We are pleased to present our pre and post commentary on the Trinidad & Tobago 2015 National Budget. Our Budget Memorandum "Innovation - the key to Economic Development" provides our views and analysis on the Fiscal Measures which were presented by the Minister of Finance and the Economy, Senator the Honourable Larry Howai, on Monday 8 September, 2014. We hope you find our commentary insightful and please contact our Tax team if you would like to discuss our publication further.