There are a staggering 300 million children worldwide without a pair of shoes. As a result, many of them are not allowed to attend school and are at risk of infection and injury.

The COVID-19 pandemic and associated restrictions place unprecedented difficulties on Isle of Man registered charities holding their Annual General Meeting (AGM).

Wealth planning is no longer just about reducing tax. Today's high-net-worth and ultra-high-net-worth (HNW and UHNW) individuals are looking for something more nuanced, more human.

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 final provisions of the Isle of Man Charities Registration and Regulation Act 2019 (2019 Act) came into force 1 April 2020.

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