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Isle of Man
By Tess Bates
The rapid growth of the Isle of Man Aircraft Register (the "Register") since its launch on 1 May 2007 is evidence that an appetite existed for a quickly reactive, well regulated private register in a European friendly time.
By Annemarie Hughes
A trust is a gift of, for example, money or other assets by the settlor to a trustee or trustees that binds those trustees to deal with such money or assets for the benefit of beneficiaries.
By John Rimmer, Annemarie Hughes
Manx tax legislation does not specifically refer to Trusts and instead taxes according to a mixture of both residence and source basing factors in each case.
By John Rimmer, Annemarie Hughes
Persoal Taxation - Income Tax Rates
By John Rimmer, Annemarie Hughes
The following table is intended to provide a quick high level comparison of the different company law requirements applicable to the incorporation and operation of companies in a number of offshore jurisdictions.
By John Rimmer, Annemarie Hughes
Following a period of consultation pensions legislation in the Isle of Man was reviewed and updated by the Income Tax (Pensions) Act 2008 with effect from the 6 April 2008.
By John Rimmer, Annemarie Hughes
A trust is a gift of, for example, money or other assets by the ‘Settlor’ to a Trustee or Trustees which binds those Trustees to deal with such money or assets for the benefit of Beneficiaries. It is enforceable by the Beneficiaries and not the Settlor.
By Simon Harding, Gill Crennell
The Isle of Man’s low tax status, political and economic stability and proximity to the key markets of Europe make it a compelling and cost-effective alternative for the domicile of investment funds.
By Simon Cain, Simon Harding, Nick Verardi
In the past few years London’s Alternative Investment Market (AIM) has seen a tremendous growth in the number of floatations.
The status of the Isle of Man as a cooperative, transparent and internationally responsible jurisdiction has been recognised by the Organisation for Economic Co-operation and Development (“OECD”).
The status of the Isle of Man as a co-operative, transparent and internationally responsible jurisdiction has been recognised by the Organisation for Economic Co-operation and Development (“OECD”).
A body corporate incorporated, registered or formed outside the Isle of Man can apply to the Isle of Man Registrar of Companies for consent to be continued in the Isle of Man as a company incorporated under the Isle of Man Companies Act 2006.
The status of the Isle of Man as a co-operative, transparent and internationally responsible jurisdiction has been recognised by the Organisation for Economic Co-operation and Development (“OECD”).
Most jurisdictions have by now felt the effects of the credit crunch to a certain degree and are having to make adjustments to protect themselves and their businesses from its effects.
By John Rimmer
A discretionary trust was established with four trustees: two were described by the family as the “non-executive” trustees, one was an “executive trustee” (an accountant), so described in contrast to the non-executive trustees, and the fourth was a family company.