Court Rulings
Browse and search court rulings arising from further appeals of RAD determinations before the Revenue Court of Jamaica.
Understanding Court Rulings
When a party is dissatisfied with a determination issued by the Revenue Appeals Division, they may appeal further to the Revenue Court of Jamaica. This database houses the resulting court rulings — judicial decisions on points of law arising from those further appeals. These rulings are distinct from RAD’s own determinations and carry binding precedential value.
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Recent Court Rulings
About Court Rulings
Court rulings in this database are decisions of the Revenue Court of Jamaica, which hears appeals from RAD determinations on points of law. They differ from RAD Decisions in several important ways:
- Judicial authority: Court rulings are issued by a judge of the Revenue Court, not by RAD commissioners.
- Scope of review: Further appeals to the Revenue Court are generally limited to points of law — the Court does not rehear the facts of the case.
- Precedential value: Court rulings establish binding legal precedent that RAD and all taxpayers must follow, unlike RAD determinations which are persuasive rather than binding.
- Effect on RAD decisions: A court ruling may confirm, overturn, or remit a RAD determination back to the Division for reconsideration.
Only matters that have been further appealed from RAD appear in this database. For RAD’s own determinations, please see the RAD Decisions page.
Key Facts About Court Rulings
- ✓ Issued by the Revenue Court of Jamaica
- ✓ Further appeals are on points of law only
- ✓ Must be filed within 42 days of RAD’s determination
- ✓ Rulings establish binding precedent
- ✓ Published in PDF format for download
Data Availability Notice
This page will be populated with real court ruling data once it becomes available from the Revenue Court registry. In the interim, the sample entries shown are for demonstration purposes only and should not be relied upon.
Considering a Further Appeal?
Appeals to the Revenue Court must be filed within 42 days. Speak with an attorney and learn about your options before the deadline.
