Author Archives: Emily Deane

Land tax payments scrutinized on newly built properties…

This civil case has been ongoing for several years concerning the owners (“the Banks”) and their property named “Gatewood” in Paget. The Banks disputed the annual rental value (“ARV”) which was allocated to their newly built home by the Land Valuation department. The two contentious point of law in this case were: Read More «»


The UK Supreme Court has recently reached a decision regarding the appeals of both Pitt v Holt and Futter v Futter which refer to the nature of the Rule in Re Hastings-Bass deceased 1974.

Hastings-Bass was a case that set the precedent whereby discretionary acts by trustees may be set aside if the decisions made had unintended consequences. The unintended consequences were usually unexpected tax liabilities. Historically the Rule has been used to set aside decisions made by trustees who have have accidentally failed to take into account relevant circumstances or where they have taken incorrect professional advice. As a consequence of the Rule the trustees and beneficiaries are re-set into the position they were in before entering the adverse transaction. Read More »


It is now possible to explore Bermuda using a travel and vacation guide available on any iPhone or iPad. “AppBermuda” is the most comprehensive travel guide on Bermuda on the market and it has been increasing steadily in demand in the iTunes Store.

The app features over 1000 pages about Bermuda and also has an interactive map feature which works like a mobile GPS system by showing the user their precise location on a map of the Island. There are over 700 photographs featured on the app, a significant portion of which have been provided by photographer James Taveres of Captured Memories Photography.

A local family decided to create the app in order to provide visitors and residents with more information about our beautiful Island. There are several categories of interest such as Accommodation, Attractions, Beaches, Dining and Transport, amongst others. You can easily search for and browse Bermuda’s most popular activities, restaurants and shops.

MJM Limited can be found listed under Accommodations – Non Resident Property Ownership. When you view the profile, you’ll find information on buying property in Bermuda for non-residents as well as contact details for property attorneys at our firm who can assist you with all property transactions. MJM Limited is currently the only law firm featured on AppBermuda.



-A non-Bermudian can only buy a property in Bermuda if they have acquired a licence to do so. This involves applying to the Minister of National Security and paying an application fee which is approximately $1,500 and is refunded if the licence is granted. Once the licence is granted the licensee may purchase a property in Bermuda subject to certain restrictions. Not all property on the market in Bermuda is available to the licensees, and roughly only 5% of the market is accessible. These are generally houses that start at $3.5 million and condominiums that start at around $800,000. The houses must have a minimum ARV (Annual Rental Value) of $177,000 and the condos must have an ARV of at least $32,400 in order to be extended to non-Bermudians. Undeveloped land is not available to non-Bermudians and they are restricted from renting or subdividing the property which they have acquired. Read More »


Litigation surrounding Wills is steadily on the increase. In particular, issues of disputed testamentary capacity are becoming more frequent and as such, attorneys must be extremely cautious when taking Will instructions from individuals. What does this mean? Disputes involving lack of testamentary capacity refer to those that have to do with the determination of the mental state of the testator. When an attorney drafts a Will, he or she has the duty to be aware of the client’s competency, to ascertain whether the client is being subjected to undue influence and to make a reasonable assessment of the mental capacity of the client. An attorney should not draft a Will for a client unless the attorney believes that the client has testamentary capacity and a full comprehension of the nature and extent of the estate that he or she is distributing. Read More »