English Common Law applies in Gibraltar.
Statutes are enacted by Gibraltar's House of Parliament and are called Acts.
The House of Parliament has full legislative powers including taxation but not with respect to foreign affairs or defence.
Gibraltar's Civil Courts consist of a Magistrates Court and a Supreme Court headed by a Chief Justice and a Court of Appeal. Further appeals are available to the Privy Council in London and, where appropriate, references can be made to the European Court of Justice and the European Court of Human Rights. The Gibraltar Court of Appeal comprises retired judges from the English Court of Appeal.
Gibraltars legal profession is fused - barristers can act as solicitors and solicitors have full rights of audience in court.
Gibraltar is an international financial centre so that much of Gibraltar's legal business is internationally based.