Judgment
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)
Full metadata
| Cause Number | Civ App 0035/1980 |
|---|---|
| Court | CICA (Civ) |
| Judge | Carey JA, Kerr JA, Wright JA |
| Parties | Stamp Commissioner of Jamaica v Arpad Ronai - Judgment |
| Judgment Date | 1982-07-30 |
| Subject | 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) |
| Filename (current) | 82-07-30_stamp_commissioner_of_jamaica_v_arpad_ronai.pdf |
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