This text draws together into one work both the main statutory provisions and decided cases on the subject of income tax law in the Caribbean. It highlights the differences between the law in various countries of the Commonwealth Caribbean, and refers to points of difference with English law. It includes extensive treatment of the scope of the Revenue's powers to request information about the affairs of the taxpayer and to raise assessments. The decisions range from the Appeal of Commissioners in St Lucia and the Tax Appeal Board in Trinidad to the Privy Council on appeal from Guyana, Jamaica, Trinidad and Tobago.