Trusts

The Isle of Man is a Common Law jurisdiction. Its trust law is based upon statute and case law, and in the absence of Manx case authorities, U. K. case authority is very persuasive. This can provide comfort to those establishing and benefiting from Manx trusts, whilst also providing the Isle of Man with an advantage over certain other jurisdictions whose trusts laws have been supplanted into their mainly Civil Law, and is largely untested in the Courts.

The principal trust statutes are the