The non-UK domiciliaries changes that were expected as of 6th April 2017 have been removed from the Finance Act due to the timing of the General Election.

Gibraltar offers the opportunity for High Net Worth Individuals to obtain a special tax status known as Category 2 (Cat 2), which places a cap on the tax liability of that individual.

Whilst at the moment the only global economic certainty appears to be uncertainty, there are a number of good news stories lying underneath these which are dominating the global headlines,

This follows on from the UK, who ratified the treaty under UK domestic law on 16th March 2020.

Gibraltar has been removed from the so called unofficial ‘Black list' in Estonia. When amendments to regulations are drafted, Gibraltar will be added to the ‘White list'.

The deadline for the submission of information for the purposes of Article 2(2)(d) of the International Agreement on Taxation and the Protection of Financial Interests between the Kingdom of Spain and the United Kingdom of Great Britain and ...

At the conclusion of a very busy period of negotiations with a large number of jurisdictions, Gibraltar’s government yesterday signed a further three Tax Information Exchange Agreements (‘TIEA’) with the Faroe Islands, Greenland and Finland.

On 20th March 2020, the Income Tax (Amendment) Bill 2020 was passed, giving Gibraltar domestic effect to the double tax treaty, and the protocol to that treaty, that were signed by...

Currently, once a non-domiciled person has been UK tax resident for 17 out of the previous 20 years they will become deemed domiciled in the UK for Inheritance Tax (IHT) purposes only...

The Tax Treaty between Spain and Gibraltar came into effect on 4th March 2021, the taxable period of which will come into force in Spain as from 1 January 2022.

As provided for in the Free Trade Agreement with the EU, HMRC earlier this month announced that the UK will now apply the OECD mandatory disclosure rules ("MDR") in place of the DAC6 requirements.

The deal will also position Gibraltar's offering on a level playing field with competing jurisdictions that currently already have double taxation agreements with the UK.

The new Income Tax Act ("the Act"), which came into force on 1st January 2011, introduces a new corporate tax rate of 10% and various other changes to the taxation regime in Gibraltar.

Adrian Pilcher, Senior Associate – Stuart Dalmedo, and Associate – Julian Warwick, have contributed to the latest edition of Chambers Corporate Tax Global Practice Guide.

Throughout 2013 tax authorities across the world have been falling over themselves to sign up to new inter governmental agreements for one simple reason –to enable states to get information about the income (earned or passive) its taxpayers generate abroad.

An individual in respect of whom a HEPSS certificate is issued will need to earn a minimum amount of £160,000 in order to qualify under this allowance.

The guide covers common issues in private client laws, including pre-entry tax planning; connection factors; taxation issues on inward investment; succession planning; trusts and foundations; immigration issues; ...

As part of its commitment to keep all clients up-to-date with the latest information, ISOLAS LLP has produced a concise guide to DAC 6, following new regulations which came into effect on...