* Quality of the Case
This is an informal “smell test”. What is the general background of the Case in terms of the history of the structure, the countries involved and the (unverified at this stage) source of wealth?

* Quality of the Professional Advisors

I place great emphasis on the calibre of the professional advisors around the structure. Are they well-known and highly regarded? For how long have they been acting? Is the tax advice current/recent and is the structure tax-compliant? A structure with weak advisors is very likely to be full of problems, some of which may not have even yet been identified.

* Quality of the Fiduciary Service Providers

This is arguably the factor upon which I place the most weighting. If the structure is administered by fiduciary service providers who are not licensed in a well-regulated jurisdiction, or who do not have a reputation for high standards and for “doing things properly”, then it very quickly becomes an unattractive proposition.

This initial high level filtering of potential cases precedes (and in no way replaces) any further due diligence necessary in order to enable me to accept the potential appointment.