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Chris Duncan

Counsel

Chris Duncan is Counsel in our Trusts and Private Wealth Practice in the Cayman Islands.

Chris has a broad range of experience across trusts and private client matters, from contentious to non-contentious, and has a particular focus on complex and high value advisory matters. Chris also has a background in commercial litigation and has acted on a range of financial services litigation, regulatory matters and investigations centred on the exchange of tax information.

Chris is a registered Trusts and Estates practitioner, holding the full TEP designation, and was recognised as a leading private client lawyer by eprivateclient in 2018 and 2019 making the Top 35 under 35 lists for both the UK and the Channel Islands.

His recent experience includes:

  • Acting for the trustees of various employee benefit, employee retention and pension trusts in relation to a complicated pre-acquisition restructuring exercise (to simplify the holding structure of a significant UK business prior to its sale to a US private equity firm).
  • Acting for the taxpayer in the first Guernsey challenge (by judicial review proceedings) to a tax information exchange agreement notice.
  • Advising trustees and beneficiaries in relation to international tax disclosures in France and Switzerland.
  • Various Public Trustee v Cooper 'blessing' applications in relation trustee distributions, payment of foreign taxes and settlement of litigation.
  • Advising trustees in relation to foreign sham trust proceedings and challenges to the validity of trusts.
  • Advising trustees in relation to obligations under the Common Reporting Standard (CRS) and tax information exchange agreements (TIEAs).
  • Advising EFG Bank in relation to interpleader proceedings arising out of Ponzi scheme.

Career

Prior to joining Carey Olsen, Chris was with Mourant in Guernsey from 2012 to 2019, working in both the Litigation and International Trusts and Private Client teams. Chris has also worked at AWS Legal.

Chris graduated from the University of Otago, obtaining degrees in both Law and Chemistry.

Chris was admitted as a barrister and solicitor of the High Court of New Zealand in 2008 and as a solicitor in England and Wales in 2019. Chris is also a member of STEP.

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