References to “Grant Thornton” are to the brand under which the Grant Thornton member firms operate and refer to one or more member firms, as the context requires. References to “Grant Thornton International” are to Grant Thornton International Ltd (Grant Thornton International).


Grant Thornton is one of the world’s leading organisations of independent assurance, tax and advisory firms. Grant Thornton Gibraltar is a member firm of Grant Thornton International.


Grant Thornton International is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or at all. Services are delivered independently by member firms which are not responsible for the services or activities of one another. Grant Thornton International and the member firms are not a worldwide partnership. Each member firm within Grant Thornton International is a separate legal entity.


The name “Grant Thornton”, the Grant Thornton logo and “Instinct for growth” are trade marks of Grant Thornton International. All copyright is owned by Grant Thornton International, including the copyright in the Grant Thornton logo; all rights are reserved.


Grant Thornton (Gibraltar) Limited is a private limited company registered in Gibraltar: No. 92786. Registered office: 6A Queensway, Gibraltar.


Each member and correspondent firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with theexception of certain limited instances), nor is any one firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances) or by Grant Thornton International. Any and all references to Grant Thornton International are to Grant Thornton International Ltd.


In the preparation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations often change. Information on Grant Thornton’s website is not intended for use without professional advice.


Further, information on this site is intended to afford general guidelines on matters of interest. The application and impact of the laws can vary widely, however, from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisors at their local Grant Thornton office for advice concerning specific matters before making any decision. In the event of dispute all matters will be subject to the jurisdiction of Gibraltar courts. This disclaimer and all terms and conditions on this site are governed by and to be construed in accordance with the laws of Gibraltar.


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No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from Grant Thornton (Gibraltar) Limited.