Trusted Ownership Services

Owning and using high value assets

Governance, VAT, and customs across multiple jurisdictions must be managed in order to own and use high value assets effectively. Even a single misstep can be costly and time consuming.

Owners, family offices, and their advisers trust Martyn Fiddler to structure and administer high value asset ownership, enabling clients to focus on enjoying and using their assets while we take care of governance, VAT efficiency, and customs compliance.

We believe ownership should feel empowering, never overwhelming. Working as one team with you, we design solutions that support client objectives.

Whether clients are acquiring an aircraft, selling a helicopter, importing a superyacht or managing global tax regimes, we simplify complexity and create sustainable strategies.

We are more than governance experts.

We help clients master the complexities of ownership, building compliant solutions, relationships that matter and legacies that endure.

From governance and EU and UK VAT, to customs and compliance, we master every detail so that clients can focus on what matters most: enjoying high value assets with greater confidence.

We are experts in three distinct areas: ownership, VAT, and customs.

Martyn Fiddler is licensed by the Isle of Man Financial Services Authority to undertake regulated Trust and Corporate Services.

High value asset ownership includes:

• bespoke ownership solutions;
• legal, management and corporate governance;
• and accounting.

Our approach saves time, reduces risk and ensures compliance, delivering value far beyond cost.

Martyn Fiddler supports ownership across multiple jurisdictions, combining international reach with local expertise. With offices in the United Kingdom, Isle of Man, Ireland, and the Netherlands, we deliver coordinated solutions while maintaining close relationships with clients and advisers worldwide.

Our ownership structures are bespoke to each client and their high value asset. They fulfil business needs, limit liability, and support ownership structures alongside specialist VAT advisory services which may help identify VAT efficient approaches where appropriate. Every solution complies with applicable VAT rules in respect of the aircraft.

Why the Isle of Man

• The IOM has the oldest continuous parliament in the world with common law principles resulting in stability and neutrality.
• British regulatory alignment and protection without EU constraints.
• Strategic advantages for owners seeking privacy, anonymity, control, and efficiency.
• 0% corporate tax for most entities under the ‘zero/ten’ regime. This means zero corporation tax on charter income for qualifying vessels.
• Ability to qualify for passenger transport for VAT purposes, and VAT exempt charters in some regions, for qualifying vessels.
• No capital gains, inheritance, stamp duties, or wealth taxes.
• UK VAT registration possibilities for VAT mitigation strategies.

• OECD white listed enabling global structuring and confident financing.
• Trusted by bankers and financiers for asset backed lending for your yacht and yacht helicopter.
• Same time zone as the London Financial Markets and one hour difference to European Time Zone.
• Efficient procedures for renewals and seafarers’ documents.
• Flexible share ownership solutions, trusts, foundations and partnership structures.
• Optimal ownership solutions for fractional owners.
• Public privacy beneficiary ownership.
• No annual tonnage tax.
• Typically, no audit required for yacht ownership solutions.

Chartering services may be subject to local VAT regulations and benefit from VAT opportunities and charges depending on where a charter occurs. Martyn Fiddler are able to provide tax consultations on registering an IOM flagged vessel for VAT for European charters.