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Gibraltar's fortifications are clustered in three main areas. The densest fortifications are in the area where historically Gibraltar was under the most threat – at the north end of the peninsula, the North Front, facing the isthmus with Spain. Another group of fortifications guards the town and the harbour, referred to as the West Side. The ...
Map of the status of the isthmus according to the Spanish position. Spain does not acknowledge British sovereignty over Gibraltar, as they consider that the only part that was ceded was the fortified perimeter of the city, and the rest had no territorial jurisdiction (the literal phrase of the treaty is "the Catholic King wills, and takes it to be understood that the above-named propriety be ...
Although Napoleon had no intention of attacking Gibraltar, the British feared that the Lines could be used to support a French siege against the territory. The modern town of La Línea de la Concepción was subsequently established amidst the ruins of the fortifications, of which only a few fragmentary remains can be seen today.
The territorial government of Gibraltar, based on law in the 2006 constitution, collects its own taxes and budgets its costs and capital expenditure, with maximum personal tax rates of 28% and company tax of 10%. Spain notes that the European Commission is investigating the tax regime of Gibraltar and that Spain considers Gibraltar a tax haven.
It is one of a dozen batteries in Gibraltar that had 9.2-inch guns installed around the turn of the 20th century. 36°07′42″N 5°20′39″W / 36.128373°N 5.34425°W / 36.128373; -5.34425 ( Breakneck
Spain responded the following year by constructing a line of fortifications across the upper end of the peninsula, cutting off Gibraltar from its hinterland. The fortifications, known to the British as the Spanish Lines, and to Spain as La Línea de Contravalación (the Lines of Contravallation ), were later to give their name to the modern ...
This fortification was constructed by the Spanish after Gibraltar was formally ceded to the United Kingdom after being captured by an Anglo-Dutch force in 1704. The agreement to cede the isthmus was part of the Treaty of Utrecht and Spain gave Britain Menorca , Gibraltar and the right to sell slaves to Spanish colonies.
After the British took Gibraltar in 1704 they further strengthened these fortifications, flooding the land in front and turning the curtain wall into the Grand Battery. Today, the bastion is surrounded by reclaimed land to the west and north. Glacis Road runs along the base of the bastion's former glacis.