I have lived in the Isle of Man almost all my life and have been involved establishing and administering fiduciary structures since 1994. During that time, I have set up and sold several offshore financial services businesses and been involved in all manner of offshore tax planning structures.

These range from charitable foundations, hugely successful private business, quoted companies, family trusts large and small and my clients even include the odd celebrity. I love this business, because of its variety – no two days are the same. Understanding tax legislation and setting up and administering appropriate fiduciary structures is challenging and intellectually rewarding but my favourite aspect of it, by far, is the diversity of my clients – while they comprise a range of different nationalities and cultures and find themselves in their own unique circumstances they are unified by their dynamism and entrepreneurial flair – the offshore world attracts these types of person and I am privileged to call many of them my friends.

Martin is a Chartered Company Secretary and principal of Middleton Katz Chartered Secretaries LLC, who are Chartered Secretaries in Public Practice. He also is company secretary of Close High Income Properties PLC, which is listed on the main market of the London Stock Exchange (CHI:LSE) a member of the Society of Trust and Estate Practitioners (STEP), the International Tax Planning Association (ITPA) and the Insurance Institute.