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Under the provisions of the Companies Acts in the Isle of Man assets can be distributed among its shareholders on dissolution (subject to any provisions in the company’s own memorandum and articles and according to members’ respective rights).   If the company has not distributed the assets on dissolution or the company has been struck off these will go to the Isle of Man Attorney General Bona Vacantia.

You may be interested to know that in the Isle of Man the Attorney General has the power to release property transferred to the State in this way. However, if the assets of the Manx company are in England there is an agreement by which it is the Treasury solicitor in the UK who may grant a release of the property.  Therefore if for example the freehold to a block of flats in England or Wales was owned by a Manx Company which has subsequently been struck off the Companies Register in the Isle of Man without the freehold interest being conveyed, the property may be released by the Treasury Solicitor in England rather than the Attorney General in the Isle of Man.

If you wish to enquire further on this or another matter please do not hesitate to contact us.

Posted: 02/11/2009 15:18:15 by Bridget.cbApprover | with 0 comments


Why create your Manx Will
 
Firstly ask yourself these questions:
·         Are you married?
·         Are you divorced?
·         Do you have any children?
·         Are they under the age of 18?
·         Do you own any property or personal assets?
·         Would you like to make sure the people and pets you care about are looked after when you are gone?
·         Do you have particular wishes about the funera; arrangements you want?
 
If you have answered yes to any of these questions then it is time to make your will.
 
Making a will is something that many people put off for their own reasons. One thing to remember nonetheless is that it is important to make a will, even if you consider that you do not have very much in the way of possessions or money. 
 
Once your will has been completed you can have peace of mind that whatever may happen in the future your loved ones and cherished items will be looked after.
 
Sorting out the estate of a person who has not made a will can be more complicated and drawn out than if there is a valid will in place.
 
Dying without making a will that fulfils your intentions leaves your estate to be distributed under the intestacy rules, which may be wholly inappropriate for your wishes.

What do I put in my will?
Wills can be made more complicated and expensive if you are undecided about what to do with your assets. Therefore it is worth thinking about it before contacting your solicitor, they will give help as to how it is done but it is best if you have a clear idea in your mind first.
Here are some of the main points you should consider:
·         How much money and what property and possessions you have, for example, property, savings, pensions, insurance policies, bank and building society accounts, shares
·         Who you want to benefit from your will. You could make a list of all the people to whom you wish to leave money or possessions. These people will be known as your beneficiaries.
·         Perhaps you would like to consider whether you wish to leave any money to charity
·         Who should look after any children under 18
·         Who is going to sort out the estate and carry out your wishes as set out in the will. These people will be known as your executors.
As mentioned executors will carry out the terms of your Will. They will collect together all the assets of your estate and pay any debts, taxes and administration costs out of money from your estate. They will also distribute any gifts or transfer any property to beneficiaries.
You choose who you would like your executors to be. These may be family members (over the age of 18), a trusted friend or a professional person such as an Advocate. The choice is yours. You should consider having a least one executor who lives in the Isle of Man if your beneficiaries are in the UK. If assets are transferred directly to the UK there may be a charge to UK tax.  
How do I make my Manx Will?
The safest way to write a will is to instruct an Advocate, who will take your instructions and draft your will at your request. Once it has been drafted it will be checked and signed by you.
What if you are a Non-Manx resident but have assets held on the Isle of Man
You should make a Will to cover your Manx assets only. This will can run alongside any other Will that you have made in other jurisdictions. It is essential though that if you have more than one will that each is clear about the jurisdiction in which it is to be effective otherwise one will can inadvertently revoke another.
What if you have assets held outside the Isle of Man
Technically, your Manx Will can cover assets anywhere in the world. However in some countries with a civil code (such as France) there may be restrictions on how you can bequeath your assets. It is always advisable therefore to seek advice locally wherever you hold assets.
 
Posted: 12/10/2009 14:58:34 by Sally Bolton | with 0 comments


We at Corlett Bolton & Co thought that it would be a good idea to start our own blog which would contain items which we thought might be of interest to research or cases we have recently been involved in…

Our first item is below. If it is of interest to you or you would like to find out more please contact us at our email address.

Corlett Bolton & Co has recently represented a number of objecting parties in a major Planning Enquiry into waste disposal and landfill on the Island which included a review of the new Isle of Man Strategic Plan and emerging Waste Management Policies, including alternative methods of waste disposal and alternative disposal routes. The Enquiry also involved a challenge of Department Procedures and relied on recent Manx case law (in which Corlett Bolton was also representing one of the parties) in which the issues of actual and apparent bias and conflict of interest were also considered.

Planning law in the Isle of Man, whilst reflecting many of the principles in the UK, follows many unique procedures arising out of the structure of the Isle of Man Government and Executive. The issue of ‘need’ in Planning Law and Procedure was also fully addressed by all the parties involved.

A summary of the opposing parties’ closing statements can be found at www.iomasap.com.

Posted: 03/11/2008 12:45:26 by Sam Roberts | with 0 comments


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