General Consumption Tax - Section 38 General Consumption Tax Act - Section 17(I) Revenue Administration Act - Whether there was a basis for an audit of taxpayer’s returns and in raising GCT assessment - Whether assessment to additional GCT was a best judgment assessment - Whether assessment was wholly unreasonable and should be set aside.

Renewed application for leave to apply for Judicial Review – Parish Court Judge ruled evidence admissible - Whether ruling goes to jurisdiction - Whether arguable case with real prospect of success - Whether alternate remedy available by way of appeal.

Judicial Review - Labour Relations and Industrial Disputes Act (LRIDA)- Sections 2, 11 A (1), 12 (5) (c) - Employment terminated by reason of redundancy - Intervention of Minister of Labour and Social Security under the LRIDA sought after acceptance of redundancy package and filling of post the subject of the dispute - Whether the Minister acted ultra vires the Act in deciding not to refer the dispute to the Industrial Disputes Tribunal - Whether a Minister may properly consider the issue of waiver of the rights at sections 12 (5) (c) of the LRIDA in determining whether or not to exerc

Revenue Law - General Consumption Tax Act - Part V First Schedule - General Consumption Tax Regulations - Regulations 14 (7) (a) and (b) - Hotel Incentives Act - Fiscal Incentives (Miscellaneous Provisions) Act.

Constitutional Law - Constitution of Jamaica - Charter of Fundamental Rights and Freedoms - Sections 13 (3) (a), (c), (d), (e) and 16 (2).
The Legal Profession Act - Sections 3, 11 and 12 (7) - Legal Profession (Canons of Professional Ethics) Rules - Advertising regulations comprised in canons II (d) (ii), II(e), II (h), II (i), II (j), II(k) and II(l).

Inheritance - Intestates’ Estate and Property Charges Law 1937 - Section 4 (3) Status of Children Act 1976 - Whether child born out of wedlock entitled to benefit from estate of father who died intestate in 1950.
Marriage - Whether “bamboo marriage/wedding” valid under Marriage Law 1897- Whether marriage to be presumed at common law.

Revenue Law - Education Tax - Education Tax Act - Section 5(1)(c)(ix) Income Tax Act - Paths to Employer’s liability for Education Tax - Applicability of common law principles in determining whether a contract of service exists in determining liability for Education Tax.

Real Property - Proprietors registered as tenants in common - Purchase
price resulting trust.

Judicial Review - Application for Leave - Composite decision making process - Whether there are reasonable grounds for judicial review with a realistic prospect of success - Failure to challenge decision making process of appellate tribunal which is capable of curing defects in earlier process - Late stage amendment of application for leave.

Revenue Law - Customs Tariff (Revision) (Amendment) Resolution 2007 - Interpretation - Tariff Heading 04.01 and 04.02 - Meaning of “Cream” - Meaning of “concentrated” and “not concentrated” - Whether Elle & Vire whipping and cooking creams imported by the Appellant are “creams, concentrated” within the meaning of Tariff Heading 04.02.