Companies incorporated outside the Isle of Man which establish a place of business in the Isle of Man are at present required to register as F-Companies.

On August 1 2014 the Foreign Companies Act 2014 came into force replacing Part XI of the Isle of Man Companies Act 1931.

In 2017, the Crown Dependencies gave commitments to the EU to introduce rules on Economic Substance.

Your board signs off on a major strategic decision. Everyone's in agreement, hands are shaken, and the meeting ends. Fast forward three years — a regulator, shareholder...

It is also usual practice for a liquidator to require the shareholder or beneficial owner of the company to provide him with an indemnity in advance of agreeing to be appointed.

The Income Tax (Substance Requirements) Order 2021 was approved by Tynwald on 16 June 2021. This Order extends the scope of the economic substance rules in Part 6A of the Income Tax Act 1970...

In banking and finance matters, a legal opinion is often sought to confirm the capacity and valid incorporation and existence of a legal entity.

A recent case in the Court of Appeal of England and Wales reiterates the importance of having trustees entered as the member of a company, rather than the trust itself being entered as the member.

The present economic pressures resulting from the restrictions imposed during the Covid-19 crisis are proving extremely difficult for businesses across a wide range of industries.

Isle of Man companies benefit from a zero rate of tax on trading and investment income.

The Staff of Government Appeal Division of the High Court of Justice of the Isle of Man set aside an order of the High Court on 19 July 2021 and directed a trustee to reconsider its decision not to appoint a new protector to the trust, ...

Each Family Office is as unique as the Ultra-High-Net-Worth (UHNW) family it represents.

At first glance, the Isle of Man might seem small; a dot between Britain and Ireland, better known for its winding TT course than for global commerce.

The Isle of Man is known for its flexibility when it comes to corporate structuring, and rightly so.

In today's global business landscape, entrepreneurs are constantly seeking opportunities to thrive in a supportive environment that offers unique advantages.

The Cabinet Office of the Isle of Man Government published a consultation paper on the Isle of Man’s current regime for identifying the beneficial ownership of companies.

A bearer share is a share which is represented by a certificate, warrant or other document which states or otherwise indicates that the bearer is the owner of the share.

The Isle of Man punches above its weight in terms of its international business offering, both in respect of its quality and its diversity.

In this, the first of a two-part series, Garry Manley considers the significance of mergers and acquisitions (M&A) activity to the Isle of Man.

The Trusts and Trustees Act 2023 introduces key updates to Isle of Man trust law, including clarified trust information disclosure, trustee liability limits, self-contracting permissions, Hastings-Bass relief, and a three-year limitation for breach claims.