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Tax – Appeal. The Privy Council allowed the taxpayer insurance company's appeal against findings of the Jamaican courts with regard the tax consequences of a change in practice for valuation of its reserves, arising from the Jamaican Insurance Act 2001. The effect of submitting an amended tax return had been to create a substantial loss for the taxpayer, which had been disallowed by the local tax authority. The Privy Council held that a change by actuaries in the method of calculating the taxpayer's actuarial reserves was to be properly regarded as a change in accounting policy.
Tax – Appeal. The Privy Council allowed the taxpayer insurance company's appeal against findings of the Jamaican courts with regard the tax consequences of a change in practice for valuation of its reserves, arising from the Jamaican Insurance Act 2001. The effect of submitting an amended tax return had been to create a substantial loss for the taxpayer, which had been disallowed by the local tax authority. The Privy Council held that a change by actuaries in the method of calculating the taxpayer's actuarial reserves was to be properly regarded as a change in accounting policy.
The Bar Council is ready to support a turn to the efficiencies that will make a difference
By Louise Crush of Westgate Wealth Management
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