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A leading Gibraltar Trust & Company Management Firm


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A Trust and Company Management firm trusted by our clients for over 50 years.

Founded by Eric C. Ellul in 1973, Ellul & Co. Corporate Services is one of Gibraltar’s oldest trust and company management firms. Eric is also the founder of our associated law firm, Ellul & Cruz where he still practises.

Our approachable team provides effective solutions in a responsive and practical manner. Our client relationships are built on trust and integrity and we keep your best interests at the heart of everything we do.

Our clients include private individuals, local and multinational companies, Gibraltar and UK banks, UK and international law firms, investors, trust and corporate services providers, fintech businesses and financial services providers. Internationally, we work together with various professionals in other jurisdictions the benefit of whose expertise is available to our clients.

We have long-standing relationships with many banks and financial institutions, in Gibraltar and abroad, and can assist our clients in opening bank accounts for their businesses.

Our Key Services

We offer a full range of trust and corporate services to individuals and businesses.
Our main services include:

  • Setting up and managing Gibraltar companies and trusts;

  • Drawing up financial statements for your companies and trusts;

  • Conducting all associated administrative work;

  • Setting up Gibraltar investment funds;

  • Providing associated Gibraltar tax advice;

  • Opening bank accounts;

  • Advising on obtaining business and other licences for your Gibraltar companies;

  • Advising on and making applications for Gibraltar residence;

  • Yacht registration in Gibraltar; and

  • Payroll services for your Gibraltar businesses.

Key People

Ellul & Co. Corporate Services is led by our Managing Director, Marc X. Ellul, who is a leading corporate, commercial, funds, tax, financial services and private client lawyer He is also the Head of Corporate of our associated law firm, Ellul & Cruz

Other key people include the other Directors: Kayleigh Becerra, our Head of Trust & Company Management, William J. Parody, a Chartered Accountant and our Head of Finance, and Esther Sánchez del Pozo, our Head of Compliance and MLRO.

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Marc X. Ellul

Marc is the Managing Director of Ellul & Co. Corporate Services and of its associated law firm Ellul & Cruz. He is a Gibraltar lawyer specialising in corporate, commercial, funds, tax, financial services and private client work which he undertakes as the Head of the Corporate Department at Ellul & Cruz. He is also a Notary Public.

Marc began practising in London in 1993 and established himself in Gibraltar in 1995. He was a general practitioner during his early career, undertaking criminal, civil and admiralty litigation, property, corporate and private client work.

He started doing corporate work for Ellul & Co. Corporate Services in the late 1990s and in 2010 he took over its management and has led this business ever since.

He holds a licence, issued by the Financial Services Commission, the Gibraltar regulator, to provide directorships for companies, investment funds (Gibraltar Experienced Investor Funds) and to act as a professional trustee. Overall, he has over 30 years’ experience as a lawyer and financial services practitioner.

Marc was Chair of the Gibraltar Finance Centre Council between 2018 and 2021, having served for an exceptional third year to help steer the industry through the challenges of the COVID pandemic. He then served as Vice Chair for an additional year. The Council pays an important role and represents all of Gibraltar’s financial services industry associations. It meets regularly with the financial services Minister, Government officials, the regulator and it has an important role in shaping finance centre policy and legislation.

He was also a member of the COVID Economic Liaison Advisory Committee established by the Gibraltar Government during the pandemic to advise on economic support measures to assist business during this time.

In 2014 Marc was Chairman of the Council’s Company Law Reform Committee which conducted an in-depth review of the Gibraltar Companies Act and made extensive reform proposals. A new Companies Act incorporating the Committee’s recommendations emerged from this and was enacted later that year. A new company law reform committee was established in 2022 and he was also a part of this.

In 2013, as a member of the Technical Committee of the Gibraltar Funds and Investment Association, he formed part of the team that drew up the Code of Conduct for Directors of Gibraltar Experienced Investor Funds. In 2016, Marc formed a part of the Gibraltar Bar Council team which drew up the anti-money laundering guidance notes for Gibraltar legal practitioners.

He holds a Bachelor of Arts (Hons) in English Law and Spanish from Cardiff University, which included a year of Spanish law studies at the Universidad Complutense of Madrid. In 2010 he obtained a Post Graduate Diploma in Notarial Practice from Cambridge University. In 2018 he was awarded a Professional Certificate of Competence in Gibraltar Tax by the University of Gibraltar which qualifies him to give Gibraltar tax advice.

He is bilingual in English and Spanish.

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Head of Trust/Company Management & Director

Kayleigh Becerra

Kayleigh joined the firm in 2017 as a Company Manager, showing her skill, knowledge and capability, she is now a Director and Head of our Trust and Company Management team.

She is licenced by the Gibraltar Financial Services Commission as a regulated individual and authorised to provide Directorship services. In 2023 she was awarded a Professional Diploma of Competence in Gibraltar Financial Services by the University of Gibraltar.

Kayleigh started her career in the financial services industry in 2013 as an insurance underwriter and pricing specialist for one of the UKs largest motor insurance underwriters before moving to company management.

She now has extensive experience and vast technical knowledge of the industry. Currently overseeing a substantial portfolio of trusts and companies, assuming directorial and secretarial responsibilities for most of them. She remains heavily involved in business development, overseeing client take on processes and cooperating with fellow professionals to create tailored structures to meet the unique needs of each of our clients.

One of her many major achievements has been, together with our Head of Finance, to lead on the creation of our bespoke company management software system, improving processes, efficiency, functionality and data integrity which highlights her in-depth knowledge of the trust and company management industry.

Kayleigh is bilingual in English and Spanish.

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Head of Finance & Director

William J, Parody

William is the Finance Director of Ellul & Co. Corporate Services and of its associated law firm, Ellul & Cruz, having joined the group in 2017.

He has a BA (Hons) from the University of Exeter in Accounting and Finance and is a Fellow of the Association of Chartered Certified Accountants. William completed his ACCA training whilst working at a prominent “Big 4” accounting firm as part of the audit and assurance arm of the business from 2011 to 2017. He was admitted a fellow of the ACCA in May 2020.

As well as having overall responsibility for the internal finance function and group finance strategy, William is also licenced by the Gibraltar Financial Services Commission as a regulated individual and authorised to provide Directorship services.

At Ellul & Co. Corporate Services, William oversees a substantial portfolio of clients requiring a full range of services, from Corporate and Individual Directorships, bookkeeping and Management Accounts, payroll and high net worth individuals tax compliance.

William was awarded a Professional Certificate of Competence in Gibraltar Tax by the University of Gibraltar in 2018 which qualifies him to provide Gibraltar tax advice.

William is fluent in English and Spanish.

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Head of Compliance/MLRO & Director

Esther Sánchez del Pozo

Esther is the Head of Compliance and MLRO of Ellul & Co. Corporate Services. She is also the Head of Compliance of its associated law firm, Ellul & Cruz. She joined the group in 2022.

Esther started her career in the Gibraltar financial services industry over 10 years ago and holds an International Postgraduate Diploma in Governance, Risk and Compliance with the ICA (International Compliance Association). She is now a Professional Member of the ICA. She also holds a BA (Hons) from the University of Cádiz in Business Management and a Postgraduate Degree in Marketing from the University of Seville.

As Head of Compliance, Esther oversees the development and implementation of our anti-financial crime and compliance programme. She is also responsible for identifying potential risks, developing policies and procedures to mitigate these and conducting regular training sessions to keep our staff informed and vigilant. In her capacity as MLRO, she plays a crucial role in detecting and preventing financial crime.

Esther chairs the Marketing Committee as an Executive Committee member of the Gibraltar Association of Compliance Officers (GACO).

She is bilingual in English and Spanish and fluent in German.

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Any questions?

We have an approachable team who will be happy to help you.