits that are unrelated to tax planning.

confidentiality and anonymity

At common law, trustees are obliged to keep the business of the trust confidential, a duty grounded in the general law on breach of confidence. Courts have examined this obligation in various decisions, commonly in the context of providing information to beneficiaries or responding to enquiries from international regulators. While significant, the duty is not absolute. Courts in offshore jurisdictions retain an inherent supervisory role over trust administration and typically resist authorising disclosure unless it is necessary to prevent potential injustice or harm...

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Web page updated on 21/05/2026

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