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GIBRALTAR Law and Practice Contributed by: Emma Lejeune, Stuart Dalmedo, Adrian Pilcher, Nicholas Isola, Danielle Victor, James Castle, Louise Anne Turnock and Danielle Curtis, ISOLAS LLP

ISOLAS LLP is a leading international law firm with its headquarters in Gibraltar. Established in 1892, it is Gibraltar’s oldest law firm. Truly independent, ISO - LAS offers clients the benefits of commitment, con - tinuity and the close personal interest expected of a

long-established firm. ISOLAS has a reputation for combining expert legal advice with commercial prag - matism, and is known to be practical and confident in the advice it gives.

Authors

Emma Lejeune is a partner at ISOLAS, with a strong private client practice. Emma established her own boutique private client and family office practice, before joining the ISOLAS partnership. Her main

Adrian Pilcher is a partner at ISOLAS and is highly experienced in trusts, private client and pensions law. Adrian advises high net worth individuals and families on wealth structuring, succession planning and

practice involves advising ultra-high net worth individuals, high net worth individuals and family offices on all their requirements. She deals with relocations and assists in the establishment of succession plans and family asset planning, as well as advising on family governance. Emma also advises family offices on relevant financial services regulatory matters, and has significant experience in other areas of corporate and financial services law.

family governance, with particular expertise in international trust and estate planning. He also acts for professional trustees and family offices on complex cross-border structures and regulatory matters, and has significant experience in financial services regulation, anti-money laundering compliance, and pensions-related advisory work. Adrian is recognised for his involvement in the development of Gibraltar trust and pensions legislation and also advises on corporate and financial services matters, including mergers, restructuring and regulatory frameworks affecting financial institutions.

Stuart Dalmedo is 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

Nicholas Isola is a partner at ISOLAS who works in contentious and non- contentious areas of commercial law, employment, real estate and construction, and civil litigation. Nick joined ISOLAS in 2017 and was

qualified in England and 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, 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.

previously an assistant manager in the Indirect Taxes Team of Deloitte UK. Nick advises international and local companies in M&A, property transactions and property development involving companies and/or real estate in Gibraltar. He also acts for employers on a wide range of statutory and/or contractual claims, including redundancies, collective redundancies, unfair dismissals, bullying, discrimination and personal injury. Nick has assisted as junior counsel in cases in the Supreme Court of Gibraltar as well as in the Employment Tribunal.

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