In the 2014/2015 Budget Communication presented by The Right Honourable Prime Minister Perry Christie, the Government communicated its intention to amend the Value Added Tax Act and the Stamp Act in ways which will affect real estate transactions in The Bahamas. These amendments are reflected in the Value Added Tax (Amendment) Act, 2015 and the Stamp (Amendment) Act, 2015 (both of which took effect on 1st July, 2015).

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FOCUS Vol. 67, Issue 2/2025

This issue discusses the proper approach in interpreting ‘as of right' thresholds, the significant changes in the appeal process...

Contemplation & Consequence: Trustee Liability After Retirement

Under the principles from Head v Gould, and recently reaffirmed by the English Court of Appeal, a retiring trustee...