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Legal System

The Island has its own legal system. The Manx legal system is based upon the principles of English law shared by most commonwealth countries and English case law is held to be persuasive precedent in the Manx courts. Whilst similar to English law in many areas, Manx law has been adapted to meet the Island's own special circumstances, particularly in regard to direct taxation, company law and financial supervision.

The fact that Isle of Man law is based on English law and the applicability of English precedent mean that lawyers and business people who are familiar with English law can feel comfortable with the Isle of Man as a jurisdiction. As adapted to meet the Island's particular circumstances, Isle of Man law provides a sophisticated legal framework within which international business can be conducted.

The Island's High Court judges, the Deemsters, have jurisdiction over all criminal and civil matters. The Manx Appeal Court called the Staff of Government Division consists of the First and Second Deemster together with the Judge of Appeal, a part-time position filled by a senior English QC. The final avenue of appeal against Manx court decisions, but one that is rarely pursued, is to the Judicial Committee of the Queen's Privy Council.

Lawyers qualified in the Isle of Man are known as advocates and they combine the roles fulfilled by solicitors and barristers in England. Traditionally, Manx advocates have been organised into partnerships. However, they may also choose to operate as private limited companies. Cains, formerly T W Cains & Co, was established as a partnership over 100 years ago, but became an incorporated practice in July 2001.

Manx advocates have an exclusive right of audience in the Island's courts. English barristers may be licensed to appear before the Manx courts in certain circumstances. Lawyers qualified in certain other jurisdictions and who are registered under the Legal Practitioners Registration Act 1986 may, with certain restrictions, undertake legal work in the Island.

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