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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A Second Look at Second Appeals ‘As of Right’: Privy Council confirms the proper approach in interpreting ‘as of right’ thresholds

The Privy Council delivered their decision upon a preliminary point arising in Rubis Bahamas Ltd. v Lillian Antionette Russell.

FOCUS Vol. 67, Issue 1/2025

This issue features the outcome of a Directors’ dispute, an overview of the DMTT Act, a judgment in a...