A Company Ltd v Board of Inland Revenue

JurisdictionTrinidad & Tobago
JudgeBarnes, J.,Burke, J.,Dean-Maharaj, J.
Judgment Date12 March 1990
CourtTax Appeal Board (Trinidad and Tobago)
Docket NumberNos. I 1 & I 2 of 1985
Date12 March 1990

Tax Appeal Board

Barnes, J.; Burke, J.; Dean-Maharaj, J.

Nos. I 1 & I 2 of 1985

A Company Limited
Board of Inland Revenue

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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