Members of the Law Offices
Areas of Specialization » Tax
Our Office has 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. The Second Edition is to be
published in October 2013.
Cases of Interest
Sagicor General Insurance Inc v The Board of Inland Revenue
Airports Authority of Trinidad and Tobago v The Board of
Barclays Bank International v Commissioner of Inland Revenue
Bata Shoe Company (Guyana) Limited v Attorney General and
Commissioner of Inland Revenue (Guyana) 1975
Myerson Company Limited v Board of Inland Revenue (Trinidad
and Tobago) 1986
Chasmin Investment Limited v Comptroller of Inland Revenue
(St. Lucia) 1985
Annette Chin Cheong v Board of Inland Revenue (Trinidad and
Bank of Nova Scotia v Comptroller of Inland Revenue (Grenada)