It is a self-governing British Crown Dependency in the Irish Sea between Great Britain and Ireland. As head of state, Charles III holds the title Lord of Mann and is represented by a Lieutenant Governor. The UK responsible for the isle's military defence and represents it abroad. It is an island located in the middle of the northern Irish Sea, almost equidistant from England to the east, Northern Ireland to the west, and Scotland to the north. It is 52 Km long and, at its widest point, 22 Km wide
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It has no capital gains tax, wealth tax, stamp duty, or inheritance tax and a top rate of income tax of 20%. A tax cap is in force: the maximum amount of tax payable by an individual is £200,000 or £400,000 for couples choosing to have their incomes jointly assessed. Personal income is assessed and taxed on a worldwide income basis rather than a remittance basis. This means that all income earned throughout the world is assessable for Manx tax rather than only income earned into the island
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