Best of judgment assessment

Case Law – Juman v. Board of Inland Revenue (Trinidad and Tobago). [1991] BTC 383

Profits of approved annuity business, exemption from tax

Case Law – Colonial Life Insurance Co (Trinidad) Ltd v. Board of Inland Revenue (Trinidad and Tobago). [1991] BTC 375

Salary arrears, income of year received or years earned

Case Law – Board of Inland Revenue (Trinidad & Tobago) v. Suite. [1986] BTC 272