ISOLAS LLP Contributes to the ICLG – Private Client 2021 Guide

19/01/2021 Adrian Pilcher, Emma Lejeune, Stuart Dalmedo, The Hon Giovanni Origo MP

ISOLAS Partners Adrian Pilcher and Emma Lejeune, together with Senior Associate Stuart Dalmedo and Associate Giovanni Origo, have contributed to the Gibraltar chapter of the International Comparative Legal Guides (ICLG) Private Client 2021 guide.

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; and tax treaties, across 26 jurisdictions.

The Gibraltar chapter answers a number of key questions related to taxation issues and planning in Gibraltar, provides an overview of the implications of residency status on tax liability, and highlights opportunities for Gibraltar residents.

Gibraltar has an attractive tax regime, with no inheritance, capital gains, estate, gift or wealth taxes. The guide also offers further clarity on the various taxable sources of income, and taxation issues on inward investment.

Partner Adrian commented: We are pleased to have contributed to the ICLG’s Private Client guide, alongside specialists from twenty-six other jurisdictions. Gibraltar has long been an attractive choice for individuals and companies looking to relocate due to its favourable tax regime; we hope our chapter answers any queries on taxation, investment and planning in Gibraltar. Our experienced private client team are always on hand to offer further insight and assistance.

Partner Emma commented: As always, it is a pleasure to be able to contribute to such a prestigious guide. We hope our contribution provides a good understanding on Gibraltar’s private client sector and the advantages that the jurisdiction offers to individuals considering the Gibraltar proposition.

To view the Gibraltar chapter, visit

For further information related to the above, or for advice regarding tax planning within Gibraltar, contact Adrian Pilcher or Emma Lejeune

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