Search Search
Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *

TG NO v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 477 (FAC)

2019 (3) ZLR p477

Citation

2019 (3) ZLR 477 (FAC)

Case No

Judgment No.HH-578-19

Court

Fiscal Appeal Court, Harare

Judge

Kudya J

Heard

6 July 2017

Judgment

30 August 2019

Counsel

F Girach, for the appellant
T Magwaliba, for the respondent

Case Type

VAT appeal

Annotations

Flynote

Company – liquidation order – effect – company not dissolved until liquidation process complete – purpose of liquidation – collection of assets and distribution to creditors

Revenue and public finance – value added tax – liability for – company having ceased operations and been placed in liquidation – immoveable assets sold to meet obligations to creditors – whether such sale in course of trade and subject to VAT

Revenue and public finance – VAT – liability for – transaction attracting payment of capital gains tax – whether VAT may also be charged in respect of same transaction

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.