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Cains is a law firm based in Douglas, Isle of Man.. It was founded in 1899. It reached its largest size in 2008, just before the Great Recession, when it had more than 30 lawyers and a similar number of support and fiduciary staff in its head office in and its branch offices in London and Singapore.
The offshore magic circle is the set of the largest multi-jurisdictional law firms who specialise in offshore financial centres, especially the laws of the British Overseas Territories of Bermuda, Cayman Islands, and British Virgin Islands, and the Crown dependencies of Jersey, Guernsey and The Isle of Man.
In 2004 they merged with Cayman Islands' law firm Hunter & Hunter and with Jersey based firm, Bailhache Labesse in September 2006. [7] Appleby announced on 15 June 2008 that it was to merge with Isle of Man based Dickinson Cruickshank & Co., enabling it to become the largest offshore law firm in the world with 73 partners and 200 lawyers. [8]
The firm was positively reviewed by Chris Bull, who chaired the judging panel of the 2016 Eclipse Proclaim Modern Law Awards, in a 2016 interview in Modern Law Magazine. [16] Following the launch of its Isle of Man office, the firm opened an office in Northern Ireland through a commercial merger with existing Belfast firm McMahon McKay. [17]
The Isle of Man is a low-tax economy with no capital gains tax, wealth tax, stamp duty, or inheritance tax [1] and a top rate of income tax of 20%. [2] The rate of corporation tax is 0% for almost all types of income; the only exceptions are that the profits of banks are taxed at 10%, as is rental (or other) income from land and buildings ...
This is a misconception, the Law Library was in fact established in 1825 by a group of Advocates and the senior judiciary under the title the Isle of Man Law Library Society. Which was 25 years before the Society of Advocates was formed. The Library was housed in Castle Rushen until the Law Society moved it to Athol Street, Douglas.
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The legal system on the Isle of Man is Manx customary law, a form of common law.Manx law originally derived from Gaelic Brehon law and Norse Udal law. [1] Since those early beginnings, Manx law has developed under the heavy influence of English common law, and the uniqueness of the Brehon and Udal foundation is now most apparent only in property and constitutional areas of law.