Unicomer (St Vincent) Ltd v Appeal Commissioners and another (St Vincent and the Grenadines)
The Privy Council partly allowed Unicomer’s tax appeal, remitting the anti-avoidance and withholding tax issues, but dismissed the appeal on hire purchase income accrual.
- Corporate income tax
- Withholding tax
- Anti-avoidance
- Hire purchase accounting
- Income accrual
- Tax-law