GAAR - Trinidad & Tobago - Iatj.net

Anti‐avoidance in general
• To determine whether the taxpayer has evaded his taxes,
the approach adopted by Lord Hanworth, MR in Dewer v
CIR (1935) probably still remains good law in the
Commonwealth Caribbean. In that case, it was stated that:
“No doubt there can be cases in which some specious
documents have been executed for the purpose of
appearing to have effected the disposal of money or
property…to evade a tax which ought to be paid. But
where there is no such device resorted to, it is not true to
say that a man who does not pay is evading the tax. You
have got to show that the tax is exigible on the facts
of the case and, if it is not exigible, it is not a case of
evasion at all.”
3rd IATJ Assembly Munich 18‐19 October 2012 30