ENDEAVOUR FOUNDATION & ANOR v COMMISSIONER OF TAXES 1995 (1) ZLR 339 (S)

1995 (1) ZLR p339

Flynote

Revenue and public finance — income tax — exemptions — trust of a public character — what is — trust financed by donations from companies and devoting bulk of monies to payment of educational costs for children of employees nominated by donor companies — not a trust of a public character — Income Tax Act [Chapter 181] — Third Schedule para 2(1)

Revenue and public finance — income tax — gross income — allowances — payment for education of employee's children — part of employee's gross income — Income Tax Act — s 8(1)(f) and Third Schedule, para 4(1)

Revenue and public finance — income tax — recovery of tax — Commissioner of Taxes — tax due from employees — employer failing to withhold tax and pay amount of tax — whether Commissioner can appoint agent under s 47 of Act to collect amount from employer