The Budget for 2010-11 was presented to the House of Parliament by the Chief Minster on the 1 July 2010. Details of the Budget, which unless otherwise indicated apply from 1 July 2010, are summarized below. The Government published a pre-legislative briefing paper on 16 June 2010 explaining the main proposed changes to the Gibraltar tax system, together with the text of the proposed amended and consolidated Income Tax Act 2010. The Government expects to publish the Bill formally in mid-August 2010, with a view to the House of Parliament considering it in October 2010. Corporate taxation The Chief Minister...