evidence: Gibraltar is one of 14 British Overseas Territories, and with no capital gains tax, wealth tax, sales tax or VAT, has become a lucrative haven where the GDP per capita is £85,614 per person, the second largest amount in the world. [...] Ever since then, Spain has held a territorial claim over Gibraltar, despite signing the binding decree which affirmed the Rock’s status as British forever. [...] If Gibraltar is Spanish, as the national football team chant, then shouldn’t Ceuta and Melilla be handed back to Morocco too?