Strategic Through Knowledge

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Should I ask for a Transfer?

What is a transfer?  To paraphrase the definition of section 2 of the Transfer Tax Act (the “Act”), A transfer means any transmission of legal  or equitable interest in property from one person to another by way of sale, gift, exchange, grant assignment, surrender, release, or other disposal, and includes a transfer by or at […]

An Executor’s Guide

The Executor of an estate is the person named in the Last Will and Testament of the deceased entrusted to carry out the wishes of the deceased as specified in their will.  The Executor of an estate is charged with the duty to faithfully administer the estate according to law and to act in the […]

The Importance of Contract Reviews

Winning or losing a court-contested battle could be entirely determined by the contractual arrangements you have with the other party to the dispute. It is therefore important for parties to assess the provisions of their contractual arrangements, not only at the time of entering into the contract but also during the currency of the contractual […]

From Hobby to an Established Company: The Benefits of Incorporation 

Over the years, entrepreneurs have been taking full advantage of this entrepreneurial spirit by operating various small businesses, known as start- ups. This is to ensure they reap the benefit of having multiple streams of income. As a start-up begins to grow, you must consider whether to make the move to operate as an incorporated […]

Change is Coming: Trust and Corporate Services Providers Act

Are you thinking of incorporating  a company? Registering a branch of an overseas company? Creating a trust? Do you need to engage someone to act as your director, secretary, executor or trustee? If so, you may soon need to look a bit harder for someone able to provide these services to you. As of April […]

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 […]