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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

%

Burford Capital LLC

 

United States

 

100

%

Ballard 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 Ireland LP*

​

Ireland

​

100

%

Justitia Ireland Investments DAC*

​

Ireland

​

100

%


* Represents investment subsidiaries.