Ex-minister sounds alarm as Superwash in $400k VAT hit
By NEIL HARTNELL Tribune Business Editor nhartnell@tribunemedia.net
AN ex-Cabinet minister is warning that construction-related expansion costs for all Bahamian businesses have just increased by 10 percent after his bid to obtain VAT deductions/refunds for his own near-$4m project was rejected by the tax authorities.
Dionisio D’Aguilar, now Superwash’s president, was told by Shunda Strachan, the Department of Inland Revenue’s controller, that he had “misinterpreted” reforms to the VAT Act in applying for an exemption that would have allowed the laundromat chain to regain the tax paid on building materials purchased for its planned East Street South facility and attached retail complex.
The former minister of tourism and aviation told this newspaper that he believed the VAT Act changes, which accompanied the 2025-2026 Budget passed by Parliament in late June, would allow
• Tax exemption bid for $4m East Street project denied
• DIR: Reclaiming construction
VAT ‘explicitly prohibited’
• Will ‘eat’ extra costs but ‘deterrent’ to business growth
Bahamian companies undertaking legitimate physical expansion of their premises to apply to the tax authorities for an exemption from the new requirements.
The reforms stipulate that tax deductions on VAT inputs “shall not be allowed in respect of any goods or services acquired for use in, or connection with” property construction, reconstruction or renovations deemed to be a “major” project - meaning the work is valued at $1m or more - “unless the comptroller otherwise prescribes”.
Attorney’s shock over will:
‘I’ll never lie
By NEIL HARTNELL Tribune Business Editor
nhartnell@tribunemedia.net
A 45-year Bahamian attorney is asserting he would “never, ever give evidence that is a lie” after a Supreme Court judge branded him “barely credible” in finding that a will he witnessed was “not executed by the deceased” and prepared in “circumstances of grave suspicion”.
Michael Horton, of Michael W. Horton Chambers, told Tribune Business he was “shocked” by Justice Darron Ellis’s verdict which ruled that a will signed by his late brother-in-law,
before judge’
Edmund Knowles, should not stand after a US-based handwriting expert testified it was not the latter’s signature on the December 24, 2019, document.
The attorney signalled that there will likely be an appeal of the Supreme Court’s November 25, 2025, verdict which highlighted conflicts and contradictions between the evidence given by himself and his brother, Gerald Horton, who was also alleged to have witnessed Mr Knowles signing the will.
Justice Ellis argued that “the case is replete with
Union chief backs judge on unfair dismissal ‘gaps’
By NEIL HARTNELL
Editor
THE Trades Union Congress (TUC) president has backed a Supreme Court judge’s concerns over “gaps” in The Bahamas’ unfair dismissal protections for workers, asserting: “The clearer the law is, the better it is for both employer and employee.”
Obie Ferguson KC, who represented the ex-Family Guardian district manager in the case where Justice Loren Klein made his observations, told
Tribune Business he backed reforming the Employment Act to bring it more into line with UK legal
Mr D’Aguilar said he had taken the latter phrase to mean that companies could seek exemptions from having to pay VAT on building materials acquired for bona fide construction projects designed to expand their core activities. As a result, he applied to the Department of Inland Revenue for approval to reclaim, or deduct, the VAT paid on Superwash’s construction material inputs. However, Mrs Strachan quickly disabused him of this expectation, asserting that the amendments “explicitly prohibit” VAT deductions on construction
projects that fall within the $1m-plus “major” category defined in the Act.
And she asserted that the “unless the comptroller otherwise prescribes” phrase is not providing a gateway for the Department of Inland Revenue to grant exemptions from this legal mandate but, instead, gives the tax authority the ability to issue rules and regulations identifying activities “that do not constitute major construction”.
Mr D’Aguilar told Tribune Business that, based on the tax authorities’
By NEIL HARTNELL Tribune Business Editor nhartnell@tribunemedia.net
ABACO businesses are voicing hope that the Government’s bid to compulsorily acquire much of downtown Marsh Harbour’s commercial district means a 61-year dispute that has prevented property owners from obtaining clear ownership is “finally coming to an end”. The Davis administration has moved to cut through the “quagmire” created by the inability to resolve a court battle, initially launched in January 1964 some nine years before The Bahamas became independent, which has been
unable to resolve who has superior title to the 242acre “Key tract” - an area at the centre of Marsh Harbour where many of Abaco’s most prominent businesses reside. The Government’s ‘declaration of intended acquisition’, published in the newspapers last Friday, took Marsh Harbour residents and Abaconians by surprise, with some asserting that it had “come out of left field”. However, the Davis administration later clarified that the Government’s goal is to sideline and/or eliminate the ongoing court battle through its acquisition of the disputed
OBIE FERGUSON
DIONISIO D’AGUILAR
242-ACRE “KEY TRACT”
BAHAMASAIR SELECTS LOCAL PLATFORM TO MODERNISE ITS HUMAN RESOURCES
BAHAMASAIR has selected TriblockHR, a Bahamian-built and operated human resources and payroll platform, to support the modernisation of its human resources operations through a phased and structured roll-out.
Keith Roye, chief oper-
“Bahamasair's selection of TriblockHR demonstrates that Bahamian enterprises are ready to embrace homegrown
The national flag carrier and TriblockHR’s developer, Plato Alpha, in a statement said their partnership supports Bahamasair’s ongoing shift towards digital transformation. They added that TriblockHR will centralise employee record-keeping, improve payroll accuracy and more streamlined human resources workflows across administrative and shift-based roles.
technology solutions. We've built a platform specifically for the complexities of Caribbean business, and we're proud to support our national airline's continued modernisation,” said Duran Humes, Plato Alpha Design’s chief executive.
ating officer of Plato Alpha Design and TriblockHR, added that this roll-out is designed for long-term sustainability. “We are honoured to partner with Bahamasair as they continue modernising their human resources and payroll functions,” he said.
“Our platform was built for the Caribbean, and we are focused on ensuring a seamless transition as their teams onboard each module.”
Zakia Adderley-Winder, human resources director at Bahamasair, said:
“Our employees are the heart of Bahamasair, and
they deserve a modern, seamless human resources experience.
“Choosing a Bahamian-built platform was equally important to usTriblockHR understands our culture, our regulatory landscape, and the realities of operating across multiple islands in ways foreign systems simply can’t.
“With self-service tools, automation and a truly local partnership, TriblockHR empowers us to better support our people every day. We are proud to partner with a homegrown company committed to excellence.”
BAHAMIAN-BUILT PLATFORM BIDS TO ATTRACT INCREASED CUSTOMERS
A BAHAMIAN-built human resources and payroll platform designed for Caribbean businesses has launched its Referral Partner Campaign in a bid to encourage persons to direct new clients towards it.
TriblockHR, which has been developed by Plato Alpha Design, said in a statement that it is inviting human resources consultants, payroll professionals, accountants and others across the Caribbean to earn rewards for referring organisations to it.
The programme allows partners, known as TriblockHR Champions, to earn referral-based payouts, receive tiered bonuses for high-volume referrals, and gain access to exclusive resources, priority support and a growing network of regional professionals shaping the future of human resources in the Caribbean.
These incentives are designed to align with the campaign’s value proposition, which offers partners a proven, compliance-focused human resources and payroll system trusted across the region.
Duran Humes, TriblockHR’s chief executive, said:
“TriblockHR was built on the belief that Caribbean businesses deserve technology designed with their realities in mind. This Referral Partner Campaign allows us to extend that mission through the experts who guide organisations every day.
“By equipping consultants and professionals with the tools, support and incentives they need, we are strengthening the ecosystem and ensuring more businesses can transition to modern, compliant and efficient human resources and payroll processes.”
Keith Roye, TriblockHR’s chief operating officer, added: “This initiative is about partnership and empowerment. Human resources and payroll professionals know the challenges organisations face better than anyone, and they play a vital role in shaping operational success.
“Our referral partner campaign gives them the opportunity to expand their impact, grow their revenue and join a community committed to elevating human resources across the Caribbean. We are proud to support them with a platform built for this region and a programme designed for long-term collaboration.”
Media group ‘barters’ to initiate expansion
By ANNELIA NIXON Tribune Business Reporter anixon@tribunemedia.net
A BAHAMIAN media group is aiming to launch a content centre for local creatives by end-2027 with around two weeks left before it completes expansion of its current studio and office space through a barter system.
Ethan Quant, Lifestyles
Digital Media Group’s founder and chief executive, said he is targeting a property where he plans to construct a 20,000 square foot mixed-use facility that will provide a space for creatives and other professionals.
“Just based on the plan that we are actually executing, the goal is to construct a state-of-the-art content centre where we can have our office spaces, studio spaces, but also create a space for other creatives to come and use,” Mr Quant said.
“We have identified the area, we have identified some of the property. We've actually already met with and spoken to our banker, and so that expansion we look to have completed towards the end of 2027 because we have to acquire the land and then put up the building.
“But we're looking at putting up a 20,000 square foot facility that is mixed-use, like I said, for our business as our business grows, but also for other creatives and other professionals in the creative space who want to utilise the space and really bring something that The Bahamas just doesn't have.
“We have spaces that other creators can use,” Mr Quant added. “But when we talk about bringing a world class facility where we can do all types of content creation - from audio to photo to video - and really have high level global standard production coming right out here in Nassau…
“So it's something that we're really excited about. And so that is something that we have on the docket that we're going to actively be pursuing, really this year and leading into next year, because the goal is by the end of 2027. So that roughly gives us about two years to get into that building.”
Lifestyles Digital Media Group’s current expansion has involved a $100,000 exchange of services with other vendors as the upgrades are being completed through a barter system which Mr Quant calls “Operation Collaboration”.
“Around July, we actually started with the first set of work,” he said. “And it should be noted that all of this was done under what I was calling Operation Collaboration. So the majority of the work was actually done through a barter system. And so everybody who participated did either all material and labour in exchange for our services.
“So it's about roughly just around $100,000 in an exchange of services between us and other vendors. And so we have companies like Foam It Bahamas, Xoana Millwork, Fraser's Plumbing, Frost Point Air Conditioning and the Paint Place, AG Electric. AG Electric and the Paint Place actually gave us materials. Xoana Millwork did all of the millwork. So we had a custom wall built. We had to add in a bathroom and a changing room. And so there's quite a bit of work that was done as a result of that.”
Mr Quant said Lifestyles Digital Media Group has also acquired the space next door to its current operation, which has been turned into a studio. He added that the expansion has allowed for not only the creation of more content but also an increase in work stations which will accommodate an increase in staffing.
“So we actually acquired the space next door to
ELEUTHERA FRUSTRATION ON REPEATED WATER OUTAGES
By FAY SIMMONS Tribune Business Reporter
jsimmons@tribunemedia.net
ELEUTHERA residents
endured an extended water outage over the past week, raising concerns about sanitation, hygiene and the lack of communication by the Water & Sewerage Corporation.
Philippa Kelly, the Free National Movement (FNM) general election candidate for Central & South Eleuthera, voiced frustration over the week-long water disruption affecting residents across the island.
Ms Kelly criticised the Water & Sewerage Corporation for leaving residents uninformed about when service might be restored and highlighted serious health and sanitation concerns.
“I’m honestly frustrated. The water has been off for an entire week, and there’s still no update, no explanation, not even basic communication from the people responsible,” said Ms Kelly. “On top of the inconvenience, it’s becoming downright unsanitary. We
MECHANICAL - See Page B4
Aliv hails increased
Black Friday footfall
By ANNELIA NIXON Tribune Business Reporter
anixon@tribunemedia.net
ALIV says it enjoyed a successful Black Friday with consumer foot traffic increasing compared to 2024 and a strong turnout out at its Southwest Plaza, Harbour Bay and Mall at Marathon locations especially.
Taja Longely, Aliv’s communications co-ordinator, told Tribune Business that the mobile provider had been “prepared to meet the demand, especially in our busiest stores”. She added that it had to restock multiple times, with Unnectos one of the biggest sellers this year along with the iPhone 17 and Samsung A16.
“It's actually going really well, I would say, just like we predicted. We have Unnectos flying off the shelves,” Ms Longley said.
us, and that literally just increased our footprint,” Mr Quant said. “We turned that entire space into a studio. And so with the studio it enables us to do a lot more from a content creation standpoint for our clients, because now we have a dedicated space.
“Before, we used to have to operate within our office space and shift stuff around. So now we have a dedicated studio space and dedicated office space. And so the physical expansion also allowed us to increase the amount of work stations that we have. And so we literally just brought on a new team member, and we are looking to bring on probably about three to four other team members by the end of the first quarter next year.
“And we have an intern now, and then we have another two people that are doing their trial runs with us. So it's looking up. It's looking good. So we're almost done. The last thing is actually getting the flooring completed,” he added.
“We have a vendor who is doing the exchange as well. And so he is actually coming in this weekend to do the floor on the studio side, and then he's also going to do the floor on the current office side. And so I would say we are about 90 percent completed. We are looking at possibly having a celebration - not really a grand opening, because we've been operating for
CONSUMER WATCHDOG EXPANDS OVERSIGHT TO GRAND BAHAMA
“We also had some great iPhone 17 purchases. But we also, surprisingly - not really surprisingly, because it was a really good deal - our Samsung A16s were going off the shelves as well. People really loved the the deals that we had on TVs. So we had deals on TVs running from 35-inch all the way up to 75-inch. “We've had to restock stores multiple times throughout the day as well. So our foot traffic was actually up from last year. We've had a major increase in foot traffic across all stores, I would say, especially Harbour Bay. That's definitely an improvement there.”
Having extended its hours from 9am to 6pm, Aliv opened its doors to customers on Friday at 6am following a live stream that began at 11.59pm on Thursday via its social media platforms. The live stream
OFFERS - See Page B5
the last two years from the space - but just something to say thank you to all of the persons that participated.”
Mr Quant said there were limited disruptions during the renovations and, during those interruptions, employees either worked from home or used the flexi desk at Access CoWork Suites.
Encouraging the use of a barter system, for small and medium-sized businesses, Mr Quant said he wanted to dispel the myth that Bahamian businesses cannot work and “everybody that participated in Operation Collaboration did so with the understanding that a rising tide lifts all boats”. He said the vendors that have helped with the renovations have also reaped the benefits of partnering with Lifestyles Digital Media Group.
“All of the persons that participated in Operation Collaboration, my team actually sat down with them. We came up with content strategies, and we've actually executed some of the projects,” he said. “The awesome thing about that is that some people who participated, like our roofing - we had to get some roofing done with Integrity Roofing - he said that he's already gotten so much traction from the content that we produce, and he's actually seen an uptick in sales. Xoana said the same thing. Fraser's Plumbing said the same thing.”
By FAY SIMMONS Tribune Business Reporter jsimmons@tribunemedia.net
THE Bahamas’ consumer watchdog is moving to expand its oversight in Grand Bahama to address both client and provider concerns in the Northern Bahamas
Senator Randy Rolle, the he Consumer Protection Commission’s (CPC) executive chairman, said the body will spend a few days in Grand Bahama each month to actively address complaints and reduce recurring problems.
"Generally, it's about creating a partnership between the Consumer Protection Commission and the Grand Bahama Port Authority to address matters of concern, mutual concern, for consumers and providers,” said Mr Rolle.
"We’ll spend at least a couple of days there each month and try to reduce numbers in Grand Bahama, looking at a couple of sections that we have in the Consumer Protection Act to address some of the concerns that people have."
Mr Rolle said consumer complaints have ranged from sub-par work by contractors to unfair trading practices and refund disputes. He added that the CPC will be working to clear the existing complaints and tackle concerns that impact the community and businesses, ensuring that both sides’ needs are considered and addressed.
"Some of the concerns that they're having are from a number of people who have little issues with contractors and others, in terms of shabby work and them not having the teeth to really go after the people,” said Mr Rolle.
“We're going to meet with them a few times a month and go over some Grand Bahama issues to bring some safeguarding to residents in that area."
Mr Rolle highlighted that the new Consumer Protection Act gives the Commission greater authority to address consumer issues and enforce regulations. With the updated powers, the CPC is better equipped to take decisive action against problems affecting residents and service providers.
He said the Commission plans to appoint an individual dedicated to overseeing issues in Grand Bahama and the northern Bahamas, ensuring closer attention and more effective oversight in the region. "The new Consumer Protection Act 2023 gives us some teeth to deal with some of these matters,” said Mr Rolle.
"There's also been the possibility of maybe the Consumer Protection Commission having a Board meeting in Grand Bahama to strictly deal with Grand Bahama matters, and so we're going to identify an individual to deal with matters relative to Grand Bahama and pay close attention to the Northern Bahamas."
BAHAMASAIR, TOURISM HAIL NORTH ELEUTHERA SERVICE
BAHAMASAIR and the Ministry of Tourism, Investments & Aviation recently celebrated the launch of the national flag carrier’s new non-stop service between Fort Lauderdale and North Eleuthera.
The route represents a strategic expansion by Bahamasair that is designed to support increasing visitor demand, enhance traveller convenience, and stimulate further economic activity across North Eleuthera and its surrounding communities. North Eleuthera has experienced consistent growth in visitor arrivals in recent years, establishing itself as one of The Bahamas’ most desirable destinations.
national development. This new connection enhances our national connectivity and demonstrates the confidence we have in Eleuthera’s tremendous tourism potential.
Chester Cooper, deputy prime minister and minister of tourism, investments and aviation, said: “The launch of this service reflects both the strength of the destination and Bahamasair’s commitment to
Forum to give Bahamas insight into AI progress
GOVERNMENT and business leaders will receive an insight into the fastpaced changes shaping technology’s future at a dedicated artificial intelligence (AI) forum to be held in Nassau on Thursday.
Proficient Business Services (PBS) will host the PBS AI & Innovation Forum, which is an event billed as empowering leaders through innovation, collaboration and forward-thinking strategy.
“At PBS, we seek to enable human potential through technology,” said Montino Roberts, founder, chief executive and executive chairman of PBS.
“This forum brings together global innovation and local opportunity. It represents a springboard into the future - a chance for our leaders to not only understand what is possible, but to define the kind of leadership needed to make the most of AI. This is not just a glimpse of tomorrow; it is an opportunity to build it.”
“As demand for Eleuthera continues to grow, this direct route from Fort Lauderdale will support local businesses, improve access for residents and help ensure that the benefits of our tourism industry are shared broadly across our Family Islands.
Bahamasair is acting with purpose, and this route clearly demonstrates that dedication.” Bahamasair and the Ministry of Tourism, Investments and Aviation, in a statement, said the new connection provides travellers with more direct access to North Eleuthera. The destination serves as a key gateway to Harbour Island, Spanish Wells and other communities experiencing renewed economic and tourism expansion.
Tracy Cooper, Bahamasair’s managing director, emphasised the airline’s role in strengthening national transportation infrastructure and improving access to The Bahamas. He added:
“Bahamasair’s mission goes beyond transportation.
“We are connecting people, supporting economic development and ensuring our islands remain accessible to each other and the world. The North Eleuthera-Fort Lauderdale route further represents
knew we needed to include Noelle Russell - not just because she is a celebrity in the field, but because her work in responsible, human-centred AI aligns closely with PBS’s mission to empower people through technology,” said Mr Roberts. “Technology is the tool. Helping people is the goal.”
Bahamasair’s commitment to safety, to reliability, to service excellence, and to our role in national development.” The national flag carrier and Ministry of Tourism, Investments and Aviation said the new service aligns with the Government’s broader aviation strategy, which includes modernising key airports, such as North Eleuthera Airport, and strengthening transportation networks that support sustainable local growth.
innovate boldly and secure intelligently, unlocking human potential through technology.”
can’t properly clean, cook or even maintain basic hygiene.”
Mr Roberts has been at the forefront of AI adoption in The Bahamas, including the creation of Evie, the nation’s first AI-powered humanoid loan officer for Simplified Lending. His focus continues to be combining top technology with local expertise to benefit Bahamian businesses and communities.
Ms Kelly said the water outages have become a recurring problem and called for the Water & Sewerage Corporation to
As part of that vision, PBS has invited one of the world’s leading voices in AI, Noelle Russell, as keynote speaker. She joined Amazon after receiving a 2014 e-mail from founder, Jeff Bezos, seeking builders of “the computer from Star
provide timely solutions for the community. She stressed that the repeated interruptions have created a situation where residents
Trek” - a voice-activated assistant that could understand, answer and act. She went on to help develop ‘Alexa’ and has since been recognised as the leading Agentic AI Leader of 2025, and a fivetime Microsoft AI MVP.
“When we started to organise this forum, we
feel they are expected to simply tolerate the inconvenience.
“What makes it worse is that this has become a normal occurrence, like we’re expected to just accept it. How is a
The forum will also feature presentations from partners Fortinet and Kaseya, offering attendees first-hand exposure to emerging solutions, cyber security advances and opportunities within the Bahamian and regional markets.
“At PBS, we believe technology should empower people, not replace them,” Mr Roberts added. “The PBS AI & Innovation Forum reflects our mission to help organisations
community supposed to live like this? It’s unacceptable to leave us to suffer,” said Ms Kelly.
“How is it that in 2025 we’re still having to tote water? All we’re asking for is information and for this to be addressed ASAP.”
The Water & Sewerage Corporation yesterday advised that all three desalination trains at the Naval Base desalination plant are now fully operational. In a statement, It added that, in recent days, the plant faced mechanical problems that caused one of the trains to go offline, reducing water production. This led to low water pressure or no water for some customers, especially those living in higher-elevation areas.
The Water & Sewerage Corporation said during the outage, teams provided tankered water to affected customers where possible, and with all trains back in
The forum will take place on Thursday, December 4, 2025, from 10am to 3pm in the Queen Elizabeth Grand Ballroom at the British Colonial hotel. Registration is $100, inclusive of breakfast, lunch and all sessions. Attendance is limited to 100 invited leaders. PBS plans to continue expanding the Forum in future years, strengthening The Bahamas’ position as a regional leader in secure, responsible AI. PBS is hosting the event alongside partners Fortinet, RBC Bank, Simplified Lending, Simplified Tech, Scholarshipmate, Sustainable Technologies and Sapodil.
service, water is now being distributed at full capacity.
“Over the past several days, the plant experienced a series of mechanical failures that reduced production to two of the three trains. This temporary loss in capacity limited the volume of water available for distribution and resulted in periods of low pressure or no water for some customers, particularly those in higher-elevation communities,” said the Water & Sewerage Corporation.
“Where possible, our teams provided support through tankered water until full restoration could be achieved. With all three trains now back in service, we are distributing water at maximum capacity over the next several hours to fully repressurise the system. Our goal is to ensure water supply is completely restored to every customer in Central Eleuthera.”
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MONTINO ROBERTS NOELLE RUSSELL
Dairy Queen’s Harbour Bay site being converted to Grill & Chill
DAIRY Queen has confirmed its Harbour Bay location is receiving a major upgrade through its transformation into the chain’s DQ Grill & Chill brand.
The Bahamian franchise, in a statement, said construction is already underway with renovations expected to finish in mid-December 2025 in time for Christmas. Once complete, the Harbour Bay
Dairy Queen location will open its doors as a full DQ Grill & Chill restaurant, offering not only Blizzard Treats, cones, and sundaes but also a full menu including burgers, golden fries, crispy chicken tenders and onion rings.
“We’re thrilled to bring the full DQ Grill & Chill experience to the Harbour Bay area,” said Darnell Osborne, owner of the
John Watling’s to host pop-up dining events
JOHN Watling’s Distillery says it is launching a pop-up dining series at the historic Buena Vista Estate in an effort to answer the Ministry of Tourism’s call for more night-time attractions in downtown Nassau.
The distillery, in a statement, said the initiative has been created for both visitors and Bahamians and blends the Rum of The Bahamas with culinary, story-telling, music, mixology and heritage in a bid to celebrate this nation’s identity and culture.
The dining series, which will be called The Spirit Table, seeks to build on the
distillery’s ‘We B Learnin’’ Rum Academy. The Academy provides a hands-on exploration of Bahamian rum tasting, mixology and bottle-your-own sessions, and allows guests to fire the estate’s cannon - known as Bam Bam - alongside the Antiquities, Monuments and Museums Corporation (AMMC) West India Guard.
The distillery added that the Rum Academy and The Spirit Table further its mission to deliver high-value, story-driven experiences that elevate local producers, artisans and the wider community. It said that the
Sweden promises action against illegal sex doll sales
By KIRSTEN GRIESHABER and CLAUDIA CIOBANU Associated Press
THE Swedish government promised on Friday to fight the sale of childlike sex dolls online after instances of such commerce had been reported earlier in the country.
"I think I react on behalf of all parents when I say that, as a mother, your heart really breaks watching these images and pictures of these dolls," Sweden's Minister for Social Services, Camilla Waltersson Grönvall, told The Associated Press.
The Swedish government wants "to make sure these products cannot any more be sold and bought anywhere," she said.
She spoke after a meeting which the Swedish government convened on Friday "in response to several notable cases of e-commerce companies selling childlike sex dolls," according to a statement by her ministry. Child protection
groups, online vendors and government agencies participated.
The online platforms described the measures they are taking to make sure these kinds of products are no longer sold online, Waltersson Grönvall said. Asked whether the ministry considers those measures sufficient, Waltersson Grönvall said: "I have been very clear that we will follow this very closely and we will not hesitate to take further action, which might involve further legislation if that is considered necessary."
She said the government was preparing a strategy on protecting children from violence, which included steps to prevent sexual and online abuse.
The online sale of the disputed dolls in Sweden came to the public's attention after the child protection group ChildX filed a police report against Amazon and several other e-commerce platforms earlier this month over the sale of sex
Dairy Queen Bahamas franchise. “This renovation lets us serve our guests more of what they love - from sweet treats to satisfying meals - all in a warm, comfortable space perfect for families and friends.”
The DQ Grill & Chill location will also feature an updated drive-thru. Its opening date will be announced shortly.
first edition of The Spirit Table will be held on Saturday, December 6, at 6pm with only 20 seats available. Secure, on-property parking will be available.
dolls with a clear childlike appearance.
"The products, approximately one meter in length, are often dressed in school uniforms and marketed in a sexualized context," the group said. "Swedish legislation prohibits material that portrays children in a sexualized manner. The sale or distribution of lifelike child-like sex dolls may thus fall under criminal provisions related to child sexual exploitation."
ChildX Secretary General Ida Östensson, also speaking by phone to the AP, said that "our police complaint against Amazon and other sites for selling child-like sex dolls, together with public advocacy, led to the removal of these listings on Amazon."
"We are taking this step because these products are designed to sexualize children," said Östensson. "Their open sale and marketing fuel a culture that normalizes the sexual abuse of children. This is unacceptable. Children should never be commodified for sexual purposes."
Online vendor Amazon said in a written statement sent to AP after Friday's
Pepin Argamasilla, managing partner of John Watling’s Distillery, said: “This experience isn’t just for tourists; it’s for local residents, too. The real tourism magic happens when locals and visitors come together around one table to share the flavours, stories and The Rum of The Bahamas. That’s when you truly feel what makes The Bahamas special.”
meeting that "protecting children and adolescents is a priority for us and we welcome this opportunity to strengthen collaboration with public authorities and NGOs on this important matter."
The company added that "we have strict policies and guidelines in the segment of adult products and we have always strictly prohibited child pornography." It said it has "clear and strict policies prohibiting the sale of sex dolls with childlike appearances, which all third-party sellers on our store must follow."
In November, France's government said it was moving toward suspending access to the Shein online marketplace until it proves its content conforms to French law, after authorities found illegal weapons and child-like sex dolls for sale on the fast-fashion giant's website.
The day after the debut dinner, John Watling’s Distillery will host the Bahamas International Film Festival. Films and seminars will run from December 7 through December 10, creating a vibrant weekend of culinary and cultural experiences in Nassau.
Built in 1789, the Buena Vista Estate was downtown Nassau’s premier restaurant for more than 50 years until its closure in 2006. Rather than operating a permanent restaurant, the distillery has curated dinners presented periodically throughout the calendar year. Reservations for The Spirit Table can be made at johnwatlings.com under the Visit Rum Academy tab. Tickets for the Bahamas International Film Festival are available at bintlfilmfest.com.
Mobile operator sees increase in porting
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featured the likes of Das Quay, The Bahama Beauty, Timmay, Vocab, Vividly Val and others. During the live stream, customers had the opportunity to win prizes including plans, Aliv merchandise, Junkanoo tickets and more.
Ms Longely said the lines outside Aliv’s stores, especially at its Southwest Plaza and Mall at Marathon locations, continued until they closed at 6pm. “I will say Southwest and the Mall at Marathon are our highest traffic stores, so we anticipate that both stores will bring in the most revenue,” she added.
“It was a really awesome turnout. We literally had a line out at Southwest from before 6am because we finished our... live stream. So
that performed really well. We had, I would say, about 300 people joined at 12am and we maintained persons throughout the night.
“We had really good engagement. People really enjoyed it, and people lined up outside the stores, tuning into the live from like 5am as well. So we had a pretty awesome start to the day, and we’re still going strong as well.”
Ms Longley said Aliv is also seeing a lot of new customers. “I will say we are performing great in our porting, getting new customers as well,” she said. “People are definitely making the switch to Aliv. That’s also a trend that we’ve been seeing. It’s not super final, but that’s the trend that we’re seeing at this juncture.”
Businesses hope uncertainty ‘finally coming to a closure’
property and “regularise title” for all business and residents present.
Tribune Business can reveal that publication of the Government’s plans came just days before the Court of Appeal’s anticipated ruling in the “Key tract” dispute. Its verdict on three cases, which have been consolidated into one, could be released as early as tomorrow, well-placed contacts told this newspaper.
Court documents affirm that the Court of Appeal has heard the parties, and “reserved” its decision, in the three combined actions which all involve Anthony Key, as representative of the late Shepherd Key’s estate and his family, as the respondent. The appellants include some of Abaco’s biggest commercial names, with Big Cat Equipment and Marsh Harbour Boat Yards involved in one action against the Key estate; Sky Abaco Developers and Lowe’s Pharmacy in another; and Quality Star Auto Services in the third.
Anthony Key and the Key estate, understood to be descendants of the original Crown grantee, Nathan Key, are represented by Khalil Parker KC, the Bahamas Bar Association’s chairman. Pericles Maillis, the well-known environmental advocate, acts for Big Cat Equipment and Marsh Harbour Boat Yards, while Sky Abaco Developers and Lowe’s Pharmacy
are being looked after by Tim Eneas KC of McKinney, Bancroft & Hughes. Terry North, of Alexiou, Knowles & Company, represents Quality Star Auto Services.
The Government’s intervention thus comes at a sensitive time in the legal proceedings as Abaco’s commercial names seek to overturn a previous Supreme Court ruling in favour of the Key estate. However, its move was welcomed by business community figures on the island as “long overdue” and potentially “the beginning of the end” for more than six decades of legal wrangling that has prevented people from obtaining documentary title.
“The public is hereby advised that the Government seeks to compulsorily acquire these lands solely for the purpose of regularising title for all affected persons within the impacted area, many of whom currently hold only possessory title and have been disadvantaged for many years. In fact, the Quieting of Title action relating to this matter dates back to 1964 and remains unresolved to date,” the Government said in a statement.
“In these circumstances, the Government has taken the brave and deliberate approach to acquire the lands. Following acquisition, the Government will implement an independent adjudication process, designed to be both efficient and transparent, to
Legal clarity better for employer and workers
EMPLOY - from page B1
provisions and provide greater safeguards and clarity for Bahamian workers and trade unions.
“I agree with what Justice Klein said,” he added.
“I think we should agree with him, and the TUC has already proposed to the Government some changes we wish to make in the Employment Ac to make it clear for employers and employees.
“We are going to be very firm in that because I think it’s going to be necessary in the interest of good industrial relations for workers, unions and employers. Otherwise it becomes very expensive
to go to court every time to get clarification. It becomes very unnecessary for the employer and the worker. The clearer the law is, the better it is for both employer and employee.” Mr Ferguson acknowledged that the UK equivalent of the Bahamian Employment Act “is more progressive and clear” in its provisions. He spoke out after Justice Klein, in his ruling awarding Shernal Bethell a further $166,230 after finding she was both wrongfully and unfairly dismissed by Family Guardian, cited “gaps” in the laws dealing with unfair dismissal.
He noted that Bahamian employers are able to
determine each person’s legal interest and ownership. Once those interests have been determined, the Government will proceed to convey title to the eligible persons.
“This initiative is consistent with similar efforts undertaken by the Government in respect of the Bozine Town area, the Fox Hill area, and the Sir Lynden Pindling and Pinewood Estates areas.”
No mention was made of what the Government plans to pay to acquire the 242-acre tract, or the compensation that may be offered to the Key estate and other interested parties, although given the amount of land and its current uses the value is likely to be significant.
The Government is using the Acquisition of Land Act to achieve its objectives, with the advertisement stating that “the land is needed for a public purpose, namely affordable housing and community development and for uses related thereto”. That is slightly different to what was in its press release, but its description of how businesses and residents will subsequently obtain confirmation of their property ownership indicates it plans to employ the recently-passed Registered Land Act 2025 and Land Adjudication Act 2025.
Daphne DeGregory Miaoulis, the ex-Abaco Chamber of Commerce president, told Tribune Business she is “relieved” that the Government’s
dismiss staff “at any time” without having to provide reasons for their actions and, comparing this country’s legal safeguards on unfair dismissal with those in the UK, he added that companies in this nation - unlike their British counterparts - have no legal duty or responsibility to explain why they are terminating an employee. And Bahamian companies can take such decisions/ action in an instant once the appropriate notice, severance pay and benefits are provided. Justice Klein, contrasting the Employment Act with similar UK statute law, said that while the Bahamian legislation “is obviously” modelled on the British statute it “omits many provisions that are fundamental” to unfair dismissal protections in that country.
action appears to pave the way for a 60-plus year legal battle to finally “come to an end”.
“I think that the property owners who are involved, and the persons who have invested in this area, need to have clarity on title,” she said. “It’s been an ongoing issue, and it’s sort of stagnated sales and been a heavy cloud over everyone’s head who has property in this Key tract area.
“I know it would be a huge relief to all parties involved to have this matter resolved once and for all. Hopefully it has no adverse effect on people who have invested in that area. People have been on that property for years without getting clear title to it.”
Speaking subsequently, after the Government made its intentions known, Mrs DeGregory Miaoulis said of its plans: “That’s great. That’s excellent. I think it’s overdue. It’s the beginning of the end finally. I’m relieved that it’s coming to an end, and that frees up more residential property that’s needed for Marsh Harbour.
“We’ve been in a housing crisis. Hopefully this will also help to bring some relief in that regard. There’s still a lot of vacant land that can become available for legitimate public use where we can have housing. It has all the infrastructure there to support a very nice residential community in the middle of Marsh Harbour.
“We can now hope that the Government attracts some developers and contractors to come in and build at affordable prices for local residents. It’s very much needed and certainly will be welcomed.
Unlike in The Bahamas, UK companies have the burden of demonstrating why they fired a worker and if this falls within various categories of “potentially fair reasons”. It is only after this is determined that a UK court or employment tribunal moves on to consider whether a dismissal is “fair or unfair”, whereas Bahamian firms do not have to pass the “potential fairness” test as a first step in the process.
Referring to Ms Bethell’s case, Justice Klein wrote: “The plaintiff’s claim, and the arguments of counsel [Mr Ferguson] for the plaintiff on the failure to provide the reason or reasons for the dismissal in the termination letter, bring into sharp relief a lacunae [gap] in the statutory position regarding unfair dismissal in the Bahamas.
“That is, unlike the position in the UK, there is no statutory duty on the employer under the Employment Act to provide reasons…. While the unfair dismissal scheme is obviously patterned on the UK legislation, the Employment
I’m happy. I think it’s good news. I’m sure it will give everyone great relief to know they have title deeds for their property.” Apart from being unable to obtain documentary title certificates to confirm ownership of their properties, Tribune Business understands that the ongoing Key tract uncertainty has also prevented businesses and residents in the area from being able to obtain mortgage financing and use their assets as collateral. One well-placed source, speaking on condition of anonymity, confirmed they have been unable to obtain title documents after purchasing real estate within the Key tract. They added that among the businesses present on that land are Abaco Hardware, Maxwells Lumber Yard, a Rubis gas station, Big Cat Equipment, K&S Auto, the Abaco Marina and Premier Importers Lumber Yard.
“Nobody knows what the hell it is,” the contact said of the Government’s advertisement. “Nobody knows anything about it. It was straight out of left field. We purchased one-and-a-half, two acres from someone there and could not get clear title to it because it was the Key tract. We got papers but there’s no title to it. Everyone who bought in the Key tract is in the same boat.
“There are lots of businesses there; lots of them. I think this is something to force the issue and hopefully bring it to a close and clear it up. There’s plenty of other land for public housing.”
The original Crown Land grantee, who was awarded the Key tract, was Nathan
Act is minimalistic in its approach and omitted many provisions that are fundamental to the working of the statutory scheme for unfair dismissal in the UK context.”
Key among the provisions missed out by The Bahamas is the legal duty/responsibility for employers to give the main reason for dismissing an employee and show it was “potentially fair”. Only then can a UK court decide if this action was fair or unfair “in accordance with equity and the substantial merits of the case”.
Justice Klein said the Employment Act had adopted the latter test, “but not the first stage or condition precedent for applying the second stage”. He added:
“Thus it is clear that in Bahamian law - at least in private law - an employee can be dismissed at any time once the appropriate notice and severance pay are paid, either in accordance with the contract or the statute.”
However, he acknowledged in his written ruling that the Privy Council, the highest court in the Bahamian judicial system, had
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Key senior. He served as a lieutenant in the British Royal Navy during the American Revolution and migrated to The Bahamas in about 1783.
Research by Tribune Business found that, in 1807 he received a 22-acre Crown Land grant that bears the same number as that referred to in the Government’s compulsory acquisition advertisement. Then, on March 8, 1812, Nathan Key senior received another 220 acres which forms the ‘Key tract’ in Marsh Harbour from King George III. He died on Oct 20,1850, in Marsh Harbour. However, the 60-plus year effort to quiet the title to the Key tract, and confirm its true owner(s), has yet to prove successful. “That one has been going on since the 1960s,” one legal source, speaking on condition of anonymity, said. “It’s kept going in spurts. In the 1960s, a lot of people were pushing claims. Then nothing happened for ten years, nothing happened for 20 years.
“It’s got down to the position where the estate of Shepherd Key is now claiming the whole of it. The whole thing is a total mess. The Government accepts this whole thing is a quagmire and needs to be straightened out. People have been living on the property since before the [quieting] petition was filed. You could have been on the property for 50 years but can’t claim title against a Key because the petition’s filing acts as a cut-off. The Government may give the Keys some property somewhere else in exchange for their interest in that property.”
determined that the ability to dismiss workers without cause does not eliminate their right to not be unfairly dismissed.
Mr Ferguson, meanwhile, said that while the Bahamian Employment Act’s section 29 does allow employers to fire workers “without cause” that is not necessarily “the end of the exercise”. That is because, if workers are entitled under their employment contracts to better terms and benefits than the minimum provided in the Employment Act, section 29 does not prevent employees from receiving them.
“If you are entitled to better terms, and the better terms are in your contract with other pecuniary benefits, if you are entitled to those you are able to claim them under section 29,” the TUC chief added. “In the case I just won against Family Guardian, It clearly speaks to what the terms and conditions are and you have a right to bring an action.
“You can be terminated wrongfully and unfairly by failing to follow the statutory provisions in the Employment Act. It’s a case that is very profound. First of all if you look at the pecuniary benefits awarded, under normal circumstances those benefits would not be paid because of a misunderstanding of section 29. That matter’s clear because of Justice Klein’s ruling.”
‘Almost setting business up to run afoul’ of change
response, he and Superwash have little choice but to “eat” almost $400,000 in extra, unanticipated VAT-related costs for their East Street South laundromat as they have already acquired the necessary land, obtained architects’ drawings and are poised to start construction.
He said he felt it necessary to alert Bahamian businesses to the Department of Inland Revenue’s position given that virtually all persons he had spoken had interpreted this particular VAT reform the same way as himselfthat legitimate companies undertaking bona fide construction projects would be able to apply for an exemption and reclaim the 10 percent tax levied on building material supplies.
The Superwash president added that he will now “definitely think twice” about undertaking any other $1m-plus construction projects, given Mrs Strachan’s reply, and warned that other Bahamian entrepreneurs will probably do likewise as “you cannot deny the fact this is a deterrent to expanding your business”.
Echoing previous warnings that this reform threatens job creation and business expansion, and the wider Bahamian economy’s growth, Mr D’Aguilar accused the Department of Inland Revenue of doing “a poor job” of advertising what this particular VAT change meant for businesses. And he suggested that “the political directorate” - meaning Cabinet ministers, MPs and Senators - likely voted for its passing without understanding what it meant and the consequences for the private sector.
Mr D’Aguilar, in a September 15, 2025, letter to Mrs Strachan sought the Department of Inland Revenue’s guidance on his application for VAT ‘input’ tax deductions on construction materials that would be acquired for Superwash’s proposed near-11,000 square foot laundromat and retail complex at East Street South.
The project was priced at close to $4m, and scheduled to take around 18 months to complete with Superwash hoping for an imminent construction start. Mr D’Aguilar, though, warned that the development’s “viability is significantly, negatively impacted” without the ability to reclaim the VAT paid non building materials and net it off against that paid by consumers.
“As you are aware, with the recent enactment of Section 12 of the VAT (Amendment) (No.2) Act 2025, a claim for input tax deductions in respect of input tax paid on major construction projects where the costs exceed $1m is no longer allowed ‘unless the Comptroller otherwise prescribes’,” Mr D’Aguilar wrote to Mrs Strachan. “The purpose of this letter, therefore, is to formally request the allowance of input tax deductions for the costs of construction activity that the company will incur on its new East Street South laundromat that will exceed $1m.” Mr D’Aguilar cited five reasons for why Superwash should be granted an exemption, including that the new laundromat “is a bona fide expansion of the company’s core business”; that its economic impact during construction and operations “will be real and long lasting”; and that “the project’s viability is significantly, negatively impacted without the ability to deduct input tax”.
This, though, had little impact on Mrs Strachan and the Department of Inland Revenue. Her response signalled that the tax authorities are applying the same tax treatment to both the acquisition of land and existing buildings and construction of new buildings, plus reconstructions and renovations, worth more than $1m. Neither VAT due on the purchase price, nor that payable on building materials, can be deducted or reclaimed because both activities are part of “the capitalised cost of the business premises”, Mrs Strachan argued.
“In respect of your request, it appears that the legislative amendment has been misinterpreted. The action you are seeking would, in effect, require the comptroller to act contrary to what is expressly required under the Value Added Tax Act,” she asserted.
The purpose of the “major construction project” amendments, Mrs Strachan added, was to ensure they and property transactions are subject to “the same treatment”. She added that the reforms “apply where a business premises is constructed, reconstructed or substantially renovated, and such activity constitutes major construction.
“The cost of the construction, reconstruction or substantial renovationtogether with the VAT paid on those activities - form the capitalised cost of the business premises. Please note that under the VAT
Act, the comptroller has no authority to override the legislation. The amendment explicitly prohibits the deduction of VAT paid on construction, reconstruction or substantial renovation of real property where such activity qualifies as major construction.”
As for the phrase “unless the comptroller otherwise prescribes”, Mrs Strachan argued this did not empower herself and the Department of Inland Revenue to grant exemptions to individual businesses that would allow them to reclaim the VAT paid on construction material inputs.
“The phrase ‘unless the comptroller otherwise prescribes’ refers specifically to the statutory process by which the comptroller may, through regulation or rule made under the authority of the VAT Act, define certain activities that do not constitute major construction. It does not empower the comptroller to make caseby-case determinations for individual registrants, which is the basis of your request,” Mrs Strachan told Mr D’Aguilar.
“The process of ‘prescribing’ involves the comptroller issuing a formal instrument - by regulation or rule - specifying categories of activities that are excluded from the meaning of major construction. Once such a list is lawfully prescribed, it applies uniformly to all registrants. To date, no activities have been prescribed as excluded from the definition of major construction.
“Having reviewed the details in your letter, the activities being undertaken clearly fall within the scope of major construction as defined under paragraphs 50 (1C) (i) and (ii). Accordingly, the comptroller would not have the legal authority to classify your project as otherwise, since doing so would create a precedent applicable to all registrants and thereby defeat the purpose of the amendment. We regret that our response cannot be more favourable to your request.”
Mr D’Aguilar, who questioned the Department of Inland Revenue’s decision to apply the same VAT treatment to construction projects worth more than $1m and actual purchases of real estate, told Tribune Business: “My position was that it wasn’t clear, and I don’t think anybody out there in the business community was clear, in that when they first passed the legislation the impression given by the political directorate was that if you were adding to, improving or expanding your business through construction, you could deduct VAT paid on that expansion. That’s not the case.
“It’s definitely something I wasn’t aware of. I was of
the view that terminology or explanation meant that, if you are undertaking a construction project to expand your business then, in that instance, you would be allowed to deduct the VAT paid on your supplies.”
Mr D’Aguilar said that, in common with many others in the Bahamian business community, he believed the “major construction project” reform was designed to close a loophole that had been exploited by some high-end home owners. They had run residential-based developments through corporate entities in a bid to pass off building costs as a business expense, so as to reclaim ‘input’ VAT and avoid/evade due taxes.
“I was of the view that that the purpose of that amendment was to stop people claiming VAT deductions on construction projects not related to their core business. They were using a company or corporate entity as a mechanism to defraud Inland Revenue of VAT. The construction project had nothing to do with your core business,” the Superwash chief added.
“If you were undertaking a project that was clearly aligned with your core business, then I thought you would be able deduct the VAT. That is clearly not allowed We can’t do that any more.” Asked about the implications for Superwash’s East Street South project, Mr D’Aguilar added: “It immediately adds 10 percent to the construction costs.
“It wasn’t something we were anticipating when getting our estimates as to how much it would cost to construct. I’ve bought the land so I’m all go. I’m going to have to eat that 10 percent. We’re going to do this project. We’ve bought the land, done the architectural drawings but, I tell you, this will definitely make me think twice about doing another after this.
“Anybody undertaking expansion projects at their business that involves construction of new buildings or new structures over $1m is going to pay 10 percent more. That additional 10
percent will cause anyone thinking about expanding their business through over $1m in construction to think again because it’s going to cost them an extra 10 percent more than they originally thought,” he continued
”Possibly any business in this country that decides to do an expansion through construction will now pay an extra 10 percent. One million dollars ain’t no big thing. I’m interested to see how far and how deep this goes.” Major resorts, and other foreign direct investment (FDI) projects, may still be able to gain VAT exemptions on construction materials via their Heads of Agreement with the Government and incentive legislation such as the Hotels Encouragement Act and Industries Encouragement Act.
Mr D’Aguilar, though, questioned the Department of Inland Revenue’s position on conflating the tax treatment of real estate purchases and construction-related expansion involving businesses that is worth more than $1m. “I think there is a difference between buying a building and constructing a building,” he argued.
“If you go and buy a building, and you say you cannot deduct the 10 percent VAT on the acquisition of a property, I get that. I’m not adding any value; just transferring ownership from one person to another. But if I’m going out and building something, resulting in the employment of construction workers and contractors, I would think the Government would want to encourage that.
“You cannot deny the fact that this is a deterrent to expanding your business. I don’t think many people in the business community understood this. It certainly wasn’t made clear to me. I was told by everybody that this was only to block persons undertaking projects not related to your core business,” Mr D’Aguilar told this newspaper.
“If you are expanding by a construction project related to your core
business, then yes, you could [get an exemption]. But you had to go down on ‘bended knee’ and ask the Department of Inland Revenue for permission to do so, and thy would give it for your core business. This was the Department of Inland Revenue acting as gatekeeper. But that’s not the case, and not many people know that.
“If you are doing a construction project you need to know that because you don’t want to run afoul of the Department of Inland Revenue.” Mr D’Aguilar hit out at both the tax authorities and politicians for failing to advise Bahamian businesses of the consequences and what the changes meant.
“I am of the view that the political directorate didn’t understand that,” he blasted. “I think they passed this Act thinking that if you did an expansion project in your core business then it wouldn’t be subject to this additional 10 percent VAT. I don’t think they understood it. It’s only when I dug a little deeper before I embarked on this to make sure we were on solid ground was it made somewhat clearer to me what I can and cannot do.
“The Department of Inland Revenue should have done a better job of advising the business community on this. I am sure when some people evaluate projects this will be the difference between going and not going. That 10 percent’s a significant bump in your expenses. Every time you raise the cost threshold, the laws of economics tell you you are deterring the activity you really want to encourage.
“They’ve [Inland Revenue] done a terrible job of advising businesses this is a new policy or how they are interpreting the law. Now they’ve tweaked the law and done a poor job on advising the business community of this change. It’s almost setting the business community up to run afoul of this.”
IN THE COMMONWEALTH OF THE BAHAMAS
IN THE SUPREME COURT
Common Law and Equity Division
Claim No. 00471of 2025
IN THE MATTER OF ALL THOSE Ten (10) pieces parcels or lots of land comprising a total area of Twenty-Four Thousand Eight Hundred and Sixty-six (24,866) square feet being Lots numbered 5-8 in Block 17 AND Lots 34-39 in Block 17 situate on the eastern side of Williams Street in the Nassau Village Subdivision in the Eastern District of the Island of New Providence one of the Islands of the Commonwealth of The Bahamas and shown on a plan on record in the Department of Lands and Surveys as Plan numbered 6515 NP AND
IN THE MATTER of the Quieting Titles Act, 1959 AND
IN THE MATTER of the Petition of GODFREY SANDS
NOTICE
THE PETITION OF GODFREY SANDS in respect of:-
“ALL THOSE ten (10) pieces, parcels, or lots of land comprising a total area of twenty-four thousand eight hundred and sixty-six (24,866) square feet, being Lots numbered 5–8 in Block 17 and Lots 34–39 in Block 17, situate on the eastern side of Williams Street in the Nassau Village Subdivision in the Eastern District of the Island of New Providence, one of the Islands of the Commonwealth of The Bahamas, and shown on a plan on record in the Department of Lands and Surveys as Plan Numbered 6515 NP.”
THE PETITIONER claims to be the owner of the fee simple estate in possession of the parcel of land hereinbefore described, free from encumbrances, and has made application to the Supreme Court of the Commonwealth of The Bahamas under Section 3 of the Quieting Titles Act, 1959, in the above action, to have his title to the said land investigated and the nature and extent thereof determined and declared in a Certificate of Title to be granted in accordance with the provisions of the said Act.
NOTICE is hereby given that any person having a dower or a right to dower, or an Adverse Claim, or a claim not recognized in the Petition shall, on or before the expiration of Thirty (30) days after the final publication of these presents, file in the Registry of the Supreme Court and serve on the Petitioner or the undersigned a Statement of his claim in the prescribed form, verified by an Affidavit to be filed therewith. Failure of any such person to file and serve a Statement of his Claim on or before the expiration of Thirty (30) days after the final publication of these presents will operate as a bar to such claims.
Copies of the Petition and Plan of the said land may be inspected during normal office hours in the following places: the Registry of the Supreme Court, First Floor, British American Building, George Street, Nassau, The Bahamas, and the Chambers of the Petitioner’s Attorneys, NORWOOD A. ROLLE & CO., Duffus House Annex, 36B Sears Road, in the City of Nassau, The Bahamas. Tel: 242 361 0467.
circumstances that arouse suspicion”. Besides the dubious signature uncovered by the handwriting expert, he added that there was “a clear potential for conflict and undue influence” due to the involvement of family members in the drafting and witnessing of the will.
He found that the will’s impact was to “disinherit” both Mr Knowles’ now-deceased wife, who was the sister of Michael and Gerald Horton, and his “biological daughter”, Marquette Knowles-Brookes, in favour of Kevin Alexander Knowles and Angelica Miriam Symone Knowles. Both were described as the late Mr Knowles’ children, but they were not his “biological” children.
Justice Ellis noted that the will’s existence only emerged in April 2021some two months after Joseph Moxey, acting under power of attorney for Ms Knowles-Brookes, applied to the Supreme Court for letters of administration for her late father’s estate. He also recorded that the late Mr Knowles was suffering from “multiple strokes and throat cancer” that left him unable to write or speak clearly, indicating he may have been in no condition to read or sign the will.
And Michael Horton admitted, under cross-examination, that his sister - Mr Knowles’ wife - was still alive when the will that “excluded” and disinherited her from her husband’s estate was executed. She passed in March 2020. He also conceded that the will was drafted by his sister, Arlene Horton-Saunders, an attorney who was representing himself and the other claimants before Justice Ellis.
Michael Horton, telling Tribune Business he was speaking as an attorney, said he had been stunned at the judge’s verdict and dismissal of what he described as “truthful evidence” regarding the will’s signing.
“I’m very disappointed in the terms of the ruling,”
he asserted. “I was one of the witnesses. It does not matter what the judgment says. Every stage of my life, after many years; after all these years that I have been practicing as an attorney, I would never, ever turn up in front of a judge and give evidence that is a lie. I find it extraordinary… “As far as I’m concerned it disappointed me entirely. I know what happened. I know what happened. I was there and I witnessed what the testator did. I have no have no difficulty saying that whatsoever. I understand the matter is being appealed. I’m not defending other people, and have no interest in it otherwise. It gives me a shock that I find myself in a situation where truthful evidence is given at looked at askance. That’s all I can say about it.”
The Supreme Court battle was triggered in 2021 when Jehan Wallace, the late Mr Knowles’ niece who was named as executrix in the will, sought an Order “revoking” the letters of administration granted to Mr Moxey and Ms Knowles-Brooks. She also moved for a declaration that the letters were “null and void”, and sought to have the last will and testament probated by the Supreme Court. However, Mr Moxey, acting under his power of attorney from Ms Knowles-Brooks, opposed this move and argued that the signature on the will was not that of the late Mr Knowles. Justice Ellis, meanwhile, noted that the family told them no last will and testament had been left by Mr Knowles. It was only after Mr Moxey’s February 19, 2021, application to the Supreme Court for letters of administration that the existence of an alleged will became known.
Ms Wallace, in legal papers, alleged that the will was dated Christmas Eve 2019. In it, Mr Knowles purported to give Kevin Alexander Knowles and Angelica Miriam Symone Knowles joint tenancy over his bank account at the Teachers and Salaried
Workers Co-operative Credit Union as well as all his other estate assets.
“At the time of the making of the will, the deceased had a living wife with whom he resided and a living biological daughter (Ms Knowles-Brooks). The will disinherited both,” Justice Ellis noyed.
“On May 9, 2021, the will was presented for probate, at which time the claimant was advised that letters of administration were granted to the defendant on February 19, 2021.
“The deceased was a cancer survivor for which he had surgery sometime in 1990. Since then, he used a device to aid with communicating as he underwent a tracheostomy. Prior to his death, the deceased lived with his wife on East Street South. The deceased died on September 20, 2020, at the age of 72.”
Ms Wallace, in her evidence, asserted that she visited Mr Knowles, her uncle, regularly and affirmed the will’s existence. She also claimed that Ms Knowles-Brooks caused electricity supply to Mr Knowles’ home to be disconnected, but Justice Ellis said it was obvious that this - and other parts of Ms Wallace’s evidence - were “hearsay”. She also confirmed, though, that Kevin and Angelica were not Mr Knowles’ biological children.
Michael Horton, in his evidence, confirmed that he had frequently acted as Mr Knowles’ legal adviser. He added that he and his brother, Gerald, had visited Mr Knowles’ home on Christmas Eve 2019 to watch him read and sign the will, which they both witnessed.
“Under cross-examination, counsel for the defendant challenged the witness on the authenticity of his signature, suggesting that he had not actually signed the will, as his name appeared merely printed rather than written in his usual stylised form,” Justice Ellis recorded.
“Mr [Michael] Horton admitted that the will did not bear his customary signature, explaining that he had instead written out his name in full, as he often does when attesting to wills. It was further put to him that, in such circumstances, anyone could have written his name.
“Counsel then drew his attention to his witness statement, on which he had used his stylised signature rather than simply printing his name as done on the will. When asked why he had signed like that on the witness statement, the witness replied that it was ‘for clarity’. When pressed as to why the same was not done on the will, he responded only that he “did what was necessary’.”
Justice Ellis then noted: “Mr Horton also confirmed that the deceased’s wife was his sister. The court observed that the witness appeared evasive and hesitant when counsel asked whether, had the deceased pre-deceased his sister, she would have had a claim to his assets. He eventually conceded that, at the time the will was executed, the deceased’s wife was still alive.
“It was then put to him that he was asking the court to accept that he had witnessed a will executed by his brother-in-law which excluded his own sister. The witness further testified that the attorney who drafted the will was also his sister, and that she is serving as counsel for the claimant. He also admitted that he had not executed an affidavit of attesting witness in respect of the will.”
Meanwhile, Gerald Horton’s evidence “conflicted in part with that of his brother as he initially stated that his sister [Mr Knowles’ late wife] was a beneficiary under the deceased’s will and that the deceased was likewise a beneficiary under his sister’s will. However, he later retracted this statement.
“He further admitted that he did not actually hear the deceased read the will, but assumed from the deceased’s demeanour that he had done so,” Justice Ellis wrote. “Counsel for the defendant also drew his attention to an
inconsistency in his testimony, where he stated he had no interest in the will but, after being prodded, he admitted that the beneficiaries of the will are his niece and nephew.” Dianne Peterson, the US handwriting expert, appearing as a witness for the defence (Mr Moxey and Ms Knowles-Brooks) said she examined three known signatures by Mr Knowles from his passport and two letters. “Based on her examination, Ms Peterson concluded that the signature on the will displayed significant and fundamental differences from the known signatures and, in her expert opinion, was probably not written by the deceased,” Justice Ellis recorded.
Ms Knowles-Brooks, who lives in the US, testified that strokes in 2015 and 2016 had left her father unable to write. He had also told her he did not have any adopted children.
Ms Wallace and her attorney argued that Ms Knowles’ will was properly executed in full compliance with the Wills Act 2002. They also argued that “although the deceased’s signature on the will appeared to be little more than a ‘scrawl’, this was readily explained by his health condition, as both parties accepted that the deceased had suffered multiple strokes.
“It was argued that the deceased’s weakened physical state accounted for the irregular appearance of his signature, but that he nevertheless signed the document personally and intentionally,” Justice Ellis wrote. Ms Wallace and her attorney argued the defence was “frivolous and vexatious”, and the expert opinion was unreliable as the samples spanned more than 40 years. However, Nona Moxey, the attorney representing the defence, argued that the Horton brothers were “conflicted and contradictory”. While Michael initially denied any knowledge of Mr Knowles’ affairs, he then claimed to be long familiar with his signature, while Gerald conflicted with his brother over who brought the will to the home and how it was executed.
“Counsel specifically noted that the will was drafted by the aunt of the two beneficiaries, witnessed by the beneficiaries’ uncles, and appointed as executrix the beneficiaries’ cousin, none of whom were blood relatives of the deceased,” Justice Ellis noted of the defence arguments.
“The will simultaneously disinherited the deceased’s wife and only biological daughter, the defendant, with whom he had maintained regular contact. These inter-family connections, coupled with the deceased’s frail health, were said to give rise to a real suspicion that the deceased
neither knew nor approved of the will’s contents.”
Justice Ellis, in his verdict, said the witnesses and submissions before him had “aroused the court’s suspicions” over how the will was drafted and executed. He described the defence witnesses as “more plausible and credible” than the claimant’s, noting that the handwriting expert’s evidence was not seriously challenged and was not rebutted by a rival specialist.
“By contrast, the claimant’s witnesses were evasive and defensive, particularly when questioned about their familial relationship to the beneficiaries and the circumstances surrounding the preparation of the will,” the judge found.
“The claimant’s witness, Michael Horton, though an experienced attorney, appeared at times evasive and inconsistent.
“His evidence concerning the deceased’s condition and the circumstances of the will’s execution was vague. The second witness, Gerald Horton, contradicted his brother on key details, including who brought the will to the deceased’s home. Their explanations for these discrepancies were unsatisfactory. The court finds both men barely credible and their evidence somewhat unreliable.”
Stating that he was not satisfied that Mr Knowles was capable of reading, understanding and signing the will, Justice Ellis added:
“The involvement of family members in drafting and attesting the will creates a clear potential for conflict and undue influence.
“The will, according to the claimant’s witness, was drafted by counsel for the claimant, who is the sister of both attesting witnesses, who is also the aunt of the named executrix and the beneficiaries. Counsel for the claimant is also the sister of the deceased’s wife. The two attesting witnesses - both brothers of counsel for the claimant and of the deceased’s wife - were therefore the uncles of the beneficiaries.
“Additionally, the will disinherited the deceased’s wife and biological daughter even though the evidence indicated that their relationship with the deceased remained in good standing… Furthermore, the will emerged only after the defendant had obtained letters of administration and commenced administering her father’s estate. The timing of its appearance, coupled with the extensive familial involvement in its preparation and execution, raises grave doubts about its authenticity.” As a result, Justice Ellis found the will did not conform with the Wills Act 2002. He ruled that the will was not executed by the deceased, and dismissed the application to revoke the letters of administration which were affirmed and “shall remain in full force and effect”.
AI-assisted shopping is the talk of the holiday shopping season
By ANNE D'INNOCENZIO AP Retail Writer
MAJOR retail chains and tech companies are offering new or updated artificial intelligence tools in time for the holiday shopping season, hoping to give consumers an easier gift-buying experience and themselves an augmented share of online spending.
Although AI-powered purchases are in early stages, the shopping assistants and agents rolled out by the likes of Walmart, Amazon and Google can do more than the chatbots of holidays past. The latest versions were designed to provide personalized product recommendations, track prices and to place some orders through unscripted "conversations" with customers.
Those features are on top of shopping updates from AI platforms like OpenAI's ChatGPT and Google Gemini. In one of the season's most talkedabout launches, Google this month introduced an AI agent that can be instructed to call local stores to ask if a desired product is in stock.
San Francisco software company Salesforce estimated that AI would influence $73 billion, or 22%, of all global sales in
one way or another from the Tuesday before Thanksgiving through Monday after the holiday, according to Caila Schwartz, Salesforce's director of consumer insights.
The figure, which stood at $60 billion a year ago, encompasses everything from a ChatGPT query to AI-supplied gift suggestions on a retailer's website, Schwartz said. Despite the advancements, AI's impact on holiday shopping will be "relatively limited" this year since not every shopping site has useful tools and not every shopper is willing to try them, said Brad Jashinsky, a senior retail industry analyst at information technology research and consulting firm Gartner.
"The more retailers that launch these tools, the better they get, and the more that consumers get comfortable and start to seek them out," Jashinsky said. "But customer behavior takes a long time to change."
Here are three ways the technology is poised to influence holiday shopping habits in 2025:
Bypassing the search bar AI's potential to simplify the search for the perfect present is most apparent
so far in tools that promise to give shoppers faster and more detailed results than a web browser with a lot fewer clicks.
OpenAI upgraded ChatGPT with a shopping research feature that provides personalized buyers' guides. The information comes from product pages, reviews. prices and a user's previous interactions with the chatbot. The tool works best for complicated products like electronics and appliances, or for "detailheavy" items like beauty or sporting goods, OpenAI said.
Then there's Rufus, the shopping assistant that Amazon rolled out last year. It now remembers information customers previously fed it, like having four children that all like board games, for example. A user's browsing and purchase history and reviews are used to personalize recommendations.
Google upgraded its AI Mode search tool to provide answers to detailed questions composed in natural language. For example, users can tell the agent they want to buy a casual sweater to wear with skirt or jeans in New York in January that goes with a skirt or jeans,
Responses are pulled from Google's 50 billion product listings. The tool can also produce charts with side-by-side comparisons of prices, features, reviews and other factors. Previously, shoppers had to use keywords, filters and product links to find the information they needed.
"This is an expansionary moment, I think, for all of technology and for commerce," Lilian Rincon, vice president of product, consumer shopping at Google, recently told The Associated Press.
Meanwhile, Walmart's AI shopping assistant, Sparky, offers occasion-based recommendations and synthesizes reviews. An AI-powered gift finder on Target's app exclusively for the holidays responds to prompts such as the age and special hobbies of the recipient.
New pricing tools and alerts
Tools for tracking online prices have been around for years, including CamelCamelCamel, a thirdparty service for Amazon prices, as well as Paypal's Honey browser extension for monitoring thousands of online shops.
This holiday season, shoppers have new options.
Swiss voters reject mandatory national service for women and new inheritance tax
By JAMEY KEATEN Associated Press
SWISS voters on Sunday decisively rejected a call to require women to do national service in the military, civil protection teams or other forms, as men must do already. In a referendum, over 84% of voters rejected the "citizen service initiative" and none of the country's 26 cantons, or states, came anywhere near voting in favor. Proposals need a majority of both voters and cantons to pass.
A separate proposal to impose a new national tax on individual donations or inheritances of more than 50 million francs ($62 million) was shot down by more than 78% of voters. The revenues were to be used to fight the impact of climate change and help Switzerland meet its ambitions to have net-zero
greenhouse gas emissions by 2050.
Supporters of the national service plan hoped that it would boost social cohesion by adding jobs in areas like environmental prevention, food security and elderly care. But lawmakers opposed it, mainly for cost reasons and out of concern that it could hurt the economy by taking many young people out of the workforce.
The proposal came at a time when other European countries are finding ways to bolster their armed forces in the face of growing concerns about Russia's potential threat beyond the war in Ukraine.
Young men in neutral Switzerland are already required to carry out military service or join civil protection teams. Conscientious objectors can do other types of service, and those who opt out entirely must pay an exemption fee. Each
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year, about 35,000 men take part in mandatory service. The failed initiative would have required all Swiss citizens to do national service — women can currently do so on a voluntary basis — and applied the concept of national security to areas beyond military service or civil protection.
Its supporters pointed to "landslides in the mountains, floods in the plains, cyberattacks, risks of energy shortages or war in Europe" and said that their plan would mean everyone taking responsibility for "a stronger Switzerland that's able to stand up to crises."
Amazon launched a 90-day pricing history tracker this month for virtually everything it sells.
Shoppers also now can set up alerts to receive notifications when prices on specific items fall within their budgets.
Google, which for years had a basic price tracker, launched a more advanced version that lets users refine their requests with details like a garment's size and color. Microsoft's Copilot also launched a price tracker this year.
Jason Goldberg, chief commerce strategy officer at Publicis Groupe, said he thinks the new pricing tools will add more pressure on retailers to make sure their prices are competitive.
"A lot of consumers that weren't even looking for price alerts are going to discover price alerts for the first time," Goldberg predicted.
New ways to buy
Amazon, OpenAI and Google are racing to create tools that would allow for seamless AI-powered shopping by taking consumers from browsing to buying within the same program instead of having to go to a retailer's website to complete a purchase.
The government countered that the army and civil defense have enough staff, and no more people should be recruited than are needed. While compulsory military service for women might be seen as "a step toward gender equality," it added, the idea would "place an extra burden on many women, who already shoulder a large part of the unpaid work of raising and caring for children and relatives, as well as household tasks."
OpenAI launched a new instant checkout feature that lets users buy products suggested by ChatGPT without leaving the app. Users can order merchandise from Etsy sellers and from some brands that use Shopify, including Glossier, Skims and Spanx.
OpenAI and Walmart announced a similar deal in October, saying the partnership would allow ChatGPT members to use the instant checkout feature to shop for nearly everything available on Walmart's website except for fresh food. For now, however, the feature only supports buying one item at a time.
A different deal Target struck with OpenAI lets shoppers put multiple items in a cart on ChatGPT, including fresh food products. But when customers are ready to pay for their orders, they are directed away from the chatbot to the Target app. New tools from Amazon and Google will give shoppers a taste of having autonomous AI assistants do the buying for them. While the services still are limited, "agentic AI" is intended to be more independent and advanced than the generative AI chatbots that excel at research and writing, experts say.
The government also opposed the proposal for a new tax on large donations or inheritances, arguing that approval could prompt some of the wealthiest in Switzerland — an estimated 2,500 people — to move elsewhere. Sums beyond 50 million francs ($62 million) could have been hit with a 50% rate. Switzerland holds national referendums four times a year, giving voters a direct say in policymaking.
