Hearings
Jamaica
08 Mar 1976 [1977] AC 287; [1976] 2 WLR 986; [1976] 2 All ER 28, PC
Seramco Ltd Superannuation Fund Trustees v Income Tax Comr
Subject Matter
REVENUE — Jamaica — Income tax — Dividend stripping — Commissioner's refusal to make repayment of tax to exempt fund — Right of appeal — Disregard of transaction as artificial — Effect on persons concerned in transaction — Income Tax Law 1954, ss 10 (1), 63 (3)