PC (Jamaica) A General Consumption Tax is a turnover tax. New provisions sought to tax touristic supplies. A tourist resort was managed for the petitioners. After falling into arrears with GCT, they asserted that they were not after all responsible for the collection of GCT. Their liability had been upheld first on an estoppel, then under s33(2).
Held: The potential libility of the managers to GCT did not displace that of the petitioners, who were liable as the registered taxpayers under the statute.
Judges:
Lord Nicholls of Birkenhead Lord Hoffmann Lord Hope of Craighead Lord Walker of Gestingthorpe Sir Philip Otton
Citations:
[2003] UKPC 62
Links:
Statutes:
General Consumption Tax 1991 (Jamaica) 3(1) 26A 33(2)
Jurisdiction:
England and Wales
Taxes – Other
Updated: 24 July 2022; Ref: scu.185173