Dear Member,

Reference is made to the subject matter in which judgment was delivered by the Honourable Mr. Justice Ronnie Boodoosingh on the 27th June, 2019 a copy of which is attached.

The 33rd Council of the Law Association of Trinidad and Tobago (LATT) is pleased to advise that LATT was successful in the interpretation summons which it filed in order to determine whether annual subscriptions paid by practitioner members to LATT is subject to Value Added Tax (VAT) to be paid to the Board of Inland Revenue (BIR) under the Value Added Tax Act Chapter 75:06.

The Council of LATT shall consider the way forward relative to the effects of this judgment and shall revert to the Membership.

The Council of LATT is grateful for the hard work of our legal team which consists of Mr. Alvin Fitzpatrick SC, Mr. Kerwyn Garcia, Mr. Anil V. Maharaj and Mrs. Nicole de Verteuil-Milne.

Sincerely,
LAW ASSOCIATION OF TRINIDAD AND TOBAGO

Shankar Bidaisee
Secretary