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Gibraltar levies tax on a territorial basis; generally, individuals would be chargeable to tax on income that accrues in and derives from Gibraltar. Income that is accrued in and derived from outside Gibraltar...

The Gibraltar government confirmed, in a briefing to the Brexit Transition Advisory Group (BTAG) on 29 January, that the expected date for the entry into force of the UK-EU treaty to govern Gibraltar's post-Brexit relationship with the EU is 10 April 2026, a significant advancement on previously indicated timelines for the treaty's application.

Artificial Intelligence ("AI"), which, very few years ago, simply did not register in the mind of most people beyond the realms of science fiction, is now rapidly shaping the practical realities of everyday life...