A Company Ltd v Board of Inland Revenue

• Jurisdiction: Trinidad & Tobago
• Court: Tax Appeal Board (Trinidad and Tobago)
• Judge: Barnes, J.,Burke, J.,Dean-Maharaj, J.
• Judgment Date: 12 March 1990
• 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

A Company Limited

and

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...