BU read the Barbados Today article with  interest which outlined Vernon Smith QC reaction to being characterised a delinquent Barbados Bar Association (BA) member. The BU family is reminded of the list which was circulated by the BA and posted to BU in a blog by Caswell Franklyn – Defaulting Lawyers.

BU has posited a view that the Legal Profession Act contravenes the Constitution of Barbados concerning lawyers who opt not to pay BA fees and is therefore a nullity ab initio. Vernon Smith’s view has also been discussed.  Now that he has come public in his defense it provides the opportunity for the BU family to explore the matter further.

Vernon Smith is quoted in the article as follows:

“However, Smith pointed to a long-standing dispute he has had with the Bar Association over his “conclusion” that the law did not require attorneys to pay VAT on subscription fees. He pointed to a January 29, 1997 letter to the secretary of the Bar Association, under the heading “Barbados Bar Association subscription for the year 1997 for Vernon O. Smith and Laurie-Ann Smith of Smith & Smith.” [BU emphasis]

BU proffers the following decision in a House of Lords case for BU legal eagles to ponder given the recent turn of events fired by Vernon Smith QC public position on the matter. We digress to clarify that any reference to BU legal eagles includes Caswell Franklyn who has shown an above average grasp of legal matters posted to BU. Surely some members of the BU family have been most uncharitable to Caswell when debating legal issues. As a consequence Caswell has NOT been amused.

Here is the case referred to  which appears to give credence to Smith’s position that it is illegal for the BA to charge members VAT on subscriptions.

• Judgment – Institute of Chartered Accountants in England and Wales v. Commissioners of Customs and Excise