Strategic Through Knowledge

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Tax Efficiency – The Double Tax Treaty Effect

“ ‘Every man is entitled if he can to order his affairs so as that the tax … is less than it otherwise would be,’ tells us little or nothing as to what methods of ordering one’s affairs will be recognised by the courts as effective to lessen the tax that would attach to them […]

Litigation Proofing your Development

The defendant is hereby ordered to demolish…” are not the words any real estate developer wants to hear from a judge. If you are acquiring property to construct, or already constructing a multi-family development or large-scale project, you should first be ensuring your plans can stand up to the increasingly watchful planning authorities and/or increasingly […]

Build First, Ask Questions Later?

Recent decisions of the Supreme Court of Jamaica have confirmed the risk that proprietors and developers face in pursuing multi-family developments without first modifying the property’s restrictive covenants.  Restrictive covenants are provisions which prohibit the owner of property from doing certain acts, usually specified on Certificate of Title to registered property. Common covenants include restrictions […]

The Future of Direct Marketing

It is now quite common to receive promotional text messages, emails and even phone calls. We often ask ourselves why am I getting these messages? As all of the provisions of the Data Protection Act (“DPA”) come into force towards the end of this year, it is safe to say the days of direct marketing […]

Understanding the Amended Special Economic Zones Act

If you are a developer of, or an occupant operating within, a special economic zone (“SEZ”) in Jamaica, it is important to take the time to review and ensure that you understand the implications of the recent amendments to the Special Economic Zones Act (the “Act”).  The Act, amended in 2017 and 2020, was amended […]

Beneficial Ownership & Companies

It is no surprise that many persons in structuring their affairs, opt to own assets through companies and, in some instances, companies located in “offshore” jurisdictions. One of the historical benefits of this method of structuring was to keep shareholder information discreet.  Most “offshore” jurisdictions previously did not make shareholder information public and in Jamaica, […]

Landlords or Landservants?  

An owner of land is generally free to deal with his land as he chooses, subject, of course, to any restrictive covenants or lawful limitations. For example, where the owner/landlord leases the land to a tenant, he has, by contract, restricted his own ability to use the land for the duration of the lease. In […]

Name-Brand Personalities

Persons including actors, musicians, athletes, social media influencers and other celebrities have earned millions from advertising and endorsement deals. In fact, in January of this year, Tramar Dillard, American rapper better known as Flo Rida, was awarded US$82 million in a lawsuit against energy drink company, Celsius Holdings Inc., for breach of an endorsement contract. […]

All Aboard the Omnibus

“The subject whether poor and humble or wealthy and noble, has the legal right so to dispose of his capital and income as to attract upon himself the least amount of tax.” This famous quote was used by Lord Atkin in the house of lords in 1936. In 2014 the government of Jamaica passed two […]

Importance of Paying your Maintenance

Strata-living has become the reality for most homeowners in the island. Whether it be an apartment or a complex with apartments and townhomes, there is a common thread across every strata property, and that is the owners’ contribution to maintenance.  Under the Registration (Strata Titles) Act, “the Act”, Strata Corporations, which are made up of […]