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Hosang Hason, Christopher Roberts, Christopher Barnes, Rudolph Speid and Oliver Clarke v The Commissioner of Taxpayer Audit and Assessment and the Attorney General of Jamaica

Court: 
Supreme Court
Catchwords: 

Refund of Voluntary Contributions to employee-Pension Scheme-Whether liable to income tax 1955, Sections 2, 5, 13 and 44 Income Tax Act- 31 and 32-Pensions (Superannuation Funds and Retirement Schemes) Act 2004-Interpretation of Revenue Statute

Document Type:

Year: 
2017
Suit/Claim number: 
2011 HCV 03071
Neutral Citation: 
[2017] JMSC Civ 160