LFCZ LTD v ZIMBABWE REVENUE AUTHORITY 2019 (1) ZLR 460 (CC)
Citation | 2019 (1) ZLR 460 (CC) |
Case No | Judgment No. HH-164-19 |
Court | High Court, Harare |
Judge | Kudya J |
Heard | 23 November 2015 |
Judgment | 27 February 2019 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Constitutional law – Constitution of Zimbabwe 2013 – Declaration of Rights – right to equal treatment before the law (s 56) – laws differentiating between persons of different classes – when such differentiation is legitimate
Revenue and public finance – income tax – advance ruling and non-binding private opinions – letter written by tax authority to party's tax consultant setting out practice regarding employees' benefits – not useable by employer in dispute with authority
Revenue and public finance – income tax – taxable benefits – subsidised meals provided for employees – such constituting a benefit taxable in hands of employees
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