Paul Desnoes v The Commissioner Of Taxpayer Appeals Department

IN THE SUPREME COURT OF JUDICATURE OF JAMAICA

REVENUE COURT APPEAL NO. 1 OF 2004

BETWEEN PAUL DESNOES APPELLANT

AND THE COMMISSIONER OF

TAXPAYER APPEALS DEPARTMENT RESPONDENT

Mr. Raymond Clough Instructed by Clough Long & Cow~pany for the

Appellant.

Mrs. Yolande Lloyd-Small and Miss Janice Beaumont instructed by

Tax Administration Services Department, for the Respondent.

Heard March 7, and March 10, 2005

ANDERSON, J.

The Appellant in these proceedings urges the Revenue Court to

overturn "the whole or part of a decision of the Commissioner of

Taxpayer Appeals (Department) and set out in a Notice of Decision

letter to the Appellant dated August 24, 2004 ... which decision

ordered that the Appellant Paul Desnoes pay the sum of $870,545.00

representing confirmed Estimated Assessment of Income Tax for the

years 1994 - 1998."