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

Core Citations

CONSIDERS

• R v Wilson (Roy)
• Argosy Company Ltd in Voluntary Liquidation v Commissioner of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

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• MacNiven v Westmoreland Investments Ltd
• Re McGuckian (No 1)
• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• R v Electricity Comrs.ex parte London Electricity Joint Committee Company
• MacNiven v Westmoreland Investments Ltd
• Furnell v Whangarei High Schools Board
• Beswick v Beswick
• Sharrment Pty Ltd Vofficial Trustee in Bankruptcy
• Rees v Crane
• Davis (A.P.) (Respondent) v Johnson (A.P.) (Appellant)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Russell v Norfolk (Duke of)
• Commissioners of Inland Revenue v Duke of Westminster
• J Astaphan & Company (1970) Ltd v Comptroller of Customs and Another
• Snook v London and West Riding Investments Ltd
• Pepper (Inspector of Taxes) v Hart
• Barings Plc ((in Liquidation)) and Another v Coopers and Lybrand (A Firm) and Others ; Barings Futures (Singapore) (PTE) Ltd ((in Liquidation)) v Mattar and Others
• Wiseman v Borneman

CONSIDERS

• Finance Act 1976 - Articles : S-61
• Finance Act 1976 - Articles : S-63
• Finance Act 1960 - Articles : S-28

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• Finance Act 1989 - Articles : S-162

REFERS TO

• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner

CITES

• Meyer v Scottish Co-operative Wholesale Society
• Charterbridge Corporation Ltd v Lloyds Bank Ltd
• Nicholas v Soundcraft Electronics Ltd

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• Edwards (Inspector of Taxes) v Bairstow
• Extrasure Travel Insurances Ltd and another v Scattergood and another

APPEAL RESOLVED in

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

REPORTED OPINION OF in

• [2007] 10 JJC 3102
• JM 2007 SC 109

This document cites

• Federal Cases - 293 U.S. 465 (1935), 127, Gregory v. Helvering
• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Snook v London and West Riding Investments Ltd
• MacNiven v Westmoreland Investments Ltd
• Wiseman v Borneman



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Meyer v Scottish Co-operative Wholesale Society
• Pepper (Inspector of Taxes) v Hart
• Davis (A.P.) (Respondent) v Johnson (A.P.) (Appellant)
• Commissioners of Inland Revenue v Duke of Westminster
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Charterbridge Corporation Ltd v Lloyds Bank Ltd
• Sharrment Pty Ltd Vofficial Trustee in Bankruptcy
• R v Electricity Comrs.ex parte London Electricity Joint Committee Company
• R v Wilson (Roy)
• Rees v Crane
• J Astaphan & Company (1970) Ltd v Comptroller of Customs and Another
• Furnell v Whangarei High Schools Board
• Argosy Company Ltd in Voluntary Liquidation v Commissioner of Inland Revenue
• Extrasure Travel Insurances Ltd and another v Scattergood and another
• Beswick v Beswick
• Century National Merchant Bank Ltd et Al v Davies et Al
• Director of Public Prosecutions v Mollison (No. 2)
• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner
• Deaton v The Attorney General and the Revenue Commissioners
• Nicholas v Soundcraft Electronics Ltd
• MacNiven v Westmoreland Investments Ltd
• Barings Plc ((in Liquidation)) and Another v Coopers and Lybrand (A Firm) and Others ; Barings Futures (Singapore) (PTE) Ltd ((in Liquidation)) v Mattar and Others
• Russell v Norfolk (Duke of)
• Finance Act 1989
• Finance Act 1960