+ ~ 10% corp. tax rate (no VAT, gains tax etc.)

+ the legal system is based on English law

+ English is the first language

+ time zone is central to Europe

+ lots of things are allowed such as gambling (hence why online gambling sites are located here often),

+ Part of EU yet self governing. (well technically an UK Overseas Territory but they are far from listening to anything the UK says).

+ No exchange control...

etc.