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Henry, Ava v The Commissioner General Tax Administration Jamaica (Filed against Commissioiner of Taxpayer Appeals)

Case Number: 
RANo. 4 of 2011
Neutral Citation: 
[2015] JMRC 2
Date of Delivery: 
20.04.2015

Income Tax Act – Section 5 (1) (c) (ix) - Whether Agreements between Taxpayer/Appellant and Workers Contracts for Services or of Service – Whether Persons Working with Taxpayer Employees or Independent Contractors – Education Tax – Purposive Construction.