Exhibit 8.1
Significant Subsidiaries
(as defined in Rule 1-02(w) of Regulation S-X)
Name of subsidiary |
| Jurisdiction of incorporation |
| Proportion of ownership interest | |
BC Holdings Limited | | Guernsey | | 100 | % |
Ollivets Investments Limited | | Guernsey | | 100 | % |
Burford Capital LLC |
| United States |
| 100 | % |
Ballard LLC* | | United States | | 100 | % |
Burford Capital Global Finance LLC | | United States | | 100 | % |
Prospect Investments LLC* |
| United States |
| 100 | % |
Wilburn Investments LLC* | | United States | | 100 | % |
Burford Capital Holdings (UK) Limited |
| United Kingdom |
| 100 | % |
Burford Capital Overseas Limited | | United Kingdom | | 100 | % |
Burford Capital PLC |
| United Kingdom |
| 100 | % |
Burford Capital (UK) Limited | | United Kingdom | 100 | % | |
Burford Global Investments Limited | | United Kingdom | | 100 | % |
Burford Investments Limited | | United Kingdom | | 100 | % |
Burford Ireland LP* | | Ireland | | 100 | % |
Justitia Ireland Investments DAC* | | Ireland | | 100 | % |
* Represents investment subsidiaries.