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Reynolds v Commissioner of Income Tax

Cited authorities 10 Cited in 2 Precedent Map Related
Vincent
JurisdictionTrinidad & Tobago
Date1964
CourtCourt of Appeal (Trinidad and Tobago)
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2 cases
  • The Attorney General v Gordon Grant and Company Ltd
    • Trinidad & Tobago
    • Court of Appeal (Trinidad and Tobago)
    • 18 November 1977
    ...adopt as my own the following statement appearing in the judgment of Wooding, C.J. in Reynolds v. Income Tax Commissioner, [1964] 7 W.I.R. 154 at p.157: “It is therefore not very practicable in the instant case to rely on cases decided elsewhere save in respect of basic principles of const......
  • Unilever Caribbean Ltd v Board of Inland Revenue
    • Trinidad & Tobago
    • Court of Appeal (Trinidad and Tobago)
    • 14 December 2016
    ...of statutory construction which are applicable to taxing statutes were identified in the case of Reynolds v Income Tax Commissioner (1964) 7 WIR 154, where then Chief Justice Wooding stated in relation to the construction of the then Income Tax Ordinance: “It must be read as a whole so as t......

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