GATA Tax Essay Prize 2024 Winners Announced
The winners of the GATA Gibraltar Tax Essay Prize 2024 have been announced. The Prize was sponsored by Sovereign Gibraltar and founded in 2022 by Grahame Jackson, Chair of GATA, Tax Advisory Partner at Hassans and podcast host.
An expert judging panel, featuring Rory Mullan KC of 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 several high-quality submissions.
The goal of the Prize is to encourage thoughtful and insightful analysis of the Gibraltar taxation system, examining both domestic tax issues and international tax matters that impact Gibraltar. Essays had to focus on analysis, critical thinking, and practical or theoretical considerations related to either direct or indirect taxes.
The overall prize was awarded to Stephen Hodgson, Deputy Group Tax Director at Entain, while the U25 prize was won by Callum Martin, a trainee at Hassans International Law Firm Limited.
Grahame Jackson, Chair of the judging panel, congratulated the winners:
“Stephen and Callum have produced exceptional work. It’s vital that we foster the talent within Gibraltar’s tax community and ensure that their innovative perspectives are shared with the next generation of tax professionals.”
Lynette Chaudhary added:
“We’re thrilled to see a diverse range of entries from both in-house tax practitioners and legal professionals. Stephen’s essay on indirect taxation offers a comprehensive view of Gibraltar’s past, present, and future indirect tax landscape, while Callum’s U25 essay provides a compelling analysis of Gibraltar’s ongoing relationship with the international tax system.”
The essays which we have been given permission to publish can be read 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”
