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Ava Henry v Commissioner General Tax Administration Jamaica
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1 User Commentary

Melanie Davidson (In-house lawyer) 28 September 2015

Case Digest; Ava Henry v. The Commissioner General Tax Administration Jamaica (Filed against Commissioner of Taxpayer Appeals) [2015] JMRC 2

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The Revenue Court handed down its judgment in Ava Henry v. The Commissioner General Tax Administration Jamaica (Filed against Commissioner of Taxpayer Appeals) [2015] JMRC 2.

The appellant operated a beauty salon and day spa. An audit was conducted on the appellant’s business in accordance with the income tax and education tax acts, which resulted in the appellant’s tax liability being adjusted by the Commissioner of the Taxpayer Audit and Assessment Department to include her employees.

The main issue that arose in the appeal is whether or not the arrangements that existed between the appellant and her workers (therapists) classified them as employees or independent contractors.

In their judgment F. Williams, J. commented that “[t]he presence of a clause declaring the circumstances of the appellant’s arrangement with each therapist to be that of a contract for services is not conclusive” It was decided that based on the facts presented that the arrangement between the appellant and the workers amounted an employer-employee relationship in which the therapists were employees and not independent contractors.  Therefore the appellant should have made the appropriate payments in respect of the workers under the Income Tax (PAYE system); and the Education Tax.

The Appeal was dismissed and the Respondent was ordered to pay costs.


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