Located on the southern tip of Spain, this small British enclave is home to some 28,000 people. However, many more people work there (and still benefit from the tax status) but live in nearby Spain where typical rental / property prices are much lower (a three bed house can cost from 700 euros per month). The Rock, as it is known, is home to a thriving offshore finance industry, with many different types of finance companies domiciled there. The area benefits from a fantastic temperate climate, and is within 2 hours flying time from London. Additionally, it is highly suitable for families, with a large ex-pat population living in Gibraltar or the surrounding area, and fantastic educational facilities also.