Scotland-LP


Scotland is currently part of the United Kingdom of Great Britain and Northern Ireland. The first humans appeared in Scotland about 8 thousand years ago. The first permanent settlements appeared 6 thousand years ago. The written history of Scotland begins with the Roman conquest of Britain, when the territories of modern England and Wales were conquered, received the status of Roman provinces and began to be called Britain. Over the next centuries, the Kingdom of Scotland expanded to roughly the borders of modern Scotland. Towards the end of the Middle Ages, Scotland was divided into two cultural zones: the plains, whose inhabitants spoke the Anglo-Scottish language, and the highlands of Scotland, whose people used Gaelic. With the exception of the period of the English Commonwealth, Scotland remained a separate state, but at the same time there were significant conflicts between the monarch and Scottish Presbyterians over the form of church government. After the Glorious Revolution and the overthrow of the Catholic Jacob VII by William III and Mary II, Scotland briefly threatened to elect its own Protestant monarch, but under the threat of severing trade and transport ties by England, the Scottish Parliament, together with the English in 1707, adopted the Union Act. As a result of the unification, the Kingdom of Great Britain was formed. After the adoption of the Union Act, the Scottish Enlightenment and the Industrial Revolution, the country became a powerful European commercial, scientific and industrial center. Scotland in many ways occupies a unique position in the United Kingdom, which is associated with the history of its unification with England and participation in the work of the state parliament while maintaining its administrative and judicial system. And since the administrative and political systems of the two countries remained different, a reliable basis for the preservation of national forces in Scotland was created. Scotland has long been viewed by the central government as a region with low industrial potential and slow development. Foreign investments, mainly by North American and Japanese companies, as well as revenues from oil and gas production on the North Sea shelf, played a great role for Scotland in reorienting the economy. On September 18, 2014, a referendum was held on the independence of Scotland. 44.7% of those who voted for independence, 55.3% against.

Service packages

Двигайте таблицу
Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

2 200 USD

3 290 USD

3 790 USD

I want to order «»

Contact method: and / or

Core Services

2 200 USD

— Incorporation

(including incorporation tax and state registry fee)

Included

— Annual government fees

(Stamp Duty) and Companies House incorporation fee

1 100 USD

— Corporate legal services

(including registered address and registered agent)

120 USD

—Delivery of documents by courier mail

DHL or TNT, at cost of a Courier Service

Basic set of documents

Optional services

1 090 USD

Nominee Nominee Partner

Paid-up “nominee director” set includes the following documents

Nominee Shareholder

Paid-up “nominee shareholder” set includes the following documents

Related services

Tax Certificate

Company’s tax residence certificate for access to double tax treaties network

Certificate of Good Standing

Document issued by a state agency in some countries (Registrar of companies) to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating.

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 2200
Cost of nominee director services per year, including an apostilled set of documents 1090
Cost of annual service, starting from the second year 1100
Open account in 33279
Incorporation timescale for a turnkey company 4-5 weeks
Country 33781

General information shortly

Двигайте таблицу
Total area Population Capital Unemployment Corruption perceptions index rank
78.772 sq. km 5.438.000 (2018) Edinburgh 3.7% (2018) 14 (2013)
Location North West of Europe
National currency Pound sterling
Conditional reduction of currency GBP
Against USD 0.65
Climate, average max and min t° temperate oceanic climate; due to the warm Atlantic current, the Gulf Stream, temperatures in Scotland are higher than in countries on the same parallel, but lower than in other regions of Great Britain; the weather is extremely unstable .; in the coldest months of the year (January and February), the average temperature maximum is 5-7 ° C. In the warmest months (July and August) - 19 ° C
Time difference from Moscow - 3 hours
Dialing code +44
State language English, Scottish Gaelic, Anglo-Scottish
Ethnic groups 88% - Scots, 7% - British, 50 thousand people each. - Irish and Poles, 40 thousand people - Pakistanis, 20 thousand people each. - Chinese and Indians, 10 thousand people - immigrants from Africa
Literacy rate 99 %
Credit rating AAA
Government type republic; parliamentary democracy
Executive branch Government of Scotland, consisting of the First Minister of Scotland, the Deputy First Minister of Scotland, 8 Cabinet Secretaries of Scotland and 10 Ministers of Scotland
Legislative branch Parliament of Scotland, composed of 129 Members of Parliament elected by the people of Scotland, one of whom Parliament elects as Presiding Officer of the Scottish Parliament and two as Deputy
Judicial branch Supreme Court, courts of appeal - sheriff's courts, courts of first instance - district courts, lower level of the judiciary - justices of the peace
GDP per capita rank 24 (2013)

Corporate info

Двигайте таблицу
Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
Yes based on Anglo-Saxon common law 4-5 weeks No No
Types of entity sole trader; full partnership (ordinary partnership); limited partnership; limited liability company (company limited by shares); company limited by guarantee; private unlimited company; public limited company (public limited company); unincorporated association.
Company suffix the name must necessarily contain the words "Limited Partnership"

Director and secretary

Двигайте таблицу
Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
the partnership is managed by the full partner or an appointed manager No No No

Shareholder and beneficiary

Двигайте таблицу
Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
one limited partner and one unlimited partner No No No

Shares and share capital

Двигайте таблицу
Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
not installed not installed not installed not installed No
Issued capital payment deadlines not installed
Standard currency Pound sterling
Standard authorized share capital 1 000
Standard par value of shares No
Shares with no par value permitted No

Taxes

Двигайте таблицу
Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
20% No
Personal tax 45%
Corporate tax (in detail) Income tax is not paid by the partnership. Instead, partners include the current income of the partnership in their share of their taxable profit / income, without waiting for the distribution of the partnership's income.
VAT. Details The standard VAT rate is 20%, reduced - 5%, zero -0%. Certain goods and services are exempt from VAT or are outside the UK VAT system.
Stamp duty 0.5%

Accounts

Двигайте таблицу
Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes Yes No No No
Requirement to prepare accounts Yes
Double tax treaties network 129
Tax Exchange Information Agreement network 26
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General information

Scotland is part of the United Kingdom of Great Britain and Northern Ireland.
The area of ​​Scotland is 78,772 sq. km, and the population is 5,295,400 people (2011). By ethnic composition, 88% are Scots, 7% are British, 50 thousand people each. - Irish and Poles, 40 thousand people - Pakistanis, 20 thousand people each. - Chinese and Indians, 10 thousand people - immigrants from Africa.
The capital of Scotland is Edinburgh.
The official language is English, Scottish Gaelic, Anglo-Scottish.
The national currency is the pound sterling (GBP). 1 US dollar is equivalent to 0.65 GBP.
Scotland has a temperate oceanic climate; due to the warm Atlantic current, the Gulf Stream, temperatures in Scotland are higher than in countries on the same parallel, but lower than in other regions of Great Britain; the weather is extremely unstable .; in the coldest months of the year (January and February), the average temperature maximum is 5-7 ° C. In the warmest months (July and August) - 19 ° C.
The time difference with Moscow is minus 3 hours.
The literacy rate is 99%.
Calling code - +44.

History

Scotland is currently part of the United Kingdom of Great Britain and Northern Ireland. The first humans appeared in Scotland about 8 thousand years ago. The first permanent settlements appeared 6 thousand years ago.
The written history of Scotland begins with the Roman conquest of Britain, when the territories of modern England and Wales were conquered, received the status of Roman provinces and began to be called Britain. Over the next centuries, the Kingdom of Scotland expanded to roughly the borders of modern Scotland. Towards the end of the Middle Ages, Scotland was divided into two cultural zones: the plains, whose inhabitants spoke the Anglo-Scottish language, and the highlands of Scotland, whose people used Gaelic.
With the exception of the period of the English Commonwealth, Scotland remained a separate state, but at the same time there were significant conflicts between the monarch and Scottish Presbyterians over the form of church government. After the Glorious Revolution and the overthrow of the Catholic Jacob VII by William III and Mary II, Scotland briefly threatened to elect its own Protestant monarch, but under the threat of severing trade and transport ties by England, the Scottish Parliament, together with the English in 1707, adopted the Union Act. As a result of the unification, the Kingdom of Great Britain was formed.
After the adoption of the Union Act, the Scottish Enlightenment and the Industrial Revolution, the country became a powerful European commercial, scientific and industrial center. Scotland in many ways occupies a unique position in the United Kingdom, which is associated with the history of its unification with England and participation in the work of the state parliament while maintaining its administrative and judicial system.
On September 18, 2014, a referendum was held on the independence of Scotland. 44.7% of those who voted for independence, 55.3% against.

Government

The executive branch is represented by the Government of Scotland, which consists of the First Minister of Scotland, the Deputy First Minister, 8 Cabinet Secretaries of Scotland and 10 Ministers of Scotland.
The legislature is represented by the Scottish Parliament, which consists of 129 members elected by the people of Scotland, one of whom Parliament elects as the Presiding Officer of the Scottish Parliament and two as Deputy Presiding Officers of the Scottish Parliament.
Judiciary: Supreme Court, courts of appeal - sheriff's courts, courts of first instance - district courts, the lowest level of the judicial system - justices of the peace.

GENERAL CORPORATE INFORMATION

System of law

The United Kingdom does not have a unified legal system, as Scotland retained its own legal system in accordance with paragraph 19 of the 1706 Association Agreement. The UK today has three different legal systems: English law, Northern Ireland law and Scottish law.
The legal system of Scotland was formed, on the one hand, under the influence of the English judicial system, case law, on the other, it was influenced by Roman law due to the pro-French legal orientation that emerged after the "wars of independence" with England (1298-1326).
Scotland adopted separate institutions of Roman civil law, legal terminology, the division of law into private and public. However, like English law, Scottish law is not codified.
At the same time, as in civil law, the interpretation of the norm is made proceeding from a general principle to a specific case, and not vice versa.
In Scotland, there is no division of the law into common law and the law of justice, so characteristic of English law. Having experienced a double influence - common and civil law, the legal system of Scotland has retained its specific features, customs and traditions that have been formed during independent historical development. True, they are gradually being lost due to the penetration of English norms into the Scottish system of law, especially in the field of commercial, trade, factory, tax, insurance law.

Organizational and legal forms

Scottish legislation provides for the possibility of creating a partnership - Limited Partnership.
Scottish LP is governed by the Limited Partnership Act 1907 and the Partnership Act 1890.
Unlike English LLPs, Scottish partnerships are recognized as a separate legal entity.

REGISTER

Scottish LP Registration

By law, a Scottish LP must be registered (Art. 5) with the Limited Partnerships Companies House of Edinburgh.
The partnership registration process takes approximately 4-5 weeks.
The day-to-day management of the partnership's affairs is carried out by the full partner or his appointed manager, and the full partner is also responsible to the UK government agencies for the provision of tax returns, information about the change of address, list of partners, etc.

Partnership name

The name of an English limited partnership must end with Limited Partnership or LP. In addition, the title should not:
  • be identical to any other name in the Companies House Index of Names;
  • contain words that imply a connection with the government;
  • include prohibited words and expressions;
  • include words that imply a non-profit status, such as association or trust , since the partnership is created for the purpose of making a profit;
  • contain words that constitute an offense;
  • be offensive.

How to register LP?

The sequence of actions when registering a partnership is as follows:
It is necessary to define:
  • the name of the company (the name of a private company must necessarily contain the words “Limited Partnership”), which must be checked for uniqueness;
  • composition of partners;
  • the size of the joint stock capital;
  • Kind of activity.

The following documents must be provided:
  • copies of the passports of the beneficial owners and the attorney (if a power of attorney is required), a copy of the civil passport is provided with a page on registration, a spread with a photograph is enough from a foreign passport;
  • if one of the partners becomes a legal entity, then a complete set of constituent documents will be required, including a certificate of good condition (or a similar document), if the company is registered more than a year ago. In this case, the documents provided must disclose the ownership structure down to the ultimate owner (beneficiary);
  • in addition, a service contract is signed with the beneficiary and a questionnaire with customer data is filled out.
Preparation and submission of constituent documents to the Registration Chamber, execution of a complete set of company documents.

What is a registration certificate?

The certificate of registration is irrefutable proof that the requirements of the Law have been met and the LP is registered in accordance with the Law.
The registration certificate contains the following information:
  • LP name and registration number
  • registration date
  • the registered office of LP is located in England and Wales (or Wales), Scotland or Northern Ireland.

The certificate must be signed by the registry office or affixed with an official seal.

STRUCTURE LP

Members

Each LP must have at least one unlimited partner (full partner) and one limited partner. Both individuals and legal entities can be partners.
After registration of LP, it is necessary to notify Companies House of any changes in information about participants.

Secretary

Scottish LPs are not required to appoint a secretary.

Beneficiary

In the UK, in 2013, amendments to the Companies Act to create an open register of beneficiaries were submitted to Parliament for consideration.
In 2015, the Law was adopted. And now, from the beginning of 2016, it comes into force.
The beneficial owners of companies incorporated in the United Kingdom will now be listed on a publicly available register. This change does not yet apply to limited liability partnerships (LLPs). Companies are obliged to submit the following information to the register:
  • information about individuals - the ultimate owners of British companies or controlling more than 25% of voting shares in such companies, or otherwise exercising control over them or their management; such persons are defined by law as “persons with significant control” (PSC);
  • In the event that the ownership of the shares of the ultimate beneficiary is carried out through a trust, information about trust managers or any other individuals who control the activities of the trust.
Information about the beneficiaries contained in such registries will be known to the Registrar of Companies (Companies House) and is available at the request of any persons (provided that such a request is motivated and the procedure for sending it is followed).
Information to be included in the register of beneficiaries: full name of the person with significant control, date of birth, citizenship, country of residence, address of residence, address for correspondence, date of receipt of the beneficial interest in the company, as well as a description of the beneficial interest and how it is owned.

TAXATION

Taxation of Scottish Partnerships

The Scottish partnership is regarded as a legal entity.
At the same time, a Scottish partnership, like other partnerships in the UK, is “transparent” for tax purposes. This means that the partnership does not pay corporation tax. Instead, partners include their share in the partnership’s current income in their own taxable profit/income, without waiting for the distribution of the partnership's income.
Partners are taxed in accordance with general tax rules adopted in the UK and/or the country in which they conduct business.
If the partners do not conduct business in the UK or receive income in the UK, then they will not be taxed in the UK.
Being tax “transparent”, a partnership cannot take advantage of UK double taxation treaties.

ОТЧЕТНОСТЬ

Финансовая отчетность

Обязано ли шотландское LP подавать отчетность в Регистрационную палату (Companies House)?
Как правило, от шотландского LP не требуют подачи отчетности в Регистрационную палату, за исключением случаев, предусмотренных Правилами об отчетности партнерств 2008 года (The Partnerships (Accounts) Regulations 2008) и Правилами об отчетности и аудите компаний и партнерств 2013 года (The Companies and Partnerships (Accounts and Audit) Regulations 2013).
В случае применения этих Правил полные партнеры, которые являются компаниями с ограниченной ответственностью, зарегистрированными в Соединенном королевстве, обязаны приложить копию отчетности партнерства к копии отчетности компании с ограниченной ответственностью.

Какие партнерства обязаны подавать отчетность?
Согласно Правилам обязаны готовить отчетность партнерства, у которых все партнеры –
  • компании с ограниченной ответственностью;
  • компании с неограниченной ответственностью, все акционеры которой – компании с ограниченной ответственностью;
  • шотландское партнерство с ограниченной ответственностью, у которого все полные партнеры – компании с ограниченной ответственностью;
  • любое другое шотландское партнерство, у которого все партнеры – компании с ограниченной ответственностью.
Если речь идет о партнерстве с ограниченной ответственностью, отчетность должны подавать только полные партнеры.
Если партнеры – шотландское партнерство или компания с неограниченной ответственностью, требование к подаче отчетности также распространяется на партнеров или акционеров партнерства или компании, хотя если это шотландское партнерство с ограниченной ответственностью, требования распространяются только на полных партнеров.
Если партнером является компания или партнерство, сравнимое с компанией или шотландским партнерством, созданная по законам другой страны или территории, требование к подаче отчетности распространяется и на акционеров или полных партнеров этой компании или партнерства.

Какую отчетность необходимо готовить?
Партнеры вышеуказанных партнерств должны готовить отчетность, проверенную аудитором, так, как будто это партнерство – компания с ограниченной ответственностью. Отчетность должна соответствовать требованиям Закона о компаниях 2006 года и соответствующим правилам.
Согласно ст. 7 Правил об отчетности партнерств 2008 года партнеры указанных партнерств освобождаются от подготовки отчетности, если партнерство фигурирует в консолидированной отчетности группы, подготовленной:
партнером соответствующего партнерства, созданного согласно законодательству государства-члена Европейской экономического пространства (ЕЭП), или
головной компанией такого партнера/акционера.
В таком случае консолидированная отчетность должна быть подготовлена и проверена аудитором в соответствии с законодательством государства ЕЭП, согласно 7-й директиве корпоративного законодательства или международным бухгалтерским стандартам. Также необходимо указать на использование льготного условия.

На какой период необходимо готовить отчетность?
Отчетность может охватывать период до 18 месяцев, что может быть обозначено в соглашении о партнерстве. Если в соглашении период не указан, партнеры должны готовить отчетность на период 12 месяцев, заканчивающийся 31 марта.

Когда нужно подавать отчетность?
Отчетность партнерства нужно подать в течение 9 месяцев после окончания финансового года.

Когда необходимо доставить и опубликовать отчетность?
Отчетность может охватывать период до 18 месяцев, что может быть обозначено в соглашении о партнерстве. Если в соглашении период не указан, партнеры должны готовить отчетность на период 12 месяцев, заканчивающийся 31 марта.

Если партнером является компания с ограниченной ответственностью, к следующей отчетности необходимо приложить отчетность партнерства. Также по требованию необходимо предоставить следующую информацию:
  • имя каждого участника, от которого требуется подать копию отчетности партнерства;
  • имя каждого участника, инкорпорированного в другом государстве ЕЭП, от которого требуется публикация отчетности партнерства в том государстве.
Если никто из партнеров партнерства не является компанией с ограниченной ответственностью, тогда отчетность должна быть доступна для проверки любым лицом бесплатно в рабочее время в основном месте ведения бизнеса партнерства (вместе с заверенным переводом, если оригинал не на английском).

Если основное место ведения бизнеса за пределами Соединенного королевства, отчетность должна быть доступна:
  • в основном месте ведения бизнеса или головном офисе любого партнера, чей головной офис или основное место ведения бизнеса находится в Соединенном королевстве
  • по адресу в Соединенном королевстве, назначенном партнерами, если ни у кого из партнеров нет головного офиса или основного места ведения бизнеса в Соединенном королевстве.
Каждый партнер также должен предоставить любому лицу по требованию копию последней отчетности партнерства (вместе с переводом, если оригинал не на английском языке). Плату можно взять за предоставление копии, но не более.

Существуют ли освобождения от правил по публикации отчетности?

Согласно ст. 7 Правил об отчетности партнерств 2008 года партнеры не обязаны публиковать отчетность, если партнерство входит в консолидированную отчетность, подготовленную:
  • партнером соответствующего партнерства, созданного согласно законодательству государства-члена Европейской экономического пространства (ЕЭП), или
  • головной компанией такого партнера/акционера.
В таком случае консолидированная отчетность должна быть подготовлена и проверена аудитором в соответствии с законодательством государства ЕЭП, согласно 7-й директиве корпоративного законодательства или международных бухгалтерским стандартам. Также необходимо указать на использование льготного условия.

Взимаются ли штрафы за нарушения по подаче отчетности?

Да. Каждый партнер или директор компании, которая является партнером, может быть наказан или привлечен к штрафу в неограниченных размерах.

Каковы требования по аудиту?

В части 3 Правил об отчетности партнерств 2008 года представлены требования по назначению и освобождению аудиторов, подписанию аудиторских отчетов и раскрытию информации о вознаграждении аудиторов.

Tax Returns

The partnership must file a tax return.
The return reflects income and expenses in the reporting period ended in the relevant tax year (which lasts from 6 to 5 April). The reporting period is equal to the financial year and is usually 12 months.
The tax return is signed by a partner authorized to do so.
The return must contain the name, address and, as a rule, the unique tax reference (UTR) of each partner, information on income and expenses, profit and loss from the sale of the partnership’s assets, and the partners’ share in them.

International law relations

Двигайте таблицу
Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes based on Anglo-Saxon common law 129 Yes No

Public authorities and legal acts

Двигайте таблицу
List of laws and regulations
Act name Scope of law
Company and Business Names (Miscellaneous Provisions) Regulations 2009 (SI2009/1085) фирменные наименования
The Company, Limited Liability Partnership and Business Names (Sensitive Words and Expressions) Regulations 2009 запрещенные слова в наименованиях
Companies Act 2006 компании
Companies Act 2006 (Annual Returns) Regulations 2011 годовой отчет
Limited Liability Partnerships Act 2000 партнерство с ограниченной ответственностью
The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 партнерство с ограниченной ответственностью
Income and Corporation Taxes Act 1988 подоходный налог и налог на прибыль
Taxation of Chargeable Gains Act 1992 налогообложение облагаемого дохода
Value Added Tax Act 1994 VAT
Income Tax (Earnings and Pensions) Act 2003 подоходный налог
Income Tax (trading and other income) Act 2005 подоходный налог
Income Tax Act 2007 подоходный налог
Corporation Tax Act 2010 налог на прибыль
Taxation (International and Other Provisions) Act 2010 международное налогообложение
Inheritance Tax Act 1984 налог на наследство
Tax treaties entered Australia, Austria, Azerbaijan, Algeria, Albania, Argentina, Armenia, Bahrain, Bangladesh, Barbados, Belarus, Belize, Belgium, Bulgaria, Bolivia, Bosnia and Herzegovina, Bulgaria, Botswana, Brunei, Hungary, Venezuela, Vietnam, Guyana, Gambia, Ghana, Germany, Guernsey, Hong Kong, Greece, Grenada, Georgia, Denmark, Jersey, Egypt, Zambia, Zimbabwe, Israel, India, Indonesia, Jordan, Ireland, Iceland, Spain, Italy, Kazakhstan, Cayman Islands, Canada, Qatar, Kenya , Cyprus, Kiribati, China, Colombia, Korea, Kosovo, Cote d'Ivoire, Kuwait, Latvia, Lesotho, Libya, Lithuania, Liechtenstein, Luxembourg, Mauritius, Macedonia, Morocco, Mexico, Malawi, Malaysia, Malta, Moldova, Mongolia, Montserrat, Myanmar, Namibia, Nigeria, Netherlands, New Zealand, Norway, UAE, Oman, Isle of Man, Pakistan, Panama, Papua New Guinea, Poland, Portugal, Russian Federation, Romania, Saudi Arabia, Swaziland, Senegal, Serbia, Singapore, Slovakia, Slovenia, Solomon Islands, Sierra Leone, Sudan, USA, Tajikistan, Thai Land, Trinidad and Tobago, Tunisia, Tuvalu, Turkmenistan, Turkey, Uganda, Uzbekistan, Ukraine, Uruguay, Faroe Islands, Fiji, Finland, Philippines, Falkland Islands, France, Croatia, Montenegro, Czech Republic, Chile, Sweden, Switzerland, Sri Lanka , Estonia, Ethiopia, South Africa, Jamaica, Japan
Tax Exchange Information Agreement (TEIA) Anguilla, Antigua and Barbuda, Aruba, Bahamas, Belize, Bermuda, Brazil, British Virgin Islands, Guernsey, Gibraltar, Grenada, Jersey, Dominica, Curacao, Liberia, Liechtenstein, Macau, Marshall Islands, Isle of Man, San Marino, Saint Martin, Saint Vincent and the Grenadines, Saint Kitts and Nevis, Saint Lucia, Turks and Caicos, Uruguay
List of state regulatory authorities
UK Government https://www.gov.uk
HM Revenue & Customs http://www.hmrc.gov.uk/
Companies House http://www.companieshouse.gov.uk/index.shtml
The Gazette https://www.thegazette.co.uk
Bar Council http://www.barcouncil.org.uk

    Consultants

    YOUR CONSULTANT

    If you are ALREADY a GSL customer

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, If you are ALREADY a GSL customer YOUR CONSULTANT

    Contact method: and / or

    Aniko Sebok

    GSL Law & Consulting Lawyer, Head of UK GSL office

    Office phone:

    +44 207 002 1307

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, Head of UK GSL office Aniko Sebok

    Contact method: and / or

    Valerija Filipova

    GSL Law & Consulting Lawyer, London Office

    Office phone:

    +44 207 822 8592

    Office phone:

    +44 207 822 8594

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, London Office Valerija Filipova

    Contact method: and / or

    I want to order «»

    Contact method: and / or
    RU EN