The Private Trust Company

19 September 2011

Clients often discover that large corporate trustees are more concerned about their own policies, procedures and liabilities than the interests of their clients and they become inflexible as a result. At best, this is frustrating for the client. A Isle of Man Private Trust Company provides an international family with a cost effective structure which [...]

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IRELAND, THE PREMIER ONSHORE JURISDICTION

17 September 2011

Ireland has for many years provided a niche service to international companies as a country from which to base their European operations. Ireland’s relatively straightforward tax system together with its well-educated work force, excellent infrastructure, excellent transport links and close location to mainland Europe puts it ahead of many other jurisdictions. With the current international [...]

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Innovative Fiduciary Services

15 September 2011

Middleton Katz are a fully independent firm that offers a complete fiduciary service. We work with private clients, Independent Financial Advisors as well as professional firms of accountants and lawyers to build and retain wealth for clients. We create solutions using our unique expertise to help provide an effective solution for the client. We can [...]

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ISLE OF MAN, THE PREMIER INTERNATIONAL JURISDICTION

14 September 2011

The Isle of Man is an island located in the Irish Sea at the geographical centre of the islands of Britain and Ireland. Although it is not part of the United Kingdom, it is a crown dependency. Isle of Man companies are subject to income tax in their home jurisdiction at the very attractive rate [...]

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INSURANCE IN TAX PLANNING

13 September 2011

Insurance products have been utilised for many years now by tax advisors as a useful tool in structuring client’s affairs. Insurance products are often used as a platform to create an income return where this suits the profile of the individual. They can also potentially be used for UK resident but non-domiciled individuals where trusts [...]

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HOLDING STRUCTURES FOR UK REAL ESTATE

11 September 2011

The after tax return from any investment in UK real estate is hugely affected by the way in which its acquisition was structured in the first place. This document is intended to illustrate of one possible tax efficient solution for holding UK real estate. No action should be taken on the basis of this note [...]

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HOLDING STRUCTURES FOR INTELLECTUAL PROPERTY

8 September 2011

Intellectual property comes in various shapes and sizes, patents can be used to protect ideas & novel inventions, copyright law prevents software authors from having their code copied and trademarks can be used to protect valuable brands. Protecting the value of intellectual property (IP) from any trading operations and its associated risks is prerequisite for [...]

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Structures For Developing UK Real Estate

7 September 2011

The after tax return from any investment in UK real estate is hugely affected by the way in which its acquisition is structured in the first place. This post is intended to give a basic illustration of two possible tax efficient solutions for holding UK real estate for development purposes. Development profits can be very [...]

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FSC Guidance on Responsibilities and Duties of Directors under the Laws of the Isle of Man

8 August 2011

As well as regulating banks, fiduciaries and other financial services businesses, it’s sometimes forgotten that the Isle of Man Financial Supervision Commission responsible for… – the oversight of directors and persons responsible for the management, administration or affairs of commercial entities. which is a pretty broad remit. As part of this the FSC occasionally issues [...]

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Explained – Why Income accruing to an offshore company may not be completely tax free

4 August 2011

How I hate anti tax avoidance rules but in the public good I’ve decided to do a few entries about the UK ones which I think are the most irritating. These are the really annoying ones which keep me up at night. To be clear here’s my stance on this… A world without anti tax [...]

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