ARTICLES

“The subject whether poor and humble or wealthy and noble, has the legal right so to dispose of his capital and income as to attract upon himself the least amount of tax.” This famous quote was used by Lord Atkin in the house of lords in 1936. In 2014 the government of Jamaica passed two key pieces of Legislation that are collectively known as the omnibus legislation, namely, the Fiscal Incentives (Miscellaneous Provisions) Act, 2013 (“Fiscal Incentives Act”) and the Income

Are you doing business in Jamaica? Then you no doubt have questions about legal compliance and regulatory obligations for your new business. The limited liability company is the main vehicle through which a modern business is run. It is usually the preferred choice for various reasons including: protection from personal liability of the shareholders through the separate legal personality of the company, creating a brand name that is recognisable and building a reputation for

What is a transfer?  To paraphrase the definition of section 2 of the Transfer Tax Act (the “Act”) ,  A transfer means any transmission...

Starting a business in Jamaica is an exciting endeavour that promises numerous opportunities for growth and success. Whether you are an...