Case C-192/16 Fisher v HMRC – CJEU rules on status of Gibraltar

The CJEU has given its preliminary ruling in Case C-192/16 Fisher v HMRC in which Rory Mullan and Harriet Brown acted for the taxpayers and Oliver Marre for HM Government of Gibraltar.

The CJEU followed an earlier decision of June this year and heled that the exercise of freedom of establishment or free movement of capital by British nationals between the UK and Gibraltar constitutes, as a matter of EU law, a situation confined in all respects within a single Member State.

Importantly, the CJEU confirmed that the scope of this rule was limited to British nationals and that even in the situation involving British nationals, reliance on EU law is possible where there is sufficient foreign element. That factual question, however, has been left for the Upper Tribunal to decide.