Collector of Taxes v Winston Lincoln
| Jurisdiction | Jamaica |
| Date | 1988 |
| Year | 1988 |
| Court | Court of Appeal (Jamaica) |
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8 cases
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Stewart's Hardware Ltd v Commissioner of General Consumption Tax; Dominion House Ltd v Commissioner of General Income Tax
...or inaccurate returns" [38 (1) (b)] as well as to "calculations" [38 (2)]. The appellant sought to rely on three authorities: Collector of Taxes v. Winston Lincoln [1988] 25 J.L.R. 44; R. v. Commissioner of Income Tax, Ex Parte Donald Panton [1988] 25 XLR. 448 and Danmark and Forestwood v. ......
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Desnoes (Paul) v Commissioner of Taxpayer Appeals Department
...in breach of rules of natural justice, or bias or some other error in law. 18Both sides in this appeal cited the case, Collector of Taxes v Winston Lincoln, (1998) 25 J.L.R. 44, a decision of the Jamaican Court of Appeal. In that case the taxpayer challenged the right of the Commissioner of......
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D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)
...similar circumstances in Scotland. 32 Finally, on this aspect of the matter, I do not think that the reference by Downer JA in Winston Lincoln v Collector of Taxes (1988)25 JLR 44, 56 to the "fair hearing requirements contemplated by" the Act, can readily be transposed into the context of t......
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Llandovery Investments Ltd v Commissioner of Taxpayer Appeals [Revenue Court]
...state the basis on which the assessment is made. 40 In this regard, Counsel for the Appellant cites the well-known case of Collector of Taxes v Winston Lincoln [1988] 25 JLR 44 per Downer J.A. It was again submitted by counsel Mr. Hamilton, as he has done in other cases involving the making......
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