The third GATA Gibraltar Tax Essay Prize 2026, sponsored by Sovereign Gibraltar, is now open for submissions.
Held biennially, the Prize continues to provide a respected platform for rigorous and original thought leadership on Gibraltar’s tax framework and its interaction with the international tax landscape. The 2026 edition invites both professionals and non-professionals to submit an academic essay demonstrating analysis, critical thinking and engagement with theoretical issues or matters of practical implementation.
Entrants may address either:
- Matters related to domestic Gibraltar taxation, including any impost, charge, tax, stamp duty, import duty, customs duty, excise or similar levy imposed by His Majesty’s Government of Gibraltar or its related agencies under statute of the Parliament of Gibraltar
or
- International taxation matters that have a material impact on, or relevance to, Gibraltar’s direct or indirect taxation systems
The judging panel is chaired by Grahame Jackson ADIT, Chair of GATA and Tax Partner at Hassans, and include:
- John Azzopardi CTA, Tax Director at RSM
- Lynette Chaudhary CTA, Tax Director at Sovereign Tax Services
- Rory Mullan KC, Old Square Tax Chambers
- Jamie Trinidad KC, Consultant at Isolas LLP and Senior Counsel at Albertson Solicitors
Lynette Chaudhary, Tax Director at Sovereign Tax Services, commented:
“The objective of the Prize is to recognise and promote insightful and accessible literature on the Gibraltar taxation system and its place within the international tax framework. By encouraging rigorous analysis and rewarding excellence, we strengthen both the profession and Gibraltar’s position as a leading finance centre.”
Grahame Jackson, Chair of the judging panel, added:
“The Prize has established itself as an important opportunity for thoughtful and innovative contributions to Gibraltar’s tax discourse. We want to encourage both established professionals and emerging voices to engage critically with the issues shaping our tax system.
I am particularly pleased that the under 25 category returns for 2026, providing a platform for younger contributors to showcase fresh thinking and analytical rigour.”
Each submission must be original work, between 2,500 and 7,000 words, fully referenced, and should go beyond simple historical summaries or purely descriptive accounts of the law.
The competition includes a prize of £1000 for the overall winning essay and £350 for the under 25 category.
Submission deadline: Friday 19 June 2026
Entries must be submitted by email to: info@itbfiscalis.com.
Winners will be notified by the end of July 2026.
Full rules are available on request. Any queries may be directed to grahame.jackson@itbfiscalis.com.
