The UK, Jersey and Guernsey have again been rated "more of a tax haven" than the Isle of Man in a new financial transparency report.
The study by the campaign group Tax Justice Network ranked the Isle of Man in 32rd place which is up two positions since the last survey two years ago. Previous Financial Secrecy Index findings have seen the Isle of Man in 24th place in 2009, 36th in 2011 and 34th in 2013
This year the report puts the UK at 15th with Jersey and Guernsey following in 16th and 17th place.
The Financial Secrecy Index ranks jurisdictions according to their secrecy and the scale of their offshore financial activities.