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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...

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.

In a confidential document obtained by the <I>Gibraltar Chronicle</I>, it is claimed that Finance Centre Director James Tipping has told 200 locally based firms that the European Commission may force the Gibraltar government to abolish the qualifying company tax regime.

Yesterday, July 2 2018, Gibraltar's Chief Minister Fabian Picardo delivered his budget speech to parliament showing a buoyant economy ...

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.

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.