Law of Gibraltar
However, as Gibraltar is a self-governing British overseas territory, it maintains its own independent tax status and its parliament can enact laws independently of the United Kingdom.The two branches are not separate, have identical rights of audience, can both be approached directly by clients, and can both be members of firms.[8] As to the criminal law of Gibraltar generally, see the Crimes Act 2011 (No 2011–23).As to criminal libel, see Part V of the Defamation Act (No 1960–36).As to the implementation of the Convention on Mutual Administrative Assistance in Tax Matters, see the Taxation (Mutual Administrative Assistance) Act 2014 (No 2014–06).