{
  "url": "https://openlegislation.uk/eu-decision-2019-700/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2019-700/annex.json",
  "legislation": "eudn/2019/700",
  "legislation_title": "Commission Decision (EU) 2019/700 of 19 December 2018 on the State Aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime (notified under document C(2018) 7848) (Only the English text is authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-700",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Note: the numbering of the companies follows the numbering of the annex of the decision to extend proceedings.\nFor the sake of completeness, the table includes the five contested tax rulings with numbers 83, 84, 139, 140 and 144.\nCompany Name\nGranting Date\nDescription of the activities\nClassification of Ruling (in light of Section 8.2.1)\n1.\nKaiRo Management Limited\n7.1.2011\nServices, management consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n2.\nThurlestone Shipping (Overseas) Limited\n10.1.2011\nServices, shipping intermediary\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n3.\nMina Corp Limited\n10.1.2011\nTrade, sale of petroleum products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n4.\nRed Star Enterprises Limited\n10.1.2011\nTrade, sale of petroleum products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n5.\nBO (Middle East) Limited\n12.1.2011\nTrade, importation of furniture\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n6.\nTHE One (Middle East) Limited\n12.1.2011\nTrade, importation of furniture\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n7.\nTHE One Retail Network (International) Limited\n12.1.2011\nHolding company, licensing intellectual property\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n8.\nTHE One Music Limited\n12.1.2011\nTrade, manufacture and sale of CDs\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n9.\nProspective Company\n12.1.2011\nHolding company, licensing intellectual property\nCompany was not incorporated, activities did not materialise or the company was dormant\n10.\nLink Holdings (Gibraltar) Limited\n14.1.2011\nTrade, income from rents\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n11.\nEuropean Mail Union Limited\n28.1.2011\nTrade, provision of mail forwarding\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n12.\nAnsellia Aviation Limited\n31.1.2011\nHolding of assets, property (aircraft)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n13.\nProspective Company\n4.2.2011\nBeneficiary in a trust\nCompany was not incorporated, activities did not materialise or the company was dormant\n14.\nProspective Company\n7.2.2011\nProvision of loan(s)\nCompany was not incorporated, activities did not materialise or the company was dormant\n15.\nZartello Limited\n7.2.2011\nTrade, marketing services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n16.\nGol International Limited\n10.2.2011\nTrade, sports agent\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n17.\nGraf Von Bismark and Associated Limited\n21.2.2011\nTrade, provision of asset managers\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n18.\nMedifour Limited\n25.2.2011\nTrade, sale of medical products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n19.\nCurrent Technology (Europe) Limited\n25.2.2011\nTrade, marketing\nCompany was not incorporated, activities did not materialise or the company was dormant\n20.\nCorporate Consultants Limited\n25.2.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n21.\nAlphasol Limited\n25.2.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n22.\nAkasha Charters Limited\n25.2.2011\nTrade, yacht chartering\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n23.\nOsato Industries Limited\n28.2.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n24.\nGambit Management Services Limited\n1.3.2011\nHolding of property and consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n25.\nGreatheart Underwriting Limited\n4.3.2011\nInvestment holding company\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n26.\nUNILOG, United Logistics & Shipping Operators Limited\n9.3.2011\nTrade, management of shipping line\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n27.\nContinental Maritime Limited\n15.3.2011\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n28.\nBaby Basics Limited\n15.3.2011\nTrade, marketing\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n29.\nBaby Basics (Iberia) Limited\n15.3.2011\nTrade, marketing and sales, training\nCompany was not incorporated, activities did not materialise or the company was dormant\n30.\nBaby Basics (International) Limited\n15.3.2011\nTrade, distribution of products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n31.\nBaby Basics (Asia) Limited\n15.3.2011\nTrade, marketing and sales, training\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n32.\nFamily Roots Limited\n15.3.2011\nTrade, marketing\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n33.\nWestern Mediterranean Holdings Limited\n16.3.2011\nInvestment holding company\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n34.\nM. Benady & Company (Gibraltar) Limited\n16.3.2011\nTrade, management services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n35.\nPrime Ideas Limited\n18.3.2011\nHolding intellectual property rights\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n36.\nHattrick Limited\n21.3.2011\nServices, consultancy and advisory\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n37.\nTubingen Limited\n22.3.2011\nAsset holding company, motor yacht\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n38.\nChannel Energy (Eire) Limited\n24.3.2011\nTrade, storage and handling of petroleum\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n39.\nCrane Trading Corporation Limited\n24.3.2011\nTrade, motors\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n40.\nEurope Income Real Estate Limited\n25.3.2011\nProvision of loan(s)\nCompany was not incorporated, activities did not materialise or the company was dormant\n41.\nIMAAG Limited\n25.3.2011\nServices, consultancy and advisory\nCompany was not incorporated, activities did not materialise or the company was dormant\n42.\nProspective Company\n28.3.2011\nTrade, marketing services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n43.\nJonsden Properties Limited\n28.3.2011\nTrade, marketing services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n44.\nEllise Trading Group Limited\n28.3.2011\nHolding, intellectual property\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n45.\nKamakura Investments Limited\n29.3.2011\nInvestment holding\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n46.\nProspective Company\n1.4.2011\nTrade, advertising\nCompany was not incorporated, activities did not materialise or the company was dormant\n47.\nRoxbury Limited\n1.4.2011\nHolding of patents and trademarks\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n48.\nRoger Bullivant Holdings Limited\n1.4.2011\nGroup Holding\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n49.\nHorizon Ventures Limited\n1.4.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n50.\nNidham Holdings Limited\n1.4.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n51.\nAMD Limited\n1.4.2011\nTrade, sale of agricultural products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n52.\nCookstown Properties Limited\n5.4.2011\nHolding, company shares\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n53.\nBurlington English Limited\n7.4.2011\nServices, consultancy and advisory\nCompany was not incorporated, activities did not materialise or the company was dormant\n54.\nBurlington Marketing Limited\n7.4.2011\nServices, consultancy and advisory\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n55.\nBurlington English Limited\n11.4.2011\nServices, consultancy and advisory\nCompany was not incorporated, activities did not materialise or the company was dormant\n56.\nBurlington Marketing Limited\n11.4.2011\nServices, consultancy and advisory\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n57.\nEastcheap Trading Corporation Limited\n14.4.2011\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n58.\nHorizon Ventures Limited\n14.4.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n59.\nKeystone Shipping Limited\n4.5.2011\nTrade, bareboat chartering\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n60.\nWorld Rugby League (Europe) Limited\n6.5.2011\nTrade, marketing services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n61.\nWorld Rugby League Limited\n6.5.2011\nTrade, marketing services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n62.\nLobric Properties Limited\n6.5.2011\nTrade, sale of agricultural products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n63.\nBushman Limited\n6.5.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n64.\nKey Retail Technologies Limited\n9.5.2011\nServices, management and consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n65.\nKinsman Trustees Limited\n11.5.2011\nServices, provision of trustees\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n66.\nAmicus Trustees Limited\n11.5.2011\nServices, provision of trustees\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n67.\nBenamara Limited\n11.5.2011\nInvestment holding\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n68.\nHalstead Investments Limited\n11.5.2011\nInvestment holding\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n69.\nNightingale Investments Limited\n11.5.2011\nTrade, supply of oil and gas equipment\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n70.\nJST (International) Company Limited\n11.5.2011\nServices, consultancy and advisory\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n71.\nThe Consultants Limited\n11.5.2011\nServices, consultancy and advisory\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n72.\nBirchall Properties Limited\n17.5.2011\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n73.\nCookstown Properties Limited\n19.5.2011\nProperty and investments holding\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n74.\nParamount Healthcare Consulting Limited\n20.5.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n75.\nSwerford Holdings Limited\n20.5.2011\nTrade, gaming\nRuling related to personal income tax and does not involve a company subject to corporate income tax\n76.\nOrios Limited\n23.5.2011\nTrade, online flower and gift retailer\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n77.\nBushman Limited\n23.5.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n78.\nNautilus Limited\n1.6.2011\nAsset holding, motor yacht\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n79.\nSalamba Shipping Limited\n1.6.2011\nAsset holding, motor yacht\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n80.\nRepset Limited\n1.6.2011\nGroup Holding\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n81.\nMcWane (Gibraltar) Holdings Limited\n2.6.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n82.\nMcWane (Gibraltar) Limited\n2.6.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n83.\nHeidrick and Struggles (Gibraltar) Holdings Limited.\n2.6.2011\nProvision of loan(s)\nContested ruling\n84.\nHeidrick and Struggles (Gibraltar) Limited.\nLimited, GibCo2)\n2.6.2011\nProvision of loan(s)\nContested ruling\n85.\nWalstead Limited\n8.6.2011\nTrade, marketing, sales and research\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n86.\nMeritas (Gibraltar) Holdings Limited\n8.6.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n87.\nPerpetual Systems Limited\n9.6.2011\nTrade in Gibraltar\nRuling related to personal income tax and does not involve a company subject to corporate income tax\n88.\nLoksys (International) Limited\n15.6.2011\nTrade in Gibraltar\nRuling related to personal income tax and does not involve a company subject to corporate income tax\n89.\nLawnsvale Investments Limited\n16.6.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n90.\nOilcom Agency Limited\n24.6.2011\nTrade, buying and selling of clothing\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n91.\nCT Marketing Limited\n30.6.2011\nServices, consultancy and marketing\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n92.\nNavigia Limited\n5.7.2011\nServices, consultancy\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n93.\nOcean Pride Shipping Co. Limited\n5.7.2011\nAsset holding, motor yacht\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n94.\nEquilibrium Management Limited\n11.7.2011\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n95.\nTaylan Limited\n11.7.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n96.\nProspective Company\n12.7.2011\nTrade, currency exchange\nCompany was not incorporated, activities did not materialise or the company was dormant\n97.\nGalva Investments Limited\n13.7.2011\nInvestment holding\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n98.\nUniphos Limited\n13.7.2011\nServices, consultancy and marketing\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n99.\nProspective Company (Advisory Limited)\n14.7.2011\nProvision of loan(s)\nCompany was not incorporated, activities did not materialise or the company was dormant\n100.\nProspective company\n22.7.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n101.\nProspective company\n5.8.2011\nTrade, marketing\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n102.\nHastings Insurance Group Limited\n11.8.2011\nGroup Holding\nRuling related to personal income tax and does not involve a company subject to corporate income tax\n103.\nPatron Capital G.P. III Limited\n17.8.2011\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n104.\nVantini Spur Limited\n14.9.2011\nHolding intellectual property\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n105.\nTubman (International) Limited\n14.9.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n106.\nTubman (Holdings) Limited\n14.9.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n107.\nBroadstreet (Gibraltar) Limited\n30.9.2011\nServices, consultancy and loan interest\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n108.\nBiomet (International) Limited\n6.10.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n109.\nBiomet (Gibraltar) Holdings Limited\n6.10.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n110.\nBiomet Inc\n6.10.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n111.\nBiomet S.a.r.l\n6.10.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n112.\nWaterside (International) Limited\n8.11.2011\nServices, management advisory\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n113.\nProspective Company\nInternational Law Firm)\n16.11.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n114.\nInfor (Gibraltar) Limited\n22.11.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n115.\nMiller International Limited\n24.11.2011\nTrade, sale of earth moving products\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n116.\nTipico Services Limited\n29.11.2011\nServices, administrative support\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n117.\nSelect Sports Management Limited\n16.12.2011\nServices, consultancy football agent\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n118.\nAllabroad Limited\n16.12.2011\nTrade, sailing tuition and yacht charters\nEffectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar\n119.\nProspective Company\n16.12.2011\nServices, administrative support\nCompany was not incorporated, activities did not materialise or the company was dormant\n120.\nDelphi Automotive Services (Gibraltar) Limited\n20.12.2011\nSubsidiary company\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n121.\n8F Leasing (Gibraltar) Limited\n22.12.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n122.\n8F Leasing S.A.\n22.12.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n123.\n8F leasing (Bermuda) Limited\n22.12.2011\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n124.\nScan Truck & Trailer Rental Limited\n3.1.2012\nTrade, truck and trailer rental\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n125.\nMatterhorn Holdings Limited\n16.1.2012\nTrade, Sale of IT materials\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n126.\n8F Leasing (Gibraltar) Limited\n3.2.2012\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n127.\n8F Leasing (Bermuda) Limited\n3.2.2012\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n128.\n8F Leasing S.A.\n3.2.2012\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n129.\n8F Leasing (Gibraltar) Limited\n20.2.2012\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n130.\n8F Leasing (Bermuda) Limited\n20.2.2012\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n131.\n8F Leasing S.A.\n20.2.2012\nProvision of loan(s)\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n132.\nZaida Company Limited\n2.3.2012\nTrade, fees and commissions on payments\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n133.\nRowan Gorilla V (Gibraltar) Limited\n29.3.2012\nTrade, oil well drilling rig (charter)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n134.\nRowan Gorilla VII (Gibraltar) Limited\n29.3.2012\nTrade, oil well drilling rig (charter)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n135.\nRowan Cayman Limited\n29.3.2012\nTrade, oil well drilling rig (charter)\nCompany was not incorporated, activities did not materialise or the company was dormant\n136.\nRowan Drilling (Gibraltar) Limited\n29.3.2012\nTrade, oil well drilling rig (charter)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n137.\nRowan Drilling Norway AS\n29.3.2012\nTrade, oil well drilling rig (charter)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n138.\nKiluya Employment Management Limited\n3.5.2012\nServices, provision of engineers\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n139.\nAsh (Gibraltar) One Limited\n8.5.2012\nSubsidiary of chemical company\nContested ruling\n140.\nAsh (Gibraltar) Two Limited\n8.5.2012\nSubsidiary of chemical company\nContested ruling\n141.\nProspective Company\n12.6.2012\nHolding intellectual property\nCompany was not incorporated, activities did not materialise or the company was dormant\n142.\nPartner Invest Limited\n21.8.2012\nTrade, company incorporation\nEffectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar\n143.\nPartner Invest Limited\n21.8.2012\nTrade, company incorporation\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n144.\nMJN Holdings (Gibraltar) Limited\n11.9.2012\nSubsidiary in group structure\nContested ruling\n145.\nFidux Trust Company Limited\n9.10.2012\nTrade, provision of trust services\nEffectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar\n146.\nOED Limited\n4.1.2013\nTrade, software development\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n147.\nSunbreeze Limited\n12.2.2013\nTrade, online broker\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n148.\nProspective Company\n12.4.2013\nHolding intellectual property\nCompany was not incorporated, activities did not materialise or the company was dormant\n149.\nPromo 6000 International Limited\n22.4.2013\nTrade, marketing and advertising\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n150.\nVisavi 5x5 Limited\n22.4.2013\nTrade, website portals\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n151.\nVisavi Activities Limited\n22.4.2013\nHolding company shares\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n152.\nVisavi Spins Limited\n22.4.2013\nTrade, website portals\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n153.\nVisavi Portals Limited\n22.4.2013\nTrade, website portals\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n154.\nProspective Company\n10.5.2013\nHolding intellectual property\nCompany was not incorporated, activities did not materialise or the company was dormant\n155.\nScanlan Worldwide Limited\n21.5.2013\nTrade, buying, importing and exporting\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n156.\nRebecca (Holdings) Limited\n10.6.2013\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n157.\nIAPA (Global) Limited\n24.6.2013\nTrade, master policy insurance cover\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n158.\nCollinson Group (Trademarks) Limited\n24.6.2013\nHolding intellectual property\nPassive income exemption. Situation regularised after legislative changes or activities ceased.\n159.\nRebecca (Holdings) Limited\n28.6.2013\nProvision of loan(s)\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n160.\nInnophus (Gibraltar) Limited\n2.8.2013\nTrade, industrial manufacturing\nCompany was not incorporated, activities did not materialise or the company was dormant\n161.\nStabalis Limited\n22.11.2013\nServices, provision of consulting intra-group services\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n162.\nJ Domains Limited\n20.12.2013\nServices, management of domain sales\nApplication of territoriality principle. No income accrued in or derived from Gibraltar.\n163.\nProspective Company\n23.12.2013\nTrade, supply of merchandise\nCompany was not incorporated, activities did not materialise or the company was dormant\n164.\nPotential immigrant\n23.12.2013\nEmployee\nRuling related to personal income tax and does not involve a company subject to corporate income tax\n165.\nBritish Virgin Islands Company\n23.12.2013\nTrade, provision of digital products such as online training courses\nEffectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/700/annex",
    "retrieved_at": "2026-11-01T15:12:44.536726+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}