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

Core Citations

CONSIDERS

• Nicholas v Soundcraft Electronics Ltd

REFERS TO

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

[See more]

• Extrasure Travel Insurances Ltd v Scattergood

CONSIDERS

• Income Tax Act 2007 - Articles : S-3
• Income Tax Act 2007 - Articles : S-38
• Income Tax Act 2007 - Articles : S-35

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• Income Tax Act 2007 - Articles : S-34
• Income Tax Act 2007 - Articles : S-16
• Meyer v Scottish Co-operative Wholesale Society

RESUELVE RECURSO

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

APPLIES

• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner

REPORTED OPINION OF in

• [2012] NR Uned 43
• [2012] STC 1045
• [2012] BTC 116

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• [2012] WLR D 99
• [26/06/2012] TLR 1
• JM 2012 PC 3
• [2012] 1 WLR 1794

CITED in

• Digicel Jamaica Ltd v Commissioner of Taxpayer Appeals

This document cites

• Meyer v Scottish Co-operative Wholesale Society
• Edwards (Inspector of Taxes) v Bairstow
• Charterbridge Corporation Ltd v Lloyds Bank Ltd
• Extrasure Travel Insurances Ltd and another v Scattergood and another
• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner



See all quotations

• Extrasure Travel Insurances Ltd v Scattergood
• Nicholas v Soundcraft Electronics Ltd