His Majesty’s Government of Gibraltar has, for some years, been engaged in legal proceedings to recover unpaid tax arrears from both corporate entities and individuals.

In one such case, the parties had previously agreed terms for the payment of arrears, which were confirmed by a Court order. However, they repeatedly defaulted on those terms and continue to do so.

Despite sustained efforts to resolve the matter without resorting to formal enforcement, HMGoG was ultimately left with no alternative but to act. A writ of fieri facias (fi fa) was therefore obtained, and the Sheriff of Gibraltar has now proceeded to enforce the writ against the parties’ goods, with a view to their sale and the application of the proceeds towards the arrears owed.

While HMGoG’s preference was always for the parties to honour their obligations voluntarily, execution against goods has, in this instance, proven the most effective and expedient means of enforcement in the best interests of the people of Gibraltar.

This action forms part of HMGoG’s wider tax compliance strategy. The Government will continue to act firmly and fairly to ensure that all taxpayers meet their obligations, safeguard public finances, and uphold the principle that everyone contributes their fair share to the community.