SPECIAL PRACTISING CERTIFICATES ISSUED SUBJECT TO PRIOR APPLICATION AND BAR COUNCIL APPROVAL:
The Bar Council has reviewed its guidelines on admission of foreign leading counsel and the issuance of Special Practicing Certificates. Under the guidelines, Bar Council review the propriety of the use of foreign leading counsel for each hearing in which a client wishes them to appear before the Bermuda courts and for each application for a work permit from the Department of Immigration. If Bar Council determines that the use of foreign leading counsel is appropriate, then it issues a Special Practicing Certificate to that counsel for that hearing. Under Rule 7(2)(a) of the Bermuda Bar (Practicing Certificate) Rules 1984, “for a hearing before the Commercial Court or any appeal from the Commercial Court, without legal aid”, the fee is $2000.00 for each such hearing or application to the Department of Immigration, with a further fee of $350 per application for any additional hearing coming out of the same matter thereafter and which are subject to Bar Council prior approval. The fee payable to the Bermuda Bar Association to issue a Special Practising Certificate for Criminal matters shall be $250
QC'S OPERATING IN BERMUDA & OBLIGATIONS TO THE OFFICE OF THE TAX COMMISSIONER:
Joelene Lindsay, MBA, CIA, Senior Tax Auditor asks that law firms who bring in QC’s who have provided services in Bermuda be made aware of the requirement to register for Payroll Tax in accordance with the Taxes Management Act 1976.
The updated Payroll Tax registration form & Tax Inactive form can be found at https://www.gov.bm/registering-changing-or-closing-tax-account. These forms must be forwarded to all QC’s who will be providing services here at any point in the future.
The Office of the Tax Commissioner would appreciate your cooperation in ensuring that all QC’s operate in accordance with Bermuda’s tax laws. Should you have any questions please free to email the Tax Office at firstname.lastname@example.org
QC Payroll Tax Guidance Notes (Updated by Tax Commissioner 19 July 2018)