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Last month I had the dubious pleasure of celebrating yet another birthday. It was not a "significant" anniversary – it didn't end with a zero, or even a five (which comes next year).

Last month this column offered up my now traditional "goodbye" to one year and "hello" to the next.

Gibraltar is a British Overseas Territory located on the southern end of the Iberian Peninsula at the entrance of the Mediterranean.

In respect of liability, the members of a Limited Liability Partnership shall have such liability to contribute to its assets in the event of its being wound up as is provided for by virtue of the Act.

I’ve come to the conclusion that, despite my bluster and non-stop talking, I am really quite sensitive deep down.

I concluded last month’s piece by promising something a little more seasonal.

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.