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Judgment · jid 6752 · pdb #2022

Stamp Commissioner of Jamaica v Arpad Ronai - Judgment

Civ App 0035/1980 · 1982-07-30

Interpretation of Transfer Tax Act (Jamaica); Taxability of property transfers pursuant to exercised options; Distinction between option contracts and contracts of sale; Retroactive application of tax legislation; Relevance of English case law (e.g., William Cory v IRC)

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