In the 2016/2017 Budget Communication, Prime Minister Christie communicated the Government’s intention to provide real property tax relief in respect of various properties as reflected in:-

(i) The Real Property Tax (Amnesty) Order, 2016, which came into effect on 1st July, 2016 and encourages taxpayers in arrears with the payment of real property taxes to bring their accounts up to date; and

(ii) The Real Property Tax (Waiver of Tax) Act, 2016, which also came into effect on 1st July, 2016, and provides for the waiver of real property tax arrears and accumulated surcharges in respect of owner- occupied properties and renovated dilapidated buildings.

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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...