Family trusts are used in most English law jurisdictions to provide protection of core wealth across generations against financial misadventure. This objective is continually under threat from new law extending creditor rights and remedies. Investors may lose not only the funds they invested in a project, but also expose other unrelated assets and wealth to creditor action.

Cook Islands law is old law, several years behind the law of more developed countries, and this time difference gives considerable advantage to a trust settled in the Cook Islands. The International Trusts Act 1984 codifies much of this older Cook Islands law, at the same time as insulating it from newly developing doctrines which are not appropriate in the Cook Islands. This legislation was unique at the time and has withstood the test of time despite numerous challenges in both Cook Islands and foreign courts.

Cook Islands trust law is internationally recognised as giving the highest level of protection for family wealth. T & F provides specialist services to international clients in this area, both in advising on establishment of trusts and in acting as a professional trustee.