bdabar@logic.bm   |   (441) 295 4540   |   Second Floor, Swan Building 26 Victoria Street Hamilton HM 12, Bermuda

This section is new and is currently under construction. 

 

 

PUPILS & PAYROLL TAX EXEMPTION 

The firm is to write to the Tax Commissioner Mr. Derek Rawlins seeking  exemption from having to pay payroll tax PRIOR to the pupil beginning employment. It is not granted retroactively. The Training scheme PAYROLL TAX EXEMPTION is not an entitlement, but rather provided on an application basis only and subject to Ministerial approval before  being enacted. All training schemes are vetted by the National Training Board.

 

Taxpayers must complete the 'Application for Approval of a Training Scheme' which can be found online athttps://www.gov.bm/payroll-tax.   Completed forms must be forwarded to the Office of the Tax Commissioner coupled with a full description of the training programme.  Once vetted you will be contacted by the Office of the Tax Commissioner. If approved the Employer portion of tax on the remuneration paid to the employee in question will be tax exempt. Enquiries can be made via email at taxenquiry@gov.bm or via phone at Tel: 297.7754. The Office is located at F.B. Perry Building I 40 Church Street I Hamilton I Bermuda HM 12

 

PUPILS COMPLETING “MASTERS OF LAWS IN PROFESSIONAL LEGAL PRACTICE” TO SHOW ADDITIONAL PROOF OF QULAIFICATIONS WHEN APPLYING FOR ADMISSION TO THE BERMUDA BAR

Bar Council having reviewed recent call papers submitted by pupils seeking admission to the Bermuda Bar would like to highlight that additional affidavits were required to be filed with the Courts and Bar Council because terminology was not adequately included in the initial affidavit submitted showing proof of meeting the requirement of the Supreme Court Act 1905 (Sections 51 & 52) and particularly provision d(ii), have passed the final examination required for qualification as a solicitor in England etc.  The requirement means that there needs to be provided appropriate evidence of having passed the final examination required for qualification as a solicitor in England & Wales.

 

A “Masters of Laws in Professional Legal Practice” on its own, notwithstanding the awarding institution, is not sufficient evidence of having passed the final examination required for qualification as a solicitor in England & Wales.   It, and a Pupil’s application for admission to the Bermuda Bar must be accompanied by one of the following:

 

- Evidence of having also been awarded an appropriate and acceptable primary degree, such as a LLB or GDPL; and

 

- Evidence that the LLM awarded either satisfies or exempts the Pupil from both Stage 1 and Stage 2 of the Legal Practitioners Course as prescribed by the Solicitors Regulatory Authority, such evidence to be in the form of a separate formal document from the awarding institution confirming same.   In many cases that may be provided in the body of letter accompanying the award, but in certain cases may require a separate application to relevant department within the awarding institution if the accompany letter does not otherwise expressly state the required information.

 

Please note that certain awards may state that “This award satisfies the Solicitors Regulation Authority’s retirements for the Legal Practice Course”; however, the Solicitors Regulatory Authority has advised this is only when provided in conjunction with the items above. 

 

Bar Council would like all law firms to review their draft admission papers to ensure that the provisions for admission to the Bermuda Bar are met. Pupils completing a “Masters of Laws Professional Legal Practice” should include the items identified above  in order to satisfy the qualifications for admission to the Solicitors Regulatory Authority, therefore meeting the same requirements for admission to the Bermuda Bar. Accordingly, terminology needs to be added to the Affidavit of the Pupil stating “I enclose a copy of the letter from the (NAME OF UNI HERE) dated (DATE HERE) confirming that I have successfully completed the Legal Practice Course and that there is now produced and shown at Exhibit (xxx-x) a true copy of the (NAME OF UNI HERE) letter (DATE HERE). 

 

Bar Council will then inform the Registrar and the Chief Justice that the Pupil has satisfied the requirement for admission to the Bermuda Bar and that Bar Council (subject to meeting all requirements) has no objection to the call taking place.