Exhibit 8.1
| Name of Subsidiary | Jurisdiction of Incorporation | Proportion of Ownership Interest |
| Burford Capital LLC | United States | 100% |
| Ireton LLC | United States | 100% |
| Prospect Investments LLC | United States | 100% |
| Winfields LLC | United States | 100% |
| Burford Capital Holdings (UK) Limited | United Kingdom | 100% |
| Burford Capital PLC | United Kingdom | 100% |
