It is becoming increasingly common for parties to matrimonial litigation to seek cross border recognition and/or enforcement of financial orders. An indication of the inclination of the Isle of Man courts to seek to give effect to English ancillary relief orders is given by Yearwood v Yearwood (judgment of Deemster Corlett delivered 10 March 2011).

Mr and Mrs Yearwood were divorced by the Family Division of the English High Court, and Deemster Corlett at the start of his judgment referred to the English Court’s criticism of Mr Yearwood's "wholesale disregard" for the English proceedings.

Mr Yearwood had invested in a policy (the "policy") issued by an Isle of Man insurance company which had a value of approximately £1 million. The policy was held in trust, the trustees being Mr and Mrs Yearwood, on terms that during the lifetime of the Settlor (Mr Yearwood) the trustees were to apply the trust fund for the benefit of Mr Yearwood as he may direct (the "power of direction") and after his death for the benefit of his son.