SC 23 2018 STANDARD CHARTERED BANK ZIMBABWE LIMITED v Zimbabwe Revenue Authority Final

Abstract

This is an appeal against a judgment of the High Court sitting as an Appeal Court in terms of s 65 of the Income Tax Act [Chapter 23:06] (hereinafter referred to as “the Act”). It concerns certain income tax assessments made in respect of the appellant by the respondent with regard to the years 2009, 2010 and 2011. Of the four issues which were raised in the High Court, three were decided against the appellant and form the subject of this appeal.