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The Cayman Islands is a leading offshore financial centre and remains a stable, democratic British Dependent Territory, which has been under the control of the British Crown since the seventeenth century.

The legal system is regarded as being of high standard and Cayman trust law is based on English trust law but with some changes to reflect the needs of the modern-day international settlor. Summit Trustees (Cayman) Limited was established in 2008 and holds an unrestricted trust licence issued by the Cayman Islands Monetary Authority. It is possible for Summit Trustees (Cayman) Limited to act as trustee of a settlement with trust administration being carried out in Geneva which is located in what is often a more convenient time zone.