Application of A


24th January 2017

High Court, Isle of Man


Mark advised a trustee applying to the Isle of Man High Court.  The trustee obtained the approval of the court for its decision to disclose and pay foreign taxes and as such this is an important decision, marking a sea-change in judicial attitudes to this issue and providing valuable guidance to trustees facing similar dilemmas.  The decision also provides a useful indication of the Manx courts’ approach to questions arising in the context of proceeds of crime legislation.  Mark’s opinion disclosed in support of the trustee’s application was described by the court as well-reasoned and persuasive”.

His Honour The Deemster Doyle, First Deemster and Clerk of the Rolls


Instructing solicitor was Simcocks, Isle of Man

Judgment can be viewed here

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