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Jamaica Inn Limited v The Commissioner General Tax Administration Jamaica

Case Number: 
2021 RV 00003
Neutral Citation: 
[2021] JMRC 5
Date of Delivery: 
22.10.2021

Revenue Law - Education Tax - Education Tax Act - Section 5(1)(c)(ix) Income Tax Act - Paths to Employer’s liability for Education Tax - Applicability of common law principles in determining whether a contract of service exists in determining liability for Education Tax.

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