Guarantee and Hybrid Companies in the Isle of Man

Companies limited by guarantee and companies limited by guarantee and having shares have been around since the earliest British companies in the mid-nineteenth century. Traditionally, such companies have dominated the 'not for profit' sector. However, in the last thirty years, the considerable flexibility and versatility of these companies have led to their increasing use internationally in place of trusts. As such, they compete strongly and effectively with the civil law foundation.

This book is an analysis of these forms of company in the Isle of Man, where much of the development work has been done. It explores the usage of such entities for a wide variety of purposes. Other jurisdictions are also examined for comparative purposes, including the Cayman Islands, Gibraltar, the Bahamas, the British Virgin Islands, Bermuda, Alderney, and Guernsey.

An invaluable reference for UK and international tax planning specialists, offshore professionals, accountants and company lawyers.