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Last month I had the dubious pleasure of celebrating yet another birthday. It was not a "significant" anniversary – it didn't end with a zero, or even a five (which comes next year).

Last month this column offered up my now traditional "goodbye" to one year and "hello" to the next.

Last month’s column may have raised reader’s anxiety levels by emphasising the importance of forward planning – in particular the preparation of a will – and setting out some of the problems that could arise from a failure to undertake this simple, but crucial, step.

In 2005, we had three Futures Funds, with one based in Luxembourg and two domiciled in the Bahamas. I now would like to describe the reasons why we decided to move the funds from the Bahamas to Gibraltar.

On 15 July 2026, the UK–EU Agreement in respect of Gibraltar enters provisional application, fundamentally altering the operational environment for fund managers. While the treaty does not restore EU passporting or change Gibraltar's domestic fund framework, it eliminates border friction and introduces unprecedented Schengen mobility advantages for Gibraltar residents. How will these changes reshape the calculus for fund principals considering where to base their operations?

I’ve come to the conclusion that, despite my bluster and non-stop talking, I am really quite sensitive deep down.

The Coronavirus is potentially a life changing event in every sense and many businesses and policy makers will be asking the same question "how do we best manage, if not survive this?".

Surprisingly, no one had ever written a book on "protected cell companies" despite the fact that such companies were widely used in international business transactions. It spurred us to write the first edition.

We’ve all come across VAT, or IVA as it’s known across the border in Spain.

Unbelievably, the calendar has somehow advanced to September, the month in which we celebrate National Day. For families, it also marks the end of the summer holiday season and the start of the new academic year.

The Gibraltar tax year runs from the 1st July to 30th June and on 25 June the Chief Minister Peter Caruana delivered his budget speech to reflect on the performance of the Gibraltar economy and set out the Government’s budget proposals for the fiscal year ending 30 June 2010.

While not as dramatic as anticipated, Gibraltar’s recent budget provides a timetable for the long-awaited introduction of a new low corporate tax regime, says Michael Castiel, partner at Hassans.