The winners of the GATA Gibraltar Tax Essay Prize 2024, sponsored by Sovereign Gibraltar and founded in 2022 by Grahame Jackson, Chair of GATA, Tax Advisory Partner at Hassans and podcast host, have been announced.
A highly experienced panel comprising Rory Mullan KC, Old Square Tax Chambers; John Azzopardi CTA, Tax Director at RSM; Lynette Chaudhary CTA, Tax Director at Sovereign Tax Services and Grahame Jackson ADIT CTA (Fellow) reviewed the submissions received, all of which were of an exceptionally high standard.
The objective of this Prize is to recognise and increase accessibility to sound and insightful literature in the Gibraltar taxation system and its place in the international taxation system. The academic essays were required to contain analysis, critical thinking, consideration of theoretical issues or matters of practical implementation, on either matters related to domestic Gibraltar taxation or international taxation matters which have a material impact on or in relation to the taxation systems (both direct and indirect taxes) of Gibraltar.
The winner of the overall prize was Stephen Hodgson, Deputy Group Tax Director at Entain with Callum Martin, a Hassans International Law Firm Limited trainee, taking the U25 prize.
Grahame Jackson, Chair of the judging panel, commented:
“I would like to take this opportunity to congratulate Stephen and Callum. We have an immense pool of talent within our very active tax profession in Gibraltar and it’s critical that we harness the strong and innovative opinions from that community and ensure that this knowledge is accessible and helpful to up-and-coming tax professionals.”
Lynette Chaudhary added:
“We are very pleased that entries were received from in house tax practitioners and lawyers in practice. As Sovereign’s representative, I was honoured to present these awards, alongside GATA chair, Grahame Jackson.
Stephen Hodgson’s winning essay “Indirect Taxation in Gibraltar: Past, Present and Future” is excellent, it provides a clear, cogent and comprehensive journey through indirect taxation in Gibraltar.
Callum Martin’s U25 winning essay “Navigating change: Gibraltar’s Continuing Relationship with the International Taxation System” is very insightful and provides an engaging analysis of this relationship.
Congratulations to Stephen, Callum, and all the entrants. Sovereign Gibraltar, GATA, and I are thrilled that this Prize has encouraged the study of Gibraltar’s taxation system and its role within the broader international tax landscape.”
The essays which we have been given permission to publish can be accessed respectively here:
Stephen Hodgson: “Indirect Taxation in Gibraltar: Past, Present and Future”
Callum Martin: “Navigating change: Gibraltar’s Continuing Relationship with the International Taxation System”
Avromi Endfield: “Thou Shalt do no ‘Potential or Actual Harm’ – High ‘NooN’ Time for Gibraltar: Why the EU Clock isn’t Ticking for this Jurisdiction’s SAR”
