BARCLAYS BANK OF ZIMBABWE LTD v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2005 (2) ZLR 1 (H)
Citation | 2005 (2) ZLR 1 (H) |
Case No | Judgment No. HH-9-06 |
Court | Special Court for Income Tax Appeals |
Judge | Hlatshwayo J |
Heard | 6 July 2005 |
Judgment | 6 July 2005 |
Counsel | J C Andersen SC, for the appellant |
Case Type | Income tax appeal |
Annotations | Link to case annotations |
Flynote
Bills of exchange and negotiable instruments — promissory notes — whether document entitled "Bearer Promissory Note" is a true bearer promissory note
Revenue and public finance — income tax — tax due on interest payable to issuer of promissory notes — income deemed to have accrued when taxpayer becomes entitled to it even if it is only payable in the future
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