The Law Offices have paid special attention to the interpretation of the provisions of Income Tax legislation and
the structuring of transactions in a most tax efficient manner.

The head of the Law Office has participated in a number of the important decisions in this area in the Commonwealth Caribbean.

On the literary level, the head of the Law Offices has written extensively on the subject culminating with the publication of the book entitled "Income Tax Law in the Commonwealth Caribbean" by Butterworths of London in early 1997.

Cases of Interest

Barclays Bank International v Commissioner of Inland Revenue (Guyana) 1995
(Duties of commercial banks to disclose their customers' business)

Bata Shoe Company (Guyana) Limited v Attorney General and Commissioner of Inland Revenue (Guyana) 1975
(Constitutional issues in relation to the validity and enforceability of tax legislation)

Myerson Company Limited v Board of Inland Revenue (Trinidad and Tobago) 1986
(Scope of anti-avoidance provisions in relation to operations of multinational corporations)

Chasmin Investments Limited v Comptroller of Inland Revenue (St. Lucia) 1985
(Interpretation of anti-avoidance legislation in relation to corporate restructuring)

Annette Chin Cheong v Board of Inland Revenue (Trinidad and Tobago) 1998
(Test case involving BIR decision to treat premiums paid by employer on policy on life of employee as income of employee)

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