Nicholas Pereira

Nicholas’s practice focuses on tax law.

Nicholas regularly represents taxpayers in tax appeals before the courts as well as the specialised tax tribunals (i.e. the Special Commissioners of Income Tax and the Customs Appeal Tribunal) on matters pertaining to income tax, real property gains tax, stamp duty, goods and services tax, sales tax, service tax, customs duty and excise duty.

Drawing from his experience in tax litigation, Nicholas works closely with clients (and their tax consultants) in managing tax audits or investigation, with the aim of resolving matters before they escalate to the courtroom or, at the very least, narrowing the issues that need to be litigated.

Nicholas also has a strong background in technical tax work and frequently renders legal opinions to both taxpayers and tax consultants. His legal opinion is usually sought to assist taxpayers and tax consultants in taking a stand in relation to the taxability of a transaction, the tax risks associated with a transaction, the position to be taken for tax filing purposes, the applicability of any tax incentive, cross border tax issues, transfer pricing issues and stamp duty implications.

Additionally, Nicholas helps clients in dealing with complex tax issues that arise from commercial transactions and restructuring exercises. On top of providing advice on these issues, he is able to prepare the necessary documentation such as board resolutions, agreements and reports.