February 9, 2023

A small step for jurisprudence, a giant leap for jurist-practice. In a recent decision of Justice R. Rahim, PriceSmart Clubs (TT) Ltd and The Board of Inland Revenue CV2019-01898 (the “PriceSmart Decision”), the Court held, amongst other things, that the Board of Inland Revenue (the “Revenue”) failed to make a decision on the taxpayer’s application […]

Recent Tax Case: C. Limited (No. 2) v. The Board of Inland Revenue Background It is the bane of every taxpayer, and every tax professional who represents taxpayers, to receive the following reason in an Explanation of (Audit) Adjustments from the Board of Inland Revenue (the “Revenue”) as the purported justification for why an additional

Since the case of PriceSmart v the Board of Inland Revenue confirmed the High Court’s jurisdiction to adjudicate issues of tax administration, taxpayers have been emboldened to ventilate other issues of the Board of Inland Revenue’s (the “Revenue”) maladministration – issues that have vexed taxpayers for years. Most recently, Rahim J., who, coincidentally, was also