Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd

Core Citations

CONSIDERS

• Sharrment Pty Ltd Vofficial Trustee in Bankruptcy
• Pepper (Inspector of Taxes) v Hart
• Runa Begum v Tower Hamlets London Borough Council

[See more]

• Hitch and Others v Stone (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Heisler v Anglo-Dal Ltd
• National Westminster Bank Plc v Jones and Others
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd

RESUELVE RECURSO

• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd

REFERS TO

• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner
• Snook v London and West Riding Investments Ltd
• Europa Oil (N.Z.) Ltd v Inland Revenue Commissioner

[See more]

• Noved Investment Company v HM Revenue and Customs
• Baldeo G. Singh v The Board of Inland Revenue

CONSIDERS

• Jamaica Flour Mills Ltd v West Indies Alliance Company Ltd & others
• Linotype-Hell Finance Ltd v Baker
• Wilson v Church

[See more]

• Youssoupoff v Metro-Goldwyn-Mayer
• Pepper (Inspector of Taxes) v Hart

CITES

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

REPORTED OPINION OF in

• [2010] 2 JJC 1201

APPEAL RESOLVED in

• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd (in Voluntary Liquidation)

This document cites

• Federal Cases - 962 F.2d 1077 (1st Cir. 1992), 91-1613, Crowley v. C.I.R.
• Federal Cases - 109 F.3d 56 (1st Cir. 1997), 96-1730, Bergersen v. C.I.R.
• Pauli v. ACE INA Ins., (2004) 354 A.R. 348 (CA)
• Snook v London and West Riding Investments Ltd
• National Westminster Bank Plc v Jones and Others



See all quotations

• MacNiven v Westmoreland Investments Ltd
• Heisler v Anglo-Dal Ltd
• Hitch and Others v Stone (Inspector of Taxes)
• Runa Begum v Tower Hamlets London Borough Council
• Pepper (Inspector of Taxes) v Hart
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Linotype-Hell Finance Ltd v Baker
• Pepper (Inspector of Taxes) v Hart
• Edwards (Inspector of Taxes) v Bairstow
• Noved Investment Company v HM Revenue and Customs
• Sharrment Pty Ltd Vofficial Trustee in Bankruptcy
• Wilson v Church
• Jamaica Flour Mills Ltd v West Indies Alliance Company Ltd & others
• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner
• Europa Oil (N.Z.) Ltd v Inland Revenue Commissioner
• Youssoupoff v Metro-Goldwyn-Mayer
• Baldeo G. Singh v The Board of Inland Revenue