Payments to Non-Residents, Legal Minefields, the Management Charge Restriction, and Canons of Statutory Interpretation.
Given the current backlog of cases at the Tax Appeal Board, the length of time it takes for decisions to […]
News/Articles
Tax Planning for Charities – An Oxymoron?
I know what you are thinking. Charities do not pay tax and therefore do not need to tax plan. Am
C Limited v The Board of Inland Revenue – Doubtful Debts are Deductible
Are doubtful debts (as distinct from bad debts) deductible for tax purposes? For the first time in Trinidad and Tobago
Another Trinidad & Tobago Tax Amnesty
The Finance (No. 2) Bill, 2016 was brought before Trinidad and Tobago‘s Parliament on Friday July 1, 2016 and was assented
Case comparison and analysis: A Ltd. v The Board of Inland Revenue and SG Inc. v The Board of Inland Revenue
Can a taxpayer submit an amended tax return to the Board of Inland Revenue in order to correct a previous
One More Barbados Tax Amnesty – Update
Specifically, during the 2016/2017 Barbados Financial Statements and Budgetary Proposals, the Minister of Finance proposed that the Government will again
Trinidad and Tobago signs IGA on FATCA with the United States of America
Trinidad and Tobago’s Honourable Finance Minister Colm Imbert signed a Model 1 Inter-Governmental Agreement (IGA) with the USA on 19
T&T’s 2016 Budget – A Blueprint for Transformation and Growth?
In Greek mythology, a phoenix is a long-lived bird that is cyclically regenerated or reborn. As the mythical phoenix periodically rises
Avoiding interest on quarterly taxes in Trinidad and Tobago
In Trinidad and Tobago, interest may be avoided by a company on the payment of quarterly taxes should the required
Recent Tax Case: C.G. v. The Board of Inland Revenue
The Appellant raised a previously untested point before the Appeal Board: whether a taxpayer can obtain an order for summary