Profile - Angelique Bart - M. Hamel-Smith & Co.
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Attorney Profile

Angelique Bart

Partner

Angelique Bart, Partner at M. Hamel-Smith & Co.
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Phone: 868 299 0981
Mobile: 868 389 6815

Bar Admissions

2003: Trinidad & Tobago

2004: Guyana

Areas of Practice

  • Tax and Legal Planning
  • Tax Litigation
  • Tax Advisory
  • Tax Appeals
  • General Commercial law
  • Immigration Law (Work Permits)

Profile

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.

Current Involvement

  •  Tax planning, advisory and consultancy services, by addressing issues of tax and business structuring for an array of clients including US publicly listed entities and several companies operating in the petroleum sector.  Some notable projects in this area are:
    1. Acting for an American publicly listed multinational conglomerate with worldwide subsidiaries involved in manufacturing in the energy sector by providing tax structuring advice as well as implementing an efficient corporate structure.  Value of the matter was US$449M
    2. Advising on the efficient options for financing an acquisition by a local company and revising the entire corporate structure with a view to making it more commercially efficient.  The matter value was TT$1B.
    3. Advising a high net worth local family with estate and succession planning by utilizing cross-border tax and legal options. Our representation included inheritance and wealth management structuring advice, advising on the tax and legal implications of the options, and designing/implementing an action plan for the selected option.  The matter value was $TT$764.1M.
  • Tax Dispute Resolution – Angelique represents our clients in all tax litigation and has engaged in negotiations and out-of-court settlement discussions with the relevant Tax Authorities to secure amicable resolutions to a number of tax disputes. In addition, she assists with case preparation from Audit to the Objection Stage.
  • Advising on legal implications of proposed commercial transactions and preparing the relevant legal documentation to facilitate these transactions.

Publications

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

Education

2003:  L.E.C. Hugh Wooding Law School

2001:  L.L.B (Hons.) University of the West Indies

1998:  Diploma in Public Management