Business Matters Edition: 30 – Julian Byrne

Surprisingly, no one had ever written a book on "protected cell companies" despite the fact that such companies were widely used in international business transactions. It spurred us to write the first edition.

The Experienced Investor Fund regime in Gibraltar has proven to be an extremely versatile way of setting up a fund within the European Union.

Gibraltar companies are widely used for holding property, trading and re-invoicing activities, and to act as investment holding companies.

Sophisticated families are consolidating fragmented asset holdings into Gibraltar private funds, creating unified governance structures that survive generational transitions. This shift addresses the limitations of patchwork arrangements while maintaining international compliance and providing forward optionality for wealth management.

In an increasingly volatile world, wealthy international families are prioritising asset protection, succession planning and cross-border flexibility more than ever.

It is a relief to see that the UK Government has, in its 2008 budget backed down from implementing some of the draconian measures threatened against those non-domiciles who are tax residents of the UK.

Anthony Jimenez, Funds Lawyer at Hassans, reviews the key factors which have been influencing investment and trading decisions over the first quarter of 2011, and subsequently the direction of global financial markets.

This analysis would subsequently inform what the appropriate treatment of the token should be from a legal, regulatory, accounting and tax perspective.