A Company Ltd v Board of Inland Revenue
Jurisdiction | Trinidad & Tobago |
Judge | Barnes, J.,Burke, J.,Dean-Maharaj, J. |
Judgment Date | 12 March 1990 |
Court | Tax Appeal Board (Trinidad and Tobago) |
Docket Number | Nos. I 1 & I 2 of 1985 |
Date | 12 March 1990 |
Tax Appeal Board
Barnes, J.; Burke, J.; Dean-Maharaj, J.
Nos. I 1 & I 2 of 1985
Mr. S.S. Jairem and Mr. M. Haynes for appellant
Mrs. E. Bridgeman-Volney for appellant
Revenue law - Income tax — Income from commissions — Appeal against reassessment of corporation tax and unemployment levy — Reassessment based on respondent's view that appellant had earned income from commissions received under an agreement with a U.S. corporation — Purported assignment of appellant's contract with the U.S. corporation — Corporation deemed a sham — Appeal dismissed.
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