Skip Navigation

Trusts & Trustees 2009 15(5):339-344; doi:10.1093/tandt/ttp035
This Article
Right arrow Full Text
Right arrow Full Text (PDF)
Right arrow Alert me when this article is cited
Right arrow Alert me if a correction is posted
Services
Right arrow Email this article to a friend
Right arrow Similar articles in this journal
Right arrow Alert me to new issues of the journal
Right arrow Add to My Personal Archive
Right arrow Download to citation manager
Right arrowRequest Permissions
Google Scholar
Right arrow Articles by Briquet, C.
Right arrow Articles by White, C.
Social Bookmarking
Add to CiteULike   Add to Connotea   Add to Del.icio.us  
What's this?

© The Author (2009). Published by Oxford University Press. All rights reserved.

Gibraltar: foundations—a company limited by guarantee

Clotilde Briquet and Chris White*

*Clotilde Briquet and Chris White, Hassans, International Law Firm, 57/63 Line Wall Road, PO Box 199, Gibraltar. Tel: +350 2007 9000; Fax: +350 2007 1966; Email: clotilde.briquet{at}hassans.gi; Website: www.gibraltarlaw.com

In Gibraltar, the function of foundations is fulfilled by ‘companies limited by guarantee’ (CLG). The Companies Act 1929 recognizes either CLG with a share capital or without a share capital. A company limited by guarantee is allowed to trade and if it does not distribute its profits to its members, is eligible to apply for charitable status. The article elaborates on the structure and the functioning of a company limited by guarantee, and introduces the reader to current matters of interest such as asset protection, confidentiality, recognition of forced heirship rights, and information exchange.


Add to CiteULike CiteULike   Add to Connotea Connotea   Add to Del.icio.us Del.icio.us    What's this?




Disclaimer: Please note that abstracts for content published before 1996 were created through digital scanning and may therefore not exactly replicate the text of the original print issues. All efforts have been made to ensure accuracy, but the Publisher will not be held responsible for any remaining inaccuracies. If you require any further clarification, please contact our Customer Services Department.