In the latest instalment of the Global Captive Podcast's Covid-19 Captive Series, Richard discusses the implications for captive boards as global travel is restricted and what that might mean with regards to economic substance and tax requirements.

Sandy Bigglestone, Director of Captive Insurance at the State of Vermont’s Department of Financial Regulation, Colin Robinson, the 2020 Chair of the Insurance Managers Association of Cayman (IMAC), and Kate Storey, a Guernsey-based partner at global law firm Walkers, all provide insight on their respective domiciles' approach.

Jenny Coletta, a London-based Tax Partner at EY, then addresses what captive boards and the parent company will have to consider so they do not fall foul of scrutiny from their local tax authority.

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