Barrie Attzs, LL.B. (Hons.)

Barrie is a Caribbean tax lawyer and a member of Caribbean Commercial Law Chambers. He was formerly the tax partner at one of Trinidad & Tobago’s largest and oldest law firms, J.D. Sellier + Co. He represents clients in the areas of tax law, corporate & commercial law and litigation.

Barrie began his career in Canada at a large “Seven Sisters” international business law firm, Blake, Cassels & Graydon LLP, where he focused on corporate and commercial litigation. He has acted as Assistant Commission Counsel to one of the largest judicial inquiries in the history of the City of Toronto. More recently, Barrie has held the position of Senior Manager and Tax Consultant at Ernst & Young in Trinidad and Tobago and in Barbados, and has held the position of Group Tax Manager at one of the largest regional conglomerates in the Caribbean, Ansa McAL Limited. In these roles, he provided Caribbean tax planning and compliance advice and representation to a number of leading companies in various sectors including energy, financial services, manufacturing, media, automotive and construction in Antigua, Barbados, Dominica, Grenada, Guyana, St. Kitts, St. Lucia. He has advised on a range of commercial transactions including corporate finance, mergers and acquisitions, new business ventures, private equity transactions and project finance.

Barrie is a graduate of King’s College London University School of Law, wherein he obtained his LLB with Upper Second Class Honours. He subsequently attended law school in Canada and maintained a first class average in order to obtain the Certificate of Qualification, which is the equivalent to a Canadian law degree.

In 2012, Barrie obtain the Cert. FA designation after having successfully completed a prescribed course of studies in relation to the Trinidad & Tobago Banking and Financing industry.


BAR ADMISSIONS:


• Barrister & Solicitor, Notary Public, Law of Society of Upper Canada –2002
• Attorney-at-Law, Barbados, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and Trinidad and Tobago


EDUCATION:


• Bachelor of Laws, King’s College London University (UK)
• Certificate of Qualification, Federation of the Law Societies of Canada (equivalent of a Canadian Bachelor of Laws)
• Cert. FA (Certified Financial Advisor – Securities, Dealers, specialization), Institute of Banking and Finance of Trinidad & Tobago
• Legal Education Certificate, Hugh Wooding Law School


PROFESSIONAL MEMBERSHIPS:


• Law Society of Upper Canada
• The Law Association of Trinidad & Tobago
• Institute of Banking and Finance


PUBLICATIONS (select):


• Insider Trading and The Connected Person: The Implications of the Legislative Amendments – Institute of Banking & Finance of T&T Newsletter Issue 5 January 2015

• Material Change and Disclosure Obligations-Institute of Banking & Finance of T&T Newsletter Issue 2 May 2014

Payments to Non-Residents, Legal Minefields, the Management Charge Restriction, and Canons of Statutory Interpretation.

Tax Planning for Charities: An Oxymoron?

Case Analysis & Comparison: Filing an Amended Corporation Tax Return


IN THE MEDIA / OTHER:


Planting Seeds Caribbean: The TV Show Infomercial (June 2016)

• Guest Lecturer, University of the West Indies, “The Fiscal Regime for the Trinidad and Tobago Oil and Gas Sector” (April 2016)

“Recent Tax Cases: Implications for Tax Law and Appeal Practice in Trinidad and Tobago”, Published in the Jurist Dicit (March 2014)


RECENT CASES (Selected)


Barrie has advocated as lead counsel on the following cases:

•     C. Limited v The Board of Inland Revenue

•     C. Limited (No. 2) v The Board of Inland Revenue

•     Angostura Limited v The Board of Inland Revenue

•     Unilever Caribbean Limited v The Board of Inland Revenue (Tax Appeal Board; Court of Appeal)

•     SM Jaleel Limited v The Board of Inland Revenue

•     Ansa McAL Chemicals Limited v The Board of Inland Revenue

•     The Bank of Nova Scotia v The Comptroller of Inland Revenue (St. Vincent)

•     AV Knowles Limited v The Board of Inland Revenue

•     Grace Kennedy Limited v The Board of Inland Revenue

•     John Dickinson v The Board of Inland Revenue

•     Energy Solutions Group Limited v The Board of Inland Revenue

•     Svitzer Marine (Trinidad and Tobago) Limited v The Board of Inland Revenue

•     L. M. v The Board of Inland Revenue

     C.G. v The Board of Inland Revenue (Summary Judgement)


CONTACT


•     Telephone: +1-868-225-4529 ext 113

•     Facsimile: +1-868-225-5831

•     Email: barrie@attzslaw.com