Advocate Michael Miles has been working closely with Manx Wildlife Trust over the past months on the purchase of a large piece of land in Glen Auldyn. The acquisition, which has more than doubled the Trust’s land, and will be a major rainforest restoration project, and has been made possible by MWT’s partnership with Aviva.

At 1,124 acres this will become the Island’s biggest nature reserve and a “cornerstone of landscape-scale nature recovery in the Isle of Man”.

From the MWT website:

The restoration of this precious habitat is part of a wider programme of nature-based projects funded by Aviva to remove carbon from the atmosphere and to help nature recover.

Restoring Glen Auldyn will:

Create vital habitat for rare and threatened wildlife

Support flood resilience in a high-risk area

Capture carbon to fight climate change

Offer new educational, employment, and volunteering opportunities for local communities

Enhance the Island’s role as a UNESCO Biosphere Reserve leader

As well as working alongside MWT on this matter, Michael dedicates his spare time to the charity, frequently volunteering in the Peel shop and at the Ayres Nature Discovery Centre. He commented:

“It has been a great pleasure acting on behalf of the Trust in this significant purchase. I’m really pleased to have helped MWT in this matter.”

Simcocks are running a tombola to raise funds for the amazing Hyperbaric Chamber Isle of Man, which desperately needs to raise £750,000 in order to offer this essential service to Isle of Man residents.

Tickets are £5 each and you could win a wonderful spa weekend at the Comis, dinner for two at the gorgeous Wine Down, or a luxury hamper!

Buy your tickets at our reception area in Ridgeway House, or contact lmsmith@simcocks.com to request for some books of tickets to be delivered to your office.

The prize draw will take place on 30 June, and the minimum age to participate is 18 years old.

Information taken from hbot.im:

“The Charity has purchased, installed and commissioned a new hyperbaric chamber into the re modelled peel road facility in Douglas.

We are now recruiting the professional team necessary and in addition the final phase of fundraising has commenced to provide our patients the hyperbaric medicine service that this island so very much needs.

This service can only commence when we have sufficient funds in place.”

WHY IS HYPERBARIC OXYGEN BENEFICIAL?

  • Stimulates the growth of new blood vessels
  • Increases oxygenation that can arrest certain types of infections
  • Enhances wound healing
  • Reduces gas bubble size so they can be reabsorbed.

WHAT DOES HYPERBARIC OXYGEN DO?

  • Vasoconstriction= Reduces edema and swelling
  • Antibacterial on its own and Leukocytes (WBC) kill bacteria more efficiently
  • Enhancement of some antibiotics. WBC oxidative killing synergism
  • Angiogenesis and proliferation of fibroblasts
  • Endothelial cell proliferation, resolves bruising and reduces scarring
  • Collagen synthesis and cross linking
  • Enhancement and regulation of immune system
  • Healing of nerve endings and reduction in pain and pain cycles.

Mission Statement:

“HBOT IOM is established with the objective of providing the charitable treatment, application and administration of hyperbaric, high dose and normal baric oxygen, in accordance with accepted principals, guidelines and practices, for the management of indicated medical conditions together with the management and relief of pain and suffering.

The operation management and maintenance of hyperbaric Baro and domiciliary chambers, together with any associated equipment.

The promotion of the service in the community to raise funds, and the provision of education and training in the application and delivery of all aspects of oxygen therapy.”

Promoter of this tombola: Lisa Smith, Simcocks Advocates, Ridgeway House, Ridgeway Street, Douglas, IM1 1EL.

Now in its eighth year, we are pleased to once again launch our Partnership with Schools initiative.

This annual essay competition is designed to encourage young people with an interest in law, and is open to all sixth form students on the Island. Advocates will present this year’s competition to local high schools over the next few weeks and invite A level or Baccalaureate students to write a 1,000 word essay on one of these two topics:

  1. Does the law relating to public order offences adequately protect the right to freedom of expression and freedom of assembly under the European Convention on Human Rights?
  2. To what extent does intoxication provide a defence to a criminal charge?

The essays are marked by a former English teacher as well as by an advocate, and feedback is given to all essays submitted. The winning entry receives a £500 voucher, and an opportunity to do a work experience placement at the firm.

The deadline for entries is Wednesday 30 April 2025. Contact Lisa Smith for more information.

The Isle of Man authority responsible for foreign sanctions (Customs and Excise) has recently issued a General Licence that streamlines the way in which Advocates can be permitted to receive payment for their legal fees when working for sanctioned entities and individuals.

Provided certain conditions are met, Advocates can now use the new General Licence to obtain payment for their fees rather than need to apply for a special licence based on the circumstances of an individual case.

Customs and Excise has issued General Licence IOM/2024/RUS043 under Regulation 64 of The Russia (Sanctions) (EU Exit) Regulations 2019 (“the Regulations”) as they have effect in the Isle of Man by the Sanctions (Implemental of UK Sanctions) Regulations 2024 which remain under the Sanctions Act 2024.

Previously, where an Advocate was approached by a sanctioned individual to provide advice, an Advocate would not likely be able to provide such advice and receive payment for his or her services owing to the Regulations, and in particular the asset freeze provisions, which prevent money belonging to a sanctioned individual or entity being used in any way including for legal advice.

A sanctioned individual commonly might, for example, wish to receive advice as to how to keep companies in good standing, notwithstanding sanctioned status, or to receive payment for basic needs to enable living expenses to be paid (as is potentially possible pursuant to a special licence).  An Advocate might only previously be able to assist if a special licence were obtained to enable payment to be made from the sanctioned entity.

Although Customs and Excise are generally very efficient, obtaining such a licence could be a cumbersome task as the precise number of hours might need to be justified and licences might also be required in other jurisdictions.  Therefore, the ability to speed up payment represents a significant saving in terms of time and cost and enables advice to be provided more simply.  Access to legal advice is a basic right and a sanctioned entity or individual should be able to use its funds to have access to appropriate legal advice.

It is therefore encouraging that the new General Licence enables Advocates to provide legal advice and simply report the fact of payment to Customs and Excise after the event.  The General Licence permits payments up to an hourly rate of £650 plus VAT for legal advisors in the Isle of Man with over eight years’ experience.

Christopher Brooks

Author: Chris Brooks

Chris Brooks has acted in respect of a number of sanctions matters and is potentially able to provide advice under this General Licence.  Please contact him to discuss your requirements if you have questions as a sanctioned individual or entity or have contracted with a sanctioned individual or entity. 

Simcocks Advocates has recently successfully acted for Nereo Management Limited, the owner of the superyacht MY Amadea, in its challenge to the VAT charge imposed upon it.  Nereo had de-registered for VAT back in 2017 when the use of the yacht was changed from commercial to pleasure. 

Nereo imported the yacht into the Isle of Man on 28 March 2017. It accounted for import VAT of some £36.8 million, which it treated as input VAT and reclaimed in its first VAT return.  However, it decided to de-register its business because the yacht had a long list of warranty problems.  It was accepted that the reasons for de-registration were genuine.

A VAT de-registration normally affects a deemed supply and thus gives rise to a charge to VAT.  However, there was dispute as to whether a charge could be imposed in the Isle of Man because the yacht was in Montenegro at the time. 

Isle of Man Treasury and Customs and Excise (“IOMTCE”) argued that the deemed supply occurred in the Isle of Man because the owners had last carried on business here.  On 17 May 2021, the IOMTCE issued an assessment for VAT of £50,605,000 plus interest to Nereo. The amount of VAT assessed was calculated on the basis that the value of the yacht on 24 November 2017 was €290 million. The IOMTCE also assessed Nereo for a penalty of £7,590,750 on 30 June 2021.

On 15 August 2023, the VAT Tribunal upheld the assessment, albeit it reduced the assessment of the value of the yacht at the time of deregistration to €217 million (as reported in the Manx press on 6 September 2023).

Nereo appealed to the Appeal Division of the Isle of Man High Court (Judge of Appeal Cross KC; Acting Deemster Sir Nigel Teare; Acting Deemster Sinfield).  Simcocks obtained a Temporary Advocate Licence for specialist counsel, Sam Grodzinski KC, who appeared for Nereo.

Judgment was given on 19 November 2024.  The Court found that, as the deemed supply did not involve the dispatch or transport of the yacht, the place of supply is determined by Article 31 of the Principal VAT Directive and that was where the yacht was located at the time, i.e., Montenegro.  The Court stated that “We think that the fact that no VAT arises on a deemed supply of goods outside the EU is entirely unsurprising”.

As a result of this, the assessment and penalty are overturned and no VAT is payable by Nereo on de-registration.

Applications for costs are yet to be resolved.

Author: Chris Brooks

Simcocks Advocates is strengthening its Corporate & Commercial team with the appointment of advocate Michael Miles.

Michael will be working alongside Director Irini Newby primarily on Commercial Property matters, in which he has amassed significant experience over the last few years. His work will include the purchase and sale of offices and industrial units, leases for commercial properties, as well as business asset sales where they are being bought and sold alongside a property.

Originally from Yorkshire, Michael moved to the Island in 2019 and completed his articles with Corlett Bolton, being called to the Isle of Man Bar in 2022.

Michael specialises in various land and conveyancing matters, and has a particular interest in agricultural law, including purchases and sales, agricultural tenancies and landlord and tenant disputes. He also has expertise in handling conveyancing and other land matters on behalf of religious bodies, and has developed an understanding of and interest in the often complex internal structures of these institutions. Michael also has an interest in charities law and has assisted charities with their formation and registration requirements.

CEO Phil Games commented on the appointment:

“We’re very pleased to welcome Michael to our team. His keen interest in this area of law means that he is constantly gaining expertise that will be of benefit to all our corporate clients. Working with Irini, one of the foremost commercial property advocates, will expand Michael’s experience, and I know that together they will offer an exceptional service.”

Introduction

Kevin O’Loughlin as part of the STEP Isle of Man Technical and Policy Committee worked with the Isle of Man Government to introduce changes to Isle of Man trust law, enacted in the Trusts and Trustees Act 2023 (the “Act”). The Act became fully operative on 1 December 2023.

Disclosure of trust information

The Act introduces a new provision relating to disclosure of trust information, defined widely to include information or a document relating to a trust. The section provides that the terms of a trust can make provision for disclosure or otherwise of trust information, subject to an order of the court. The section then provides that beneficiaries can request disclosure of trust information, and the trustee may refuse if in the interests of a beneficiary or the beneficiaries generally; again this is subject to any order of the court. The section preserves the re Londonderry[1] exception for the trustee’s deliberations/reasons. The section then provides that the court has a general power to order disclosure of trust information. Lastly the section provides that a trustee must disclose trust information to a person having a supervisory, regulatory or enforcement function for the purposes of that function.

The section provides a statutory framework for disclosure of trust information, consistent with Schmidt v Rosewood[2] principles. The section does not give guidance as to the principles applicable to exercising the court’s discretion to order disclosure, therefore the case law on disclosure in exercise of the court’s inherent or supervisory jurisdiction will remain applicable.

Disclosure of trust information is also relevant in the context of applied GDPR rights, where reference can be made to what is otherwise required or authorised by law. The statutory framework is more accessible than common law principles.   

The new provision, that the terms of the trust cannot exclude the court’s jurisdiction to order disclosure, gives statutory effect to what is considered to be the common law position.

Trustees no doubt previously had power to disclose to a supervisor etc. The Act creates a new duty to do so, but only for the purposes of the function being exercised, which therefore appears to go no further than usual supervisory enforcement powers.

Contracts

The Act introduces a new provision that, despite any enactment or rule of law to the contrary, a trustee may in the capacity of trustee of one trust enter into a contract with himself in his capacity as trustee of another trust.

This disapplies several legal rules that might have prevented such a contract, which can often be desirable where, for example, there are two connected trusts with the same trustee and it is desired that property in one trust be sold to the other trust.

The trustee remains subject to the statutory duty of care in entering into such contract.

Limitation of liability

The Act introduces a new provision that, where another party to a transaction or matter is aware that the trustee is acting as a trustee, the trustee is not personally liable in respect of the transaction or matter, and any claim in respect of the transaction or matter extends only to the property of the trust. This does not apply in respect of any transaction or matter in which the trustee acts in breach of trust, and the provision does not affect a trustee’s liability for breach of trust or any claim for breach of warranty of authority. A “matter affecting the trust” includes court proceedings properly brought or defended by a trustee, so limiting the trustee’s liability for any costs of those proceedings.

There is no injustice in imposing limited liability on persons who knowingly deal with a trustee, just as the principle of limited liability applies in the case of dealings with a limited company.

The breach of trust exception means that the trustee must be acting as authorised by the trust for the limitation to apply. The expression “breach of trust” is not perfectly precise, but it is suggested it should be interpreted in line with the trustee’s entitlement to an indemnity from the trust property for the relevant transaction. 

Hastings-Bass

The Act introduces new statutory “Hastings-Bass”[3] relief. The new section provides that the court may, in certain circumstances, declare that a transaction by a trustee is void or voidable and has such effect as the court may determine. The circumstances are where the trustee failed to take into account any relevant considerations, or took into account irrelevant considerations, and consequently exercised the power differently than it would have otherwise have done. It does not matter if such circumstances occurred as a result of fault on the part of the trustee or its advisors.

The Isle of Man courts had recently decided, in the context of cases on equitable rescission on the grounds of mistake, that they would follow the decision of the UK Supreme Court in Pitt v Holt. This was because the Supreme Court had, in relation to equitable rescission for mistake, done little more than align English law with Isle of Man law which had decades previously applied the Ogilvie v Littleboy test.

The new provision will mean that Isle of Man law will not follow the Supreme Court’s further decision that, to excite the Hastings-Bass jurisdiction, requires a breach of duty on the part of the trustee.

It is equitable to allow the court to intervene where something has gone wrong in the administration of the trust and caused loss. Mistakes can happen, even without a breach of duty. If it is just to do so, the situation should be rectified, rather than insisting on a breach of duty as a pre-condition. This better aligns with equitable rescission for mistake, and will avoid beneficiaries either being without a remedy (if there was a mistake but no breach of duty), or having to have recourse to hostile litigation against the trustees or their advisors if a breach of duty is not admitted.

Prescription periods

The Act amends the Limitation Act 1984 in relation to prescription periods for claims against trustees. It provides that, apart from fraud or recovery proceedings against a trustee, an action by a beneficiary in respect of any breach of trust shall not be brought after the expiry of 3 years from the earlier of (a) the date of delivery of the final accounts to the beneficiary or (b) the date on which the beneficiary first has knowledge of the breach of trust.  Time does not run against a beneficiary while a minor or under any other legal disability. There is an equivalent three year limitation for an action by a new trustee against a former trustee, and a long stop of 21 years. 

This will bring welcome certainty for trustees and beneficiaries as to when claims are time barred.

Other changes

The Act made some other changes which, though perhaps more of technical significance, are yet welcome. These include:

(i) Section 55 of the Trustee Act 1961 enables the court to confer power on trustees to carry out a transaction that the trustees do not otherwise have power to do. Previously, the transaction needed to relate to the “management or administration” of the trust property. The Act has widened this jurisdiction to “any transaction affecting or concerning” the trust property.

(ii) An equivalent of section 158 of the UK Law of Property Act 1925 is introduced. This essentially renders every power an exclusive power (that is, a power that authorizes the donee to exclude an object entirely), unless the instrument creating the power declares the minimum share of any object. In practical terms, this means powers of appointment should no longer include the words “exclusive of the others”.

(iii) The rules relating to the apportionment of income are abolished.

Conclusion

Overall the Act is a welcome updating of Isle of Man trust law.

Author: Kevin O’Loughlin

A version of this article appeared in the STEP Journal (Vol32 Iss3)


[1] [1965] Ch. 918, CA

[2] [2003] UKPC 26

[3] [1975] Ch. 25, CA

Simcocks Advocates is proud to announce that the firm has, for the sixteenth consecutive year, earned Top Tier status by independent directory the Legal 500 in its 2025 rankings, published on 2 October.

Led by CEO Phil Games, the Private Client department at Simcocks’ is ranked in Tier 1 by the group, placing it among the best on the Island and globally.  Other departments highly ranked are Commercial Property, Dispute Resolution, Corporate & Commercial and Banking & Finance.  Testimonials include:

“‘Excellent responsive service, commercially focused. Very client-focused.’

‘The team’s commercial acumen and attention to key areas while keeping the overall objectives of the projects at the forefront have been invaluable.’

Directors Irini Newby, Phil Games and David Spencer have been placed in the Legal 500 Hall of Fame UK, a sought-after commendation that indicates “exceptional legal talent”.  Director Alex Spencer, advocates Caroline Jennings and Kevin O’Loughlin are all ranked as “Leading Partners”.  Several other advocates have been named “Recommended Lawyers”, including Elizabeth Simpson:

“Excellent commercial litigators, especially Elizabeth Simpson. Elizabeth is an outstanding commercial litigator.”

Head of Litigation, Chris Brooks:

“Christopher Brooks is very responsive and commercial. Sensible in his tactical approach and has an excellent record in his advocacy.”

Also, Family Law advocate Louise Byrne:

“Louise Byrne is a true heavyweight in her field. Her knowledge and experience are unsurpassed.”

CEO Phil Games commented on the Legal 500 rankings:

“As ever, I am extremely proud of the team, who consistently work hard to maintain an exemplary level of service, as well as keeping at the forefront of skills and legal knowledge. At Simcocks we are keen to nurture talent, which in turn creates the perfect environment for first class customer service.”

Who requires a work permit?

Work permits exist as a means to protect the Isle of Man working population by allowing employers to employ individuals who are not Manx workers, providing that there are no suitable Isle of Man workers available to fill those specific roles.

In order to take up employment or self-employment in the Isle of Man, anyone who is not an Isle of Man worker must obtain a work permit, although some types of employment are exempt.

An Isle of Man worker is defined as an individual who:

●             Was born in the Isle of Man;

●             Has been ordinarily resident in the Isle of Man, at any time, for an unbroken period of at least 5 years;

●             Is the spouse or civil partner of an Isle of Man worker, and

  • Has either –
    • The right to live in the Island under the Immigration Act 1971 (an Act of Parliament of the UK) (the “IA 1971”),
    • Indefinite leave to enter or remain in the Island under the IA 1971, or
    • The right to reside in the Island due to any retained EU entitlements.

●             The former spouse or civil partner (“the Former Partner”):-

  • Of a person who during their marriage or civil partnership was an Isle of Man worker;
  • The Former Partner has died terminating the marriage or civil partnership;
  • The spouse or civil partner was ordinarily resident in the Island immediately prior to the death of the Former Partner; and
  • Since the death of the Former Partner, the widow/widower or survivor of the civil partnership has been ordinarily resident in the Island.

●             A person is an Isle of Man worker if –

  • They were formerly the spouse or civil partner of the Former Partner who was during the marriage or civil partnership an Isle of Man worker;
  • They and the Former Partner lived together for an unbroken period of 3 years after the marriage or the formation of the civil partnership;
  • The marriage or civil partnership was terminated by divorce, dissolution or annulment;
  • Immediately before the termination they were ordinarily resident in the Island; and
  • They have since the termination been ordinarily resident in the Island.

●             A person is an Isle of Man worker if they are a child of a person who:-

  • Is an Isle of Man worker, or was an Isle of Man worker immediately before the date of the parent(s) death; and
  • At the time of the child’s birth, was serving, or married to or was the civil partner of a person serving in the armed forces of the Crown.

●             A person is an Isle of Man worker if they are a child of a person who:-

  • Was born in the Island, and
  • Was ordinarily resident in the Island for an unbroken period of at least 5 years immediately following the birth.

●             A person is an Isle of Man worker if he or she is the grandchild of a person who –

  • Was born in the Island, and
  • Was ordinarily resident in the Island for an unbroken period of at least 5 years immediately following the birth.

●             A person is an Isle of Man worker if he or she –

  • was for an unbroken period of at least 12 months ―
    • under 23 years of age,
    • ordinarily resident in the Island, and
    • receiving full-time education (disregarding ordinary school or college holidays and absences because of sickness), whether in the Island or elsewhere;
  • Has since the end of that period been ordinarily resident in the Island; and
  • Is the child of a person who during the whole of that period was –
    • an Isle of Man worker;
    • engaged otherwise than temporarily in regular full-time employment; or
    • the holder of a work permit.

An application must be made by the employer to employ a non Isle of Man worker to fill a specific job role or class of employment that is not the subject of an exemption. In the case of a self-employed person, the responsibility to apply for a work permit lies with that person. Where successful, the permit will be granted for a specified employment and period. An application for renewal can be made if necessary. It is an offence for a non-Isle of Man worker to begin work without a permit, and a new permit is required for any change in employment or employer.

Exemptions

Work permits are not required in any of the following cases (please note this list is not exhaustive):

  • Employment as the Chief Constable, a member of the Isle of Man constabulary, employment in the service of the Crown, Chief Fire Officer, Judicial Officers, Chairman or members of any commission or tribunal of enquiry, an arbitrator, counsel or solicitor to a party in proceedings in the Isle of Man (though they cannot appear before the court without a Temporary Advocates License), a Minister of Religion, a registered dentist; a registered doctor; registered Health Care Professionals[1]; teachers in secondary schools, social workers or employment in a diplomatic or consular capacity.
  • Employment in a vessel or aircraft[2]
  • Employment in Information and Communication Technologies (ICT), and e-business[3]
  • Self-employment of a purely cultural nature
  • An officer of an international group in charge of the group’s activities in the Island
  • Temporary employment for not more than three days. While the three-day exemption period covers all types of employment it may not be used to cover the first three days of employment of a non temporary nature. Separate periods of connected employment of less than three days are added together, and where the total exceeds three days a permit will be required
  • Employment by a branch or subsidiary being established in the Island of a business carried on elsewhere, or in a business being relocated in the Island or elsewhere
  • Employment in an Isle of Man incorporated company which is a member of an international group for up to 48 days a year (when that employee is mainly employed outside the Island)
  • Non-resident, non-executive directors who visit the Island for not more than three days in a calendar month, e.g. for the intention to attend board meetings.
  • Employment in any capacity up to 48 day a year for work in the Island is to undergo instruction or training for the purpose of a business, public authority or voluntary organization
  • Employment in any capacity up to 48 day a year in connection with the supply of goods and services by a business in the Island to that person’s employer, or in the case of a self-employed person, to that person.
  • Employment for a period or periods not exceeding 30 days in the aggregate in any year in connection with the supply, installation, maintenance and repair of specialist plant, machinery or equipment, or training in its use, where the necessary expertise or service is not available in the Island.
  • Employment in any capacity up to 48 day a year in connection with:-
    • Carrying out disaster recovery
    • Transporting goods to a business in the Island from a business or undertaking established outside the Island
    • Driving a commercial passenger vehicle registered outside the Island, adopted to carry more than 8 passengers in addition to the driver
    • Being a director, producer, singer, dancer, musician or production crew connected to any theatrical or musical performance in the Island
  • Employment for a period or periods not exceeding 30 days in the aggregate in any year:-
    • As an accredited representative of —
      • the publisher of a newspaper or other journal, or
      • the provider of a programme service, carrying on business outside the Island, for the purpose of reporting on events of public interest.
    • in organising a conference:-
      • in the Island, or
      • where the work done in the Island consists only of attending or participating in a conference in the Island.
    • as a representative or an official of an international organisation.

Permit requirements for non-Isle of Man workers

The permit requirements for non-Isle of Man workers vary depending on a number of factors.

UK and Non Exempt EEA Nationals

Subject to the above UK, and Exempt EEA Nationals require a work permit.

The factors that are taken into consideration when deciding whether to grant a work permit include the availability of suitable Isle of Man workers, and whether the post has been advertised in a way that allows Isle of Man workers the opportunity to apply.

Non Exempt EEA and Overseas Nationals

Non-exempt EEA and overseas nationals require permission to work under separate immigration control visas under the Isle of Man Immigration Rules.

Spouses

Spouses of non-Isle of Man workers are automatically entitled to a work permit, which is valid for one year if a permit is granted to their partner. This permit is renewable annually provided that the principle permit holder continues in employment.

Cohabiting partner of Isle of Man worker

A cohabiting partner of Isle of Man worker is also entitled to obtain a work permit providing they are living together at date the work permit application is made, and the parties intend to continue to live together as cohabiting partners and the applicant properly completes the relevant form.

The work permit is granted or renewed for a period of 12 months, or 6 months from the date the partners cease to live together as cohabiting partners.

Revocation and renewal of permits

An application for renewal can be made by the Employer or by a self-employed person should circumstances necessitate it. Applications for renewal must be made not less than 28 days before the existing permit expires, along with the relevant fee.

Any person aggrieved by refusal or revocation of a work permit may appeal to the Work Permit Appeal Tribunal.

Simcocks

Simcocks has one of the largest and strongest Employment teams in the Isle of Man and is a market leader in the field.

Employment is a fast paced area of law and the team recognises the importance of keeping clients abreast of changes. The Simcocks employment team is highly experienced and responsive with a strong client base. Clients range from multi-nationals to small companies and private individuals.  This range allows us to think more laterally as to the solutions we provide. We advise on the full range of employment issues both contentious and non-contentious and have represented a number of employers at the Appeal Tribunal.

In recent times there has been a raft of changes which has brought the Isle of Man in line with UK Immigration Legislation.

For Non Exempt EEA and Overseas Nationals, a points based system of work permits has been introduced in the Isle of Man replacing the previous overseas labour scheme. As a result of such changes, Simcocks has seen an increase in the number of immigration matters and referrals it has dealt with.

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Author: Winston Taylor

The above material is of a general nature only. It does not constitute legal advice nor does the distribution or receipt of this material create a client-advocate relationship. Readers should seek specific advice in relation to any decision or course of action.


[1] Medical professional within the meaning of the Health Care Professionals Act 2014

[2] Conditions apply to this category of employment.

[3] Limited to employment of at least 12 months duration with a basic salary of not less than £25,000 per annum holding a degree in computer science, a technical or vocational qualification at level 5 of the regulated Qualifications Framework or Equivalent, or can demonstrated competency at Level 5 or above of the Skills Framework for the Information Age. (NB different criteria apply to E-Business employment roles)

Simcocks ran its annual Partnership with Schools initiative for the seventh time this year, featuring an essay competition for A level and International Baccalaureate students interested in a career in law.  Advocates and Trainee Advocates of the company visited high schools on the Island earlier this year to launch the competition.

Students from Ramsey Grammar, St Ninian’s, Castle Rushen and King William’s College entered the writing competition, responding to one of the following questions:

1. Is the jury system best way to try serious criminal charges?

2. At what point should an embryo be considered capable of having feelings, and abortion forbidden?

The essays have been read and marked and we are pleased to announce that the winning entry was written by Libby Delaney from St Ninian’s High School, who wrote a sophisticated discussion on the subject of trial by jury.  She has been presented with a £500 voucher prize, and is keen to take a work experience placement at the company later this year. Libby is considering a career in law, and is well prepared to “perform” in front of a jury, as she recently starred as Tinkerbell in the Parker & Snell production of Wendy & Peter Pan at the Gaiety Theatre.

Head of Litigation, Chris Brooks, who marked the essays and met Libby after her win, spoke about his involvement in the Partnership with Schools initiative:

“It’s always a pleasure to see the enthusiasm, intelligence and innovation displayed by sixth form students in responding to these essay questions. If the entries I have read are an indication of the calibre of our future advocates, I feel very positive about the next generation, and Libby in particular is a very impressive young person.”

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