I know what you’re saying and I can understand your motivation in doing so.

Your comment “The Crown Dependencies and Protectorates have their foreign affairs managed for them by the UK.” is very misleading and inaccurate.

The fact is that the Isle of Man is self Governing (Tynwald). The Queen is ‘Lord of Mann’. The Isle of Man holds neither membership nor associate membership of the European Union. It trades with the United Kingdom under Protocol Three of the treaty of accession. In which it states that “the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be treated for the purpose of the application of this Directive as third territories.”. The directive being the inclusion of “Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia” into the European Union and the reforming of the member states. In other words, IOM, Monaco and Akrotiri and Dhekelia are NOT to be included in the new EU.

In conjunction with the Customs and Excise agreement with the UK, this facilitates free trade with the UK. While Manx goods can be freely moved within the EU, people, capital and services cannot. EU citizens are entitled to travel and reside in the Island without restriction; but only by laws established by Tynwald and not empowered down on them by the UK Government.

Just because the UK has makes Foreign Policy decisions doesn’t automatically have a cascade effect on it’s dependencies.

The IOM has the right to accept or not accept FCO policy and even has additional clauses to laws it has accepted (usually regarding the process of legal precedence).

So while it has agreed to certain international anti-criminal laws that have been established; it has a fundamentally totally different immigration policy.

I think geography has a lot do with this. If the Isle of Man was in the middle of the Atlantic we wouldn’t be having this debate.

Plus your assertion that what is law in the UK is therefore law everywhere in British territories is also false.

Do I feel that the IOM is immoral or allowing corruption of Tax Law as a result of this state of affairs? Well, given HM C & R moved the Trading Fund it uses for building management to Gibraltar, no.. I don’t.

Robert

The Crown Dependencies and Protectorates have their foreign affairs managed for them by the UK.

And they are not states in their own right.

For that reason UK foreign obligations apply to them

The UK is a member of the EU. It must apply EU rules to them in this area, and as such the EU code does apply.

Richard

While we are on the subject, neither does the Isle of Man nor Gibraltar.

If you really want to go after tax havens you need not look any further than the top rate earners in the UK and how they avoid tax by taking dividend over and above the traditional limit. Or perhaps Tesco who TELL HMC&R what they are going to pay in tax each year.