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Gibraltar – Limited Partnerships

February 2010 - Corporate & Commercial. Legal Developments by Hassans.

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UK commercial property purchasers lucky enough to find a willing vendor and financier may deem it worthwhile from a stamp duty land tax (“SDLT”) point of view to structure the transaction using a Gibraltar limited partnership (“LP”).

The LP is a creature of statute, with the Limited Partnerships Act (“the Act”) providing for the constitution and registration of Gibraltar LPs. A LP should not consist of more than 20 persons and must have one or more general partners, who shall be liable for all debts of the firm, and one or more limited partners. A LP shall have a registered office in Gibraltar.


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