PL MINES (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2015 (1) ZLR 708 (H)
Citation | 2015 (1) ZLR 708 (H) |
Case No | Judgment No. HH-466-15 |
Court | High Court, Harare |
Judge | Kudya J |
Heard | 24 September 2014; CAV |
Judgment | 21 May 2015 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Tax appeal |
Annotations | No case annotations to date |
Flynote
Revenue and public finance – income tax – additional tax or penalty for failure to render complete return etc – assessment of penalty – same principles applicable as in criminal law
Revenue and public finance – income tax – appeals – Special Court for Income Tax appeals – nature of appeal in such court – court to make its own assessment of facts and exercise its own discretion – not bound by exercise of discretion by revenue authority
Revenue and public finance – income tax – tax evasion – what is – when person may be said to have intended to evade tax
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.