Is capital gains tax a bad idea?
The general thinking was to broaden the tax base. When you look at the transfer tax, there is a lot of evasion.

Private placement at Mayberry closes early
DUE TO overwhelming demand, Mayberry Investments closed its Private Placement on Wednesday, after just two and a half days. The placement, which was on a "first come first serve" basis, sought to raise J$946 million in exchange for 20 per cent ...

Substance over form
ONE OF the considerations accountants make when determining how to report a transaction is the substance rather than the form. This means the transaction is not taken at its face value only, for example the legal terminology it is shrouded...

'Centralise health financing policy'
JAMAICA'S HEALTH financing policy and administrative system should not be fragmentalised and should be brought under one roof. So said the chairman of the National Health Fund (NHF) Mr. Ryland Campbell.

The state of online advertising in Ja
THIS YEAR, undoubtedly promises to be an interesting year for Internet access and usage in Jamaica. In my mind, we are on the cusp of an Internet revolution, something that many 'First World' countries have long experienced and moved on ...

Talking Tax (Part 6) - Tax relief for farmers
FARMERS WITH incomes derived exclusively from the carrying out of a prescribed agricultural activity can get relief of income tax under the Income Tax Act.