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Simple and Complex Asset Holding

How a Well Known UK Company used Gibraltar for Investment

Our client, a well-known UK film distributor, established a Gibraltar Trust to own a Gibraltar company.

The Gibraltar company raised funds from third party investors, which in turn invested the funding raised by the client for a particular film distribution project and assumed the liability for repaying the initial investment funds at the successful conclusion of the distribution project.

This diversified risk for the investors and the client company and streamlined the investment process.

Simple Gibraltar Asset Holding

The most basic asset holding structure would be for a Gibraltar company to own a single asset such as an investment in a residential property. 

A picture of a property in the sun with, Owning a property via a Gibraltar company can protect your home from third party claims, capital gains and inheritance tax, written at the bottom.

If the property was located in the UK, for example, a Gibraltar company can be registered as the Non-Resident Landlord which would result in rental income being received without tax being withheld and in some cases, VAT for renovation work being reclaimed. Further, there is the possibility for Capital Gains to be avoided. 

Other client companies hold Yachts, Aeroplanes and Investments (both Financial and Physical).

Please Note: In the budget 2012, the UK Government introduced sweeping changes to the tax treatment of residential properties valued at £2m+. Download our brochure on the topic here:

Complex Gibraltar Asset Holding

In more complex structures, it is usual for a Gibraltar company to be used to hold assets of a Gibraltar trust. In such cases, the company acquires the assets and the shares in the company are entirely owned by the trust.

A conventional approach would be to have a number of companies owned by a single trust, with each company holding different asset types:

Flowchart of how a complex asset holding could be setup in Gibraltar

Whether you know what type of holding you require, or need more advice on how a Gibraltar based asset holding could reduce your tax liability, Acquarius have extensive experience in this arena and are happy to help. From informal advice, right through to planning and execution. Contact us today to find our more.