Corporate Tax 2026

GIBRALTAR Law and Practice Contributed by: Stuart Dalmedo, Adrian Pilcher and Louise Anne Turnock, ISOLAS LLP

ISOLAS LLP is a market-leading full-service Gibraltar law firm providing commercial and pragmatic advice to international corporate and personal clients. It puts clients first, matching their needs to the best person for the job. With the legal expertise and dynamism of a firm at the vanguard of developments in legal so - lutions designed to tackle an ever-evolving range of issues, ISOLAS stays ahead of the curve and makes

sure its clients do the same. The firm provides ex - pert advice across a number of sectors, working with a wide international client base who often require cross-border solutions. The ISOLAS tax team has as - sisted in a wide variety of tax planning and structur - ing scenarios involving private individuals, business - es and charitable organisations to achieve maximum efficiency. Adrian Pilcher is a partner at ISOLAS and has particular expertise in international corporate and trust structures, tax and estate planning, pensions and financial services. He was involved in drafting the Private Trust Companies Act 2015, the Private Foundation Act 2017, the Financial Services (Pensions) Regulations 2017 and the Proceeds of Crime Act 2015 (Amendment) Regulations 2020. Adrian advises high net worth individuals and families on wealth and succession planning and family governance. He acts as trustee of a number of private family trusts and as director of various family-owned investment-holding corporate entities and was appointed as Chair of the Society of Estates and Practitioners Gibraltar branch in June 2023.

Authors

Stuart Dalmedo is a leading tax lawyer and partner at ISOLAS LLP, widely recognised as one of Gibraltar’s leading advisers on domestic and international tax, private client structuring and global

mobility. Dual qualified in England & Wales and Gibraltar, he brings over 15 years’ specialised experience acting for high net worth individuals, family offices and international businesses. Stuart is the firm’s “go to” adviser for Cat 2 and HEPSS residency, cross-border Gibraltar–Spain tax matters, and complex structuring. He also contributes to Gibraltar’s tax policy as a member of the Finance Centre Council Tax Sub Committee and the STEP Gibraltar Technical Committee.

Louise Anne Turnock is an associate in the private client and tax department of ISOLAS. She regularly assists the team on corporate, tax and private client matters, including re-structuring corporate and trust

structures, whilst also advising on tax implications under Gibraltar law. She is an active member of the local Society of Trusts and Estate Practitioners branch, and she is currently undertaking the STEP Diploma in International Trust Management.

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