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A foundation is highly flexible in terms of how long it may last, how the founder may remain involved in the management of its affairs and how much information the beneficiaries are entitled to.

The recent BVI case Black Swan Investments I.S.A v Harvest View Limited BVIHCV2009/399 brought to the fore the issue of the availability of injunctive relief in support of foreign proceedings.

The Isle of Man is a well established international financial centre which prides itself on having achieved over twenty years of continuous growth. One of the keys to the Island’s continued success is the close working relationship between the private sector and the government.

The Isle of Man has a long history of maritime structuring, and Superyacht planning in particular. In recent times, there has been a growing trend in the use of Isle of Man Corporate vehicles for the ownership of Non-EU clients' Superyachts.

Central Registry Bill 2018: this will provide for the creation of a Central Registry, combining the registry and public records functions of the General Registry with the Companies Registry functions.

Charity is seen in some places as privileged for taxation and therefore strictly to be defined.

There are two regimes governing the formation and operation of protected cell companies (PCCs) in the Isle of Man.

This article considers the tension between the Privy Council decision in Cambridge Gas and the Supreme Court decision in Rubin.

Reforming the UK's Non-Domicile tax regime is an objective contained within the Labour Party's policy platform.

Establishing an effective Offshore Trust that is both operationally sound and achieves the Settlor's objectives is of paramount importance, but can be fraught with pitfalls.

In this series we will examine the key elements of Offshore Trusts, taking a particular interest in Isle of Man Trusts. This is the first of three articles, and one that lays the foundation that we will build upon.

In his last budget before moving to head up the new Department for Economic Development, Treasury Minister Allan Bell MHK showed the Isle of Man Government had risen to the challenge of its revenue shortfall, and adapted to ensure the Island remains an attractive place to do business.