IMARA EDWARDS SECURITY (PVT) LTD & ORS v ZIMBABWE REVENUE AUTHORITY 2011 (2) ZLR 292 (H)
Citation | 2011 (2) ZLR 292 (H) |
Case No | Judgment No. HH-223-11 |
Court | High Court, Harare |
Judge | Hlatshwayo J |
Heard | 17 October 2011 |
Judgment | 17 October 2011 |
Counsel | S Njerere, for the appellants |
Case Type | Fiscal appeal |
Annotations | No case annotations to date |
Flynote
Interpretation of statutes – fiscal statute – exemption provision – should be interpreted pro fisco
Revenue and public finance – value added tax – exemptions from – person supplying financial services – stockbroker not such a person
Stock exchange – stockbroker – role of – whether stockbroker is a person who "supplies financial services" – traditional functions of stockbroker do not constitute "financial services"
This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.