Angelique began practising as an Attorney-at-law in a small firm where she trained in family law, conveyancing, contract and succession laws, and also lectured on the Law of Trusts to students pursuing an LL.B with the University of London (External Programme).
Prior to joining Hamel-Smith in February 2011, Angelique was a Senior Manager in the Tax Services Department of one of the ‘Big Four’ audit firms where she spent almost seven (7) years. She provided extensive tax planning, advisory and consultancy services to financial institutions, other financial service providers, telecommunications and technology companies. She was also the Tax Project Manager and key Tax Team Member for highly specialized Government projects, including the development of the tax, legal and regulatory framework in respect of the Trinidad and Tobago International Financial Centre and the Evolving TecKnologies and Enterprise Development Company Limited project which entailed providing a gap analysis and a comparative study of the existing investment incentives and Free Zones legislation in T&T with that of 9 other countries, recommending investment incentives to be introduced in T&T for certain sectors, and recommending legislative amendments to the existing Free Zones legislation.
She has sound and expansive experience in dealing with issues relating to double tax treaties, corporate planning and restructuring (including tax due diligence exercises), special purpose vehicles, contractual agreements and other documentation. She currently leads the firm’s Tax Practice Group.
In April-June 2012, Angelique worked for the International Bureau for Fiscal Documentation (IBFD) where she conducted research on inter alia, transfer pricing and aggressive tax planning. She also provided client services including conducting an analysis of the International and regional best practice in respect of the transparency of the tax incentives regime for the Government of Zambia. She also reviews and edits documents for publications on Trinidad and Tobago tax matters, and is an Author and Correspondent for the IBFD Tax News Services.
Angelique Bart is featured with a No. 3 Ranking among the corporate/commercial lawyers in Trinidad & Tobago. A sample of the commentaries reported by Chambers Global include:
“she is passionate and zealous in the representation of her clients and acts with a good sense of urgency to get resolutions quickly.” Clients also appreciate her “technical precision” and high-level insight into procedural issues.” – 2018
2015: Contributor, Women, Business and the Law 2016: Getting to Equal – World Bank Group
2015: Co-Author of Billion Here, A Billion There, Linkage Magazine, Ed. 2/2015, a publication of AmCham, Trinidad and Tobago
2015: Contributor, Doing Business Guide – World Bank Group
2013-2015: Author, Trinidad and Tobago Tax Chapters, IBFD
2013: Co-Author, Doing Business in Trinidad and Tobago, Caribbean Corporate Counsel, Quarterly Journal for ACCC
2013: Contributor, Global TP Survey and Country Guide 2013
2012: Author, Related Party Transactions and Transfer Pricing: A Brief Introduction, Parts I and II, Hamel-Smith Forum
2007: Contributor, World Bank Doing Business Guide – World Bank Group
2005-2010: Contributor, PwC’s National Budget Memo Publication – PricewatersCoopers Trinidad and Tobago
2003: L.E.C. Hugh Wooding Law School
2001: L.L.B (Hons.) University of the West Indies
1998: Diploma in Public Management