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<table><tr><td colspan="2"><table style="padding: 5px; width: 100%; border: 1px solid #AAAAAA; -moz-border-radius: 6px;"><tr><td>{{User:Legis/header}}</td></tr></table></td></tr><tr><td>
<table style="background: none; padding: 0px;">

<tr><td valign="top">

----
{{cite book|title=Private international law in English courts |author=Adrian Briggs |publisher=[[Oxford University Press|OUP]] |year=2014 |isbn=9780198713739 |at=para 3.178}}

----
[https://tools.wmflabs.org/pageviews/?project=en.wikipedia.org&platform=all-access&agent=user&range=latest-20&pages=Cat|Dog Page views tool]
{{Flatlist|
* <nowiki>[[High Court of Justice|High Court]]</nowiki>
* <nowiki>[[Court of Appeal of England and Wales|Court of Appeal]]</nowiki>
* <nowiki>[[Judicial committee of the Privy Council|Privy Council]]</nowiki>
* <nowiki>[[Judicial functions of the House of Lords|House of Lords]]</nowiki>
* <nowiki>[[Supreme Court of the United Kingdom|Supreme Court]]</nowiki>
}}

{{cite BAILII|litigants=R v Brown |court=UKHL |division= |year=1993 |num=19 |date= }}

{{cite BAILII|litigants=Christina v R  |court=UKPC |division= |year=2003 |num=47 |date= }}

[2007] EWHC 2402

{{cite BAILII|litigants=Credit Suisse v Stichting Vestia |court=EWHC |division=Comm |year=2014 |num=3103 |date={{date|2014-10-03 }} }}

[[List of Privy Counsellors (1952–present)]]

[[:File:Royal_Coat_of_Arms_of_the_United_Kingdom.svg]]

[[:File:Royal_Arms_of_the_United_Kingdom_(Privy_Council).svg]]

[[:File:Middlesex.guildhall.london.arp.jpg]]

[[Wikipedia talk:Caribbean Wikipedians' notice board]]
----
Long service awards: [[Wikipedia:Service awards]] and [[User:DBD/Userboxes/Wikipedia]]
----
==For new articles:==

<nowiki>{{Use British English}} </nowiki> <br />
<nowiki>{{Use dmy dates}} </nowiki> <br />

<nowiki>{{Talk header}}</nowiki> <br />
<nowiki>{{WikiProject banner shell|blp=|blpo=|activepol=|collapsed=|1=</nowiki> <br />
<nowiki>{{WikiProject Biography|living=|class=|listas=}}</nowiki> <br />
<nowiki>{{WikiProject Law}}</nowiki> <br />
<nowiki>}}</nowiki> <br />
<nowiki>{{reqphoto}}</nowiki> <br />
<nowiki>{{British English}}</nowiki> <br />
<nowiki>{{annual readership}}</nowiki> <br />

==Frequently used terms==
* <nowiki>[[Judicial functions of the House of Lords|House of Lords]]</nowiki>
* <nowiki>[[Commonwealth of Nations|Commonwealth]]</nowiki>
* <nowiki>[[Judicial committee of the Privy Council|Privy Council]]</nowiki>


* <nowiki>[[Court of Appeal of England and Wales|English Court of Appeal]]</nowiki>
* <nowiki>[[Court of Appeal of England and Wales|Court of Appeal]]</nowiki>

==Toying around==

*<s>This is the "s" tag </s>
*<sup>This is the "sup" tag</sup>
*<sub>This is the "sub" tag</sub>
*<blockquote>This is the "blockquote" tag</blockquote>
*<small>This is the "small" tag</small>

<nowiki>{{cite web|url= http://www.animenewsnetwork.com/|title=''Kanokon''|publisher=[[Anime News Network]]|date=[[November 18]] [[2007]]|accessdate=2007-01-02}}</nowiki>

<nowiki>{{cite web|url=http://www.nunogomes.co.za/rec.htm|title=Verified dives below 200 metres|accessdate=2008-06-14}}</nowiki>

* [[Floating charge]]
* [[Board of directors]]
* [[Tax haven]]
* [[Arbitration]]

----

{{Main article|Floating charge}}
{{See also|Tax haven}}
{{Details|Sir John Wenlock}}
{{Further information|Peter Island}} 
{{Further information|Security interest}}

==Break== 

2019 general election draft
===Results===

''UPDATE:'' The ruling National Democratic Party won in convincing fashion, and had secured victory early in the night solely on the basis of the district seats (results for the at-large seats take longer to count and normally only come in the next day).  In the event, the NDP won all four at-large seats as well to complete a [[landslide victory]], becoming the first party to win back-to-back elections in the British Virgin Islands since the Virgin Islands Party achieved the feat in the [[British Virgin Islands general election, 1999|1999 general election]].  The NDP's margin of victory (9 seats) and share of the total votes cast (60.2%) [[Elections in the British Virgin Islands#Electoral milestones and feats|were both records for an election]].

{{election table|editlink=no|2=Summary of the 25 February 2019 [[House of Assembly of the British Virgin Islands|Legislative assembly]] [[2019 British Virgin Islands general election|election results]]}}
|-
! style="background-color:#E9E9E9;text-align:left;" width=450|Parties
! style="background-color:#E9E9E9;text-align:right;" |Votes*
! style="background-color:#E9E9E9;text-align:right;" |%age
! style="background-color:#E9E9E9;text-align:right;" |Seats
|-
| style="text-align:left;" |[[Virgin Islands Party (British Virgin Islands)|Virgin Islands Party]]
| style="text-align:right;" | 22,296
| style="text-align:right;" | 46.6%
| style="text-align:right;" | 8
|-
| style="text-align:left;" |[[National Democratic Party (British Virgin Islands)|National Democratic Party]]
| style="text-align:right;" | 13,500
| style="text-align:right;" | 28.2%
| style="text-align:right;" | 3
|-
| style="text-align:left;" |Progressive Virgin Islands Movement
| style="text-align:right;" | 8,304
| style="text-align:right;" | 17.3%
| style="text-align:right;" | 1
|-
| style="text-align:left;" |Progressives United
| style="text-align:right;" | 1,850
| style="text-align:right;" | 3.9%
| style="text-align:right;" | 1
|-
| style="text-align:left;" |Independents
| style="text-align:right;" | 1,945
| style="text-align:right;" | 4.1%
| style="text-align:right;" | 0
|-
| style="text-align:left;" |Speaker and Attorney General
| style="text-align:right;" |--
| style="text-align:right;" |--
| style="text-align:right;" |2
|-
|style="text-align:left;background-color:#E9E9E9"|Total (turnout --% (est.))
|width="75" style="text-align:right;background-color:#E9E9E9"|'''47,895'''
|width="30" style="text-align:right;background-color:#E9E9E9"|'''100.0%'''
|width="30" style="text-align:right;background-color:#E9E9E9"|'''15'''
|-
| style="text-align:left;" colspan=4 |* Each voter has 5 votes; 1 district vote and 4 territorial "at-large" votes
|-
| style="text-align:left;" colspan=4 |Source: [http://election.gov.vg/ Deputy Governor's Office]
|}

====Old - saving colour code ====
{| class="wikitable" 
|+ '''2019 general election results - 2nd District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| style="background: #87CEEB;" | '''Melvin Turnbull Jr.'''
| align="center" style="background: #87CEEB;" | '''PVIM'''
| align="center" style="background: #87CEEB;" | '''550'''
|-
| Carnel Clyne
| align="center" | VIP
| align="center" | 465
|}

====District seats====

Previously incumbent candidates are marked '''in bold''' where applicable.<ref>{{cite web|url=https://www.bvibeacon.com/campaign-season-in-full-swing/ |title=Campaign season in full swing |publisher=BVI Beacon |date=27 March 2023|author=Dana Kampa}}</ref>

{| class="wikitable" 
|+ '''2023 general election results - 1st District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| Karl Dawson
| align="center" | VIP
| align="center" | 
|-
| Sylvia Moses
| align="center" | PVIM
| align="center" | 
|-
| Chad George
| align="center" | Independent
| align="center" | 
|}

Incumbent Andrew Fahie (VIP) was unable to contest the seat due to his ongoing legal issues.  Outside of by-elections, only two candidates have ever won the D1 seat - Andrew Fahie and Lavity Stoutt.

{| class="wikitable" 
|+ '''2023 general election results - 2nd District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''Melvin Turnbull Jr.'''
| align="center" | '''PVIM'''
| align="center" | 
|-
| Marieta Flax-Headley
| align="center" | VIP
| align="center" | 
|-
| Troy Christopher
| align="center" | Independent
| align="center" | 
|}

Incumbent Melvin Turnbull defends the seat he won at the previous two elections.

{| class="wikitable" 
|+ '''2023 general election results - 3rd District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| Aaron Parillon
| align="center" | NDP
| align="center" | 
|-
| Kevin "OJ" Smith
| align="center" | VIP
| align="center" | 
|}

Incumbent [[Julian Fraser]] won the previous six election in the District.

{| class="wikitable" 
|+ '''2023 general election results - 4th District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| Luce Hodge-Smith
| align="center" | VIP
| align="center" | 
|-
| Sandy Harrigan-Underhill
| align="center" | NDP
| align="center" | 
|-
| Ian Smith
| align="center" | PVIM
| align="center" | 
|}

Incumbent Mark Vanterpool (NDP) stood down after winning the D5 seat five times in six elections.

{| class="wikitable" 
|+ '''2023 general election results - 5th District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''Kye Rymer'''
| align="center" | '''VIP'''
| align="center" | 
|-
| Marvin Blyden
| align="center" | PVIM
| align="center" | 
|}

Incumbent Kye Rymer defends his seat against political newcomer, Marvin Blyden.

{| class="wikitable" 
|+ '''2023 general election results - 6th District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''Alvera Maduro-Caines'''
| align="center" | '''VIP'''
| align="center" | 
|-
| [[Myron Walwyn]]
| align="center" | NDP
| align="center" | 
|}

Incumbent Alvera Maduro-Caines won her third consecutive election, but later switched parties.   She now faces a challenge by former NDP party leader, Myron Walwyn.

{| class="wikitable" 
|+ '''2023 general election results - 7th District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''[[Natalio Wheatley]]'''
| align="center" | '''VIP'''
| align="center" | 
|-
| Perline Scatliffe-Leonard
| align="center" | Independent
| align="center" | 
|}

Incumbent Natalio Wheatley faces no party-affiliated challengers in his re-election bid.

{| class="wikitable" 
|+ '''2023 general election results - 8th District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''Marlon Penn'''
| align="center" | '''NDP'''
| align="center" | 
|-
| Allen Wheatley
| align="center" | VIP
| align="center" | 
|}

Marlon Penn, leader of the NDP, is aiming to win his fourth consecutive contest, in what has been a Penn family stronghold.

{| class="wikitable" 
|+ '''2023 general election results - 9th District'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''Vincent Wheatley'''
| align="center" | '''VIP'''
| align="center" | 
|-
| Coy Levens
| align="center" | NDP
| align="center" | 
|-
| Shereen Flax-Charles
| align="center" | PVIM
| align="center" | 
|-
| Vernon Vanterpool
| align="center" | Independent
| align="center" | 
|}

D9 typically attracts more candidates than other seats, and Vincent Wheatley looks to defend his seat amid a crowded field.

====At-large seats====

{| class="wikitable" 
|+ '''2023 general election candidates - at large'''
! align="center" width="200"|Candidate
! align="center" width="90"|Party
! align="center" width="90"|Votes
|-
| '''Sharie de Castro'''
| align="center" | '''VIP'''
| align="center" | 
|-
| '''Neville Smith'''
| align="center" | '''VIP'''
| align="center" | 
|-
| '''Carvin Malone'''
| align="center" | '''VIP'''
| align="center" | 
|-
| Zoe Walcott
| align="center" | VIP
| align="center" | 
|-
| Lorna Smith
| align="center" | NDP
| align="center" | 
|-
| [[Kedrick Pickering]]
| align="center" | NDP
| align="center" | 
|-
| Allen O'Neal
| align="center" | NDP
| align="center" | 
|-
| Renard Estridge
| align="center" | NDP
| align="center" | 
|-
| Ronnie Skelton
| align="center" | PVIM
| align="center" | 
|-
| Shaina Smith-Archer
| align="center" | PVIM
| align="center" | 
|-
| Ingrid Moses-Scatliffe
| align="center" | PVIM
| align="center" | 
|-
| Stacy "Buddha" Mather
| align="center" | PVIM
| align="center" | 
|-
| Lesmore Smith
| align="center" | Independent
| align="center" | 
|-
| Daniel Fligelston-Davies
| align="center" | Independent
| align="center" | 
|-
| Mitsy Ellis-Simpson
| align="center" | Independent
| align="center" | 
|}

The VIP candidates won all four of the at-large seats at the previous election.  Three candidates return.

== Sub 4 ==

==Players with at least 1,000 post season receiving yards==

''Through end of {{NFL year|2018}} season''<ref>{{cite web|url=https://www.pro-football-reference.com/leaders/rec_yds_career_playoffs.htm |title=NFL Receiving Yards Career Playoffs Leaders |publisher=ProFootballReference.com |accessdate=8 February 2019}}</ref>

{| class="wikitable sortable" style="text-align:center;"
|-
!Rank
!Player
!Position
!Team(s) by season
!{{tooltip|Receptions|Career passes caught}}
!{{tooltip|Yards|Career receiving yards}}
!{{tooltip|Average|Career average yards per reception, rounded to the nearest tenth}}
|-
|1
|style="background:#ffb;"|{{sortname|Jerry|Rice}}<sup>^</sup>
|[[Wide Receiver]]
|[[San Francisco 49ers]] ([[1985 NFL season|1985]]&ndash;[[2000 NFL season|2000]])<br>[[Oakland Raiders]] ([[2001 NFL season|2001]]&ndash;[[2004 NFL season|2004]])<br>[[Seattle Seahawks]] ([[2004 NFL season|2004]])
|151
|2,245
|14.9
|-
|2
|style="background:#cfecec;"|{{sortname|Julian|Edelman}}<sup>*</sup>
|[[Wide Receiver]]
|[[New England Patriots]] ({{NFL year|2009}}–present)
|115
|1,412
|12.3
|-
|3
|style="background:#ffb;"|{{sortname|Michael|Irvin}}<sup>^</sup>
|[[Wide Receiver]]
|[[Dallas Cowboys]] ([[1988 NFL season|1988]]&ndash;[[1999 NFL season|1999]])
|87
|1,315
|15.1
|-
|4
|{{sortname|Cliff|Branch}}
|[[Wide Receiver]]
|[[Oakland Raiders]] ([[1972 NFL season|1972]]&ndash;[[1985 NFL season|1985]])
|73
|1,289
|17.7
|-
|5
|{{sortname|Reggie|Wayne}}
|[[Wide Receiver]]
|[[Indianapolis Colts]] ([[2001 NFL season|2001]]&ndash;[[2014 NFL season|2014]])
|93
|1,254
|13.5
|-
|6
|style="background:#ffb;"|{{sortname|Andre|Reed}}<sup>^</sup>
|[[Wide Receiver]]
|[[Buffalo Bills]] ([[1985 NFL season|1985]]&ndash;[[1999 NFL season|1999]])<br>[[Washington Redskins]] ([[2000 NFL season|2000]])
|85
|1,229
|14.5
|-
|7
|{{sortname|Hines|Ward}}
|[[Wide Receiver]]
|[[Pittsburgh Steelers]] ([[1998 NFL season|1998]]&ndash;[[2011 NFL season|2011]])
|88
|1,181
|13.4
|-
|8
|style="background:#ffb;"|{{sortname|Fred|Biletnikoff}}<sup>^</sup>
|[[Wide Receiver]]
|[[Oakland Raiders]] ([[1965 NFL season|1965]]&ndash;[[1978 NFL season|1978]])
|70
|1,167
|16.7
|-
|9
|style="background:#cfecec;"|{{sortname|Rob|Gronkowski}}<sup>*</sup>
|[[Tight End]]
|[[New England Patriots]] ({{NFL year|2010}}–present)
|81
|1,163
|14.4
|-
|10
|[[Drew Pearson (American football)|Drew Pearson]]
|[[Wide Receiver]]
|[[Dallas Cowboys]] ([[1973 NFL season|1973]]&ndash;[[1983 NFL season|1983]])
|68
|1,131
|16.6
|-
|11
|style="background:#ffb;"|{{sortname|Paul|Warfield}}<sup>^</sup>
|[[Wide Receiver]]
|[[Cleveland Browns]] ({{NFL year|1964}}&ndash;{{NFL year|1969}} and {{NFL year|1976}}&ndash;{{NFL year|1977}})<br>[[Miami Dolphins]] ({{NFL year|1970}}&ndash;{{NFL year|1974}})
|58
|1,121
|19.3
|-
|12
|style="background:#ffb;"|{{sortname|Art|Monk}}<sup>^</sup>
|[[Wide Receiver]]
|[[Washington Redskins]] ([[1980 NFL season|1980]]&ndash;[[1993 NFL season|1993]])<br>[[New York Jets]] ([[1994 NFL season|1994]])<br>[[Philadelphia Eagles]] ([[1995 NFL season|1995]])
|69
|1,062
|15.4
|-
|13
|{{sortname|Anquan|Boldin}}
|[[Wide Receiver]]
|[[Arizona Cardinals]] ([[2003 NFL season|2003]]&ndash;[[2009 NFL season|2009]])<br>[[Baltimore Ravens]] ([[2010 NFL season|2010]]&ndash;[[2012 NFL season|2012]])<br>[[San Francisco 49ers]] ([[2013 NFL season|2013]]&ndash;[[2015 NFL season|2015]])<br>[[Detroit Lions]] ([[2016 NFL season|2016]])
|70
|1,057
|15.1
|-
|14
|style="background:#ffb;"|{{sortname|John|Stallworth}}<sup>^</sup>
|[[Wide Receiver]]
|[[Pittsburgh Steelers]] ([[1974 NFL season|1974]]&ndash;[[1987 NFL season|1987]])
|57
|1,054
|17.5
|-
|15
|[[Steve Smith Sr.]]
|[[Wide Receiver]]
|[[Carolina Panthers]] ({{NFL year|2001}}&ndash;{{NFL year|2013}})<br>[[Baltimore Ravens]] ({{NFL year|2014}}&ndash;{{NFL year|2016}})
|59
|1,001
|17.0
|}

==Footnotes==
{{Reflist}}

----

;James:James is the oldest and coolest of all the templar knights.
;John.  John is the whiney one who never fights.
;Steve Tempest:Steve is an imaginary knight made up for reference purposes.
:Steve is purely an example.
;Bob:Bob is the youngest and un-coolest of all the templar knights.

----

{| class="wikitable"
|+'''Multi-jurisdiction offshore law firms'''
|-
!width="85"| '''Firm''' !! width="75"| '''[[Bermuda]]''' !! width="75"| '''[[British Virgin Islands|BVI]]''' !!width="75"| '''[[Cayman Islands|Cayman]]''' !! width="75"| '''[[Dubai]]''' !! width="75"| '''[[Dublin]]''' !! width="75"| '''[[Guernsey]]''' !! width="75"| '''[[Jersey]]''' !! width="75"| '''[[Luxembourg]]''' !! width="135"| '''"Home" jurisdiction'''
|-
| '''Appleby'''
| align="center"| Yes || align="center"| Yes || align="center"| Yes || || || || align="center"| Yes || || Bermuda
|-
| '''Bedell Cristin'''
| || || || || align="center"| Yes || align="center"| Yes || align="center"| Yes || || Jersey
|-
| '''Carey Olsen '''
| || || || || || align="center"| Yes || align="center"| Yes || || Channel Islands*
|-
| '''CDP '''
| align="center"| Yes || align="center"| Yes || align="center"| Yes || align="center"| Yes || || || || || Bermuda
|-
| '''Maples '''
| || align="center"| Yes || align="center"| Yes || align="center"| Yes || align="center"| Yes || || align="center"| Yes || || Cayman Islands
|-
| '''Mourants'''
| || || align="center"| Yes || align="center"| Yes || || align="center"| Yes || align="center"| Yes || align="center"| Yes || Jersey
|-
| '''Ogier'''
| || align="center"| Yes || align="center"| Yes || || align="center"| Yes || align="center"| Yes || align="center"| Yes || || Jersey
|-
| '''Ozannes'''
| || || || || || align="center"| Yes || align="center"| Yes || || Guernsey
|-
| '''Walkers'''
| || align="center"| Yes || align="center"| Yes || align="center"| Yes || || || align="center"| Yes || || Cayman Islands
|-
|}

<nowiki> * Carey Olsen was formed by the merger of two roughly equivalent sized firms from Jersey and Guernsey</nowiki>

==User experienced and established==
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==Terminology: OFCs vs tax havens==
In terms of terminology, confusion sometimes arises as to the level of distinction between "[[tax haven]]s" and offshore financial centres.  One commentator has gone so far as to suggest that offshore financial centre is simply "a [[political correctness|politically correct]] term for what used to be called a tax haven.".<ref>''Tolley's International Initiatives Affecting Financial Havens'' ({{ISBN|0-406-94264-1}}), in the Glossary of Terms definition for an "offshore financial centre".  However, he then qualifies this by adding "The use of this term makes the important point that a jurisdiction may provide specific facilities for offshore financial centres without being in any general sense a tax haven."</ref>  There is some merit in the suggestion: one of the leading texts on the subject, by Milton Grundy ({{ISBN|0 421 58590 0}}), was first published in 1969 under the title ''Tax Havens: A World Survey'', which title was retained with small changes until the 6th edition in 1993, which was entitled ''Grundy's Tax Havens-Offshore Business Centres: A World Survey''.  The 7th edition published in 1997 was entitled ''Offshore Business Centres: A World Survey''.

Nonetheless there is a distinction to be drawn between the two terms, although there may be considerable overlap in the jurisdictions which can described as one or other.  ''Tolley's Offshore Service'' ({{ISBN|040694251X}}) suggests that [[Bahamas]], [[Bermuda]], the [[British Virgin Islands]], the [[Cayman Islands]], [[Gibraltar]], [[Guernsey]], the [[Isle of Man]], [[Jersey]] and [[Liechtenstein]] would probably fit on almost any definition of each list.  However, jurisdictions such as [[Delaware]] and [[Dubai]] may be offshore financial centres without being tax havens, and jurisdictions such as [[Vanuatu]] may be tax havens without being offshore financial centres.

Part of the difficulty usually stems from the fact that both terms have evolved over the years and have a fluid meaning.  Tax havens were originally thought of as low tax jurisdictions to which wealthy individuals could retire and avoid taxation.  Now personal residence as a means of avoiding tax is much less common, and a "tax haven" is usually used to either refer to a low tax or no-tax jurisdiction, or jurisdictions who structure their legal architecture to facilitate the mitigation of tax liabilities in third countries.  However, the term "tax haven" is also used sometimes in a perjorative fashion, suggesting that a jurisdiction which facilitates cross-border financial crime or unlawful tax evasion.<ref>[http://taxjustice.blogspot.com/2007/03/economist-goes-offshore.html See for example]</ref>  In their 1998 report, OECD dedicated fully half of their criterea for identifying a jurisdiction as a tax haven to issues such as "lack of effective exchange of information" and "lack of transparency", and put very little emphasis on tax indicating only that "no or nominal taxation is the starting point..."<ref>At paragraph 52.</ref>

By contrast term offshore financial centre reflects the broader scope of financial services offered within those jurisdictions.<ref>Referring to the jurisdictions which are considered both tax havens and OFCs, ''Tolley's Offshore Service'' comments: "The term ... offshore financial centre is now more appropriate, for it better reflects the wide range of commercial and financial activities carried on in the jurisdictions concerned", at para INT.29</ref>  For example, Bermuda (which often refers to itself as the first offshore financial centre) now has a relatively minor role in international tax structuring, but a booming economy based on offshore reinsurance markets and management of collective investment vehicles.  But it is probably correct to note that most jurisdictions which label themselves as offshore financial centres, also tend to be tax havens by most popular definitions.

==CA Judges==
{| class="wikitable sortable"
! !! Lord/Lady Justice !! Mandatory<br />retirement !! Date of<br />appointment !! High Court<br />appointment !! Alma mater !! High Court<br />division !! Other roles
|-
| 1 || {{sortname|Dame Mary|Arden|Mary Arden (judge)}}<ref group=n name=75manret>Appointed a senior judge before 31 March 1995, thus mandatory retirement at 75 rather than 70.</ref> || align=center | {{dts|23 January 2022}} || align=center | {{dts|2 October 2000}} || align=center | {{dts|30 April 1993}} || align=center | [[Girton College, Cambridge]]<br />[[Harvard Law School]] || Chancery || 
|-
| 2 || {{sortname|Sir Andrew|Longmore|Andrew Longmore}}<ref group=n name=75manret/> || align=center | {{dts|25 August 2019}} || align=center | {{dts|11 January 2001}} || align=center | {{dts|25 October 1993}} || align=center | [[Lincoln College, Oxford]] || Queen's Bench || 
|-
| 3 || {{sortname|Dame Heather|Hallett|Heather Hallett}} || align=center | {{dts|16 December 2019}} || align=center | {{dts|3 October 2005}} || align=center | {{dts|14 April 1999}} || align=center | [[St Hugh's College, Oxford]] || Queen's Bench || [[Vice-President of the Criminal Division]]
|-
| 4 || {{sortname|Sir Rupert|Jackson|Rupert Jackson}} || align=center | {{dts|7 March 2018}} || align=center | {{dts|2 October 2008}} || align=center | {{dts|12 January 1999}} || align=center | [[Jesus College, Cambridge]] || Queen's Bench || 
|-
|5|| {{sortname|Sir Nicholas|Patten|Nicholas Patten}} || align="center" | {{dts|7 August 2020}} || align="center" | {{dts|4 June 2009}} || align="center" | {{dts|2 October 2000}} || || Chancery || 
|-
|6|| {{sortname|Sir Peter|Gross|Peter Gross (judge)}} || align="center" | {{dts|13 February 2022}} || align="center" | {{dts|9 July 2010}} || align="center" | {{dts|1 October 2001}} || || Queen's Bench || 
|-
|7|| {{sortname|Dame Anne|Rafferty|Anne Rafferty}} || align="center" | {{dts|26 February 2020}} || align="center" | {{dts|5 July 2011}} || align="center" | {{dts|21 February 2000}} || align=center | [[University of Sheffield]] || Queen's Bench || Chair of the Judicial College
|-
|8|| {{sortname|Sir Andrew|McFarlane|Andrew McFarlane (judge)}} || align="center" | {{dts|20 June 2024}} || align="center" | {{dts|28 July 2011}} || align="center" | {{dts|18 April 2005}} || align="center" | [[Collingwood College, Durham]] || Family || 
|-
|9|| {{sortname|Sir Nigel|Davis|Nigel Davis}} || align="center" | {{dts|10 March 2021}} || align="center" | {{dts|3 October 2011}} || align="center" | {{dts|1 October 2001}} || align="center" | [[University College, Oxford]] || Queen's Bench || 
|-
|10|| {{sortname|Sir Kim|Lewison|Kim Lewison}} || align="center" | {{dts|1 May 2022}} || align="center" | {{dts|3 October 2011}} || align="center" | {{dts|29 April 2003}} || align="center" | [[Downing College, Cambridge]] || Chancery || 
|-
|11|| {{sortname|Sir David|Kitchin|}} || align="center" | {{dts|30 April 2025}} || align="center" | {{dts|3 October 2011}} || align="center" | {{dts|3 October 2005}} || align="center" | [[Fitzwilliam College, Cambridge]] || Chancery || 
|-
|12|| {{sortname|Sir Colman|Treacy|Colman Treacy}} || align="center" | {{dts|28 July 2019}} || align="center" | {{dts|1 October 2012}} || align="center" | {{dts|1 October 2002}} || align="center" | [[Jesus College, Cambridge]] || Queen's Bench || Chairman of the [[Sentencing Council]]
|-
|13|| {{sortname|Sir Richard|McCombe|Richard McCombe}} || align="center" | {{dts|23 September 2022}} || align="center" | {{dts|26 October 2012}} || align="center" | {{dts|11 January 2001}} || align="center" | [[Downing College, Cambridge]] || Queen's Bench || 
|-
|14|| {{sortname|Sir Jack|Beatson|Jack Beatson}} || align="center" | {{dts|3 November 2018}} || align="center" | {{dts|11 January 2013}} || align="center" | {{dts|29 April 2004}} || align="center" | [[Brasenose College, Oxford]] || Queen's Bench || 
|-
|15|| {{sortname|Dame Elizabeth|Gloster|Elizabeth Gloster}} || align="center" | {{dts|5 June 2019}} || align="center" | {{dts|9 April 2013}} || align="center" | {{dts|21 April 2004}} || align="center" | [[Girton College, Cambridge]] || Queen's Bench || [[Vice-President of the Civil Division]]
|-
|16|| {{sortname|Sir Ernest|Ryder|Ernest Ryder}} || align="center" | {{dts|19 December 2027}} || align="center" | {{dts|9 April 2013}} || align="center" | {{dts|4 May 2004}} || align="center" | [[Peterhouse, Cambridge]] || Family || [[Senior President of Tribunals]]
|-
|17|| {{sortname|Sir Nicholas|Underhill|Nicholas Underhill}} || align="center" | {{dts|12 May 2022}} || align="center" | {{dts|9 April 2013}} || align="center" | {{dts|20 January 2006}} || align="center" | [[New College, Oxford]] || Queen's Bench ||
|-
|18|| {{sortname|Sir Christopher|Floyd|Christopher Floyd}} || align="center" | {{dts|20 December 2021}} || align="center" | {{dts|9 April 2013}} || align="center" | {{dts|8 November 2007}} || align="center" | [[Trinity College, Cambridge]] || Chancery || 
|-
|19|| {{sortname|Sir Adrian|Fulford|Adrian Fulford}} || align="center" | {{dts|8 January 2023}} || align="center" | {{dts|10 May 2013}} || align="center" | {{dts|21 November 2002}} || align="center" | [[University of Southampton]] || Queen's Bench ||Investigatory Powers Commissioner
|-
|20|| {{sortname|Dame Julia|Macur|Julia Macur}} || align="center" | {{dts|17 April 2027}} || align="center" | {{dts|31 July 2013}} || align="center" | {{dts|3 October 2005}} || align="center" | [[University of Sheffield]] || Family || [[Senior Presiding Judge]]<ref>https://www.judiciary.gov.uk/announcements/appointment-of-the-new-senior-presiding-judge/</ref>
|-
|21|| {{sortname|Dame Victoria|Sharp|Victoria Sharp}} || align="center" | {{dts|8 February 2026}} || align="center" | {{dts|1 October 2013}} || align="center" | {{dts|13 January 2009}} || align="center" | [[University of Bristol]] || Queen's Bench || [[Vice-President of the Queen's Bench Division]]
|-
|22|| {{sortname|Sir David|Bean|David Bean (judge)}} || align="center" | {{dts|25 March 2024}} || align="center" | {{dts|1 October 2014}} || align="center" | {{dts|19 July 2004}} || align="center" | [[Trinity Hall, Cambridge]] || Queen's Bench || Chairman of the [[Law Commission (England and Wales)|Law Commission]]
|-
|23|| {{sortname|Dame Eleanor|King|Eleanor King (judge)}} || align="center" | {{dts|13 September 2027}} || align="center" | {{dts|1 October 2014}} || align="center" | {{dts|4 April 2008}} || align="center" | [[University of Hull]] || Family ||
|-
|24|| {{sortname|Sir Philip|Sales|Philip Sales}} || align="center" | {{dts|11 February 2032}} || align="center" | {{dts|10 November 2014}} || align="center" | {{dts|1 October 2008}} || align="center" | [[Churchill College, Cambridge]]<br />[[Worcester College, Oxford]] || Chancery ||
|-
|25|| {{sortname|Sir Peregrine|Simon|Peregrine Simon}} || align="center" | {{dts|20 June 2020}} || align="center" | {{dts|1 October 2015}} || align="center" | {{dts|1 October 2002}} || align="center" | [[Trinity Hall, Cambridge]] || Queen's Bench ||
|-
|26|| {{sortname|Sir Keith|Lindblom|Keith Lindblom}} || align="center" | {{dts|20 September 2026}} || align="center" | {{dts|2 November 2015}} || align="center" | {{dts|4 October 2010}} || align="center" | [[St John's College, Oxford]] || Queen's Bench ||
|-
|27|| {{sortname|Sir David|Richards|David Richards (judge)}} || align="center" | {{dts|9 June 2021}} || align="center" | {{dts|16 November 2015}} || align="center" | {{dts|1 October 2003}} || align="center" | [[Trinity College, Cambridge]] || Chancery ||
|-
|28|| {{sortname|Sir Nicholas|Hamblen|Nicholas Hamblen}} || align="center" | {{dts|23 August 2027}} || align="center" | {{dts|17 February 2016}} || align="center" | {{dts|19 November 2008}} || align="center" | [[St John's College, Oxford]]<br />[[Harvard Law School]] || Queen's Bench ||
|-
|29|| {{sortname|Sir Stephen| Irwin|Stephen Irwin (judge)}}  || align="center" | {{dts|5 February 2023}} || align="center" | {{dts| 4 October 2016}} || align="center" | {{dts|18 May 2006}} || align="center" | [[Jesus College, Cambridge]] || Queen's Bench ||
|-
|30|| {{sortname|Sir Launcelot |Henderson|Launcelot Henderson}} || align="center" | {{dts|20 November 2021}} || align="center" | {{dts| 3 November 2016}} || align="center" | {{dts|11 January 2007}} || align="center" | [[Balliol College, Oxford]] || Chancery ||
|-
|31|| {{sortname|Sir Julian |Flaux|Julian Flaux}}|| align="center" | {{dts|11 May 2025}} || align="center" | {{dts| 8 December 2016}} || align="center" | {{dts|14 May 2007}} || align="center" | [[Worcester College, Oxford]] || Queen's Bench ||
|-
|32||  {{sortname|Dame Kathryn [Kate] |Thirlwall|Kathryn Thirlwall}} || align="center" | {{dts|21 November 2027}} || align="center" | {{dts|1 February 2017}} || align="center" | {{dts|13 April 2010}} || align="center" | [[University of Bristol]] || Queen's Bench ||Deputy Senior Presiding Judge
|-
|33||{{sortname|Sir Gary| Hickinbottom|Gary Hickinbottom}} || align="center" | {{dts|22 December 2025}} || align="center" | {{dts|15 March 2017}} || align="center" | {{dts|13 January 2009}} || align="center" | [[University College, Oxford]] || Queen's Bench ||
|-
|34||{{sortname|Sir Andrew| Moylan|Andrew Moylan}} || align="center" | {{dts|23 June 2023}} || align="center" | {{dts|29 March 2017}} || align="center" | {{dts|23 February 2007}} || || Family ||
|-
|35
|{{sortname|Sir Peter|Jackson|Peter Jackson (judge)}}
| align="center" |{{dts|9 December 2025}}
| align="center" |{{dts|4 October 2017}}
| align="center" |{{dts|1 October 2010}}
| align="center" |[[Brasenose College, Oxford]]
|Family
|
|-
|36
|{{sortname|Sir Guy |Newey| Guy Newey}}
|align="center" |{{dts|21 January 2029}}
|align="center" |{{dts|5 October 2017}}
|align="center" |{{dts|12 January 2010}}
|align="center" |[[Queens' College, Cambridge]]
|Chancery
|
|-
|37
|{{sortname|Sir Rabinder |Singh|Rabinder Singh (judge)}}
|align="center" |{{dts|6 March 2034}}
|align="center" |{{dts|5 October 2017}}
|align="center" |{{dts|3 October 2011}}
|align="center" |[[Trinity College, Cambridge]]<br />[[UC Berkeley School of Law]]
|Queen's Bench
|
|-
|38
|{{sortname|Dame Sarah |Asplin | Sarah Asplin}}
|align="center" |{{dts|16 September 2029}}
|align="center" |{{dts|9 October 2017}}
|align="center" |{{dts|1 October 2012}}
|align="center" |[[Fitzwilliam College, Cambridge]]<br />[[St Edmund Hall, Oxford]]
|Chancery
|
|-
|39
|{{sortname|Sir Timothy |Holroyde |Timothy Holroyde}}
|align="center" |{{dts|18 August 2025}}
|align="center" |{{dts|31 October 2017}}
|align="center" |{{dts|13 January 2009}}
|align="center" |[[Wadham College, Oxford]]
|Queen's Bench
|
|}

{{ordered list|type=lower-alpha
  | Is for apple
  | Is for boy
  | Is for fishes
}}

===Footnotes===
{{Reflist}}

{| style="margin:auto"
| style="background:red; color:white" | '''WARNING!'''  Scuba diving can be dangerous.  Divers should never attempt decompression diving without proper training and equipment.
|}

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