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Harare High Court
A B v Zimbabwe Revenue Authority (ZIMRA)
[2021] ZWHH 479
Case Details
Court
Harare High Court
Date
13 September 2021
Citation
[2021] ZWHH 479
Judgment No.
HH 479-21
Outcome
unknown
Case Type
Application
Bench
Presiding
Mafusire J
Full Bench
Mafusire J
Areas of Law
Tax lawAppellate procedure
Keywords
Leave to appealRental income taxDeductible expensesEstimated assessments
Tags
Income taxRental incomeLeave to appeal
legislation
Statutes Cited
- Income Tax Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether applicant has reasonable prospects of success on appeal","issue_type":"procedural","dispositive":"yes","related_facts":"All factual findings in underlying judgment"}
- {"issue_text":"Whether grounds of appeal comply with Supreme Court Rules","issue_type":"procedural","dispositive":"yes","related_facts":"Seventeen grounds of appeal spanning four pages"}
- {"issue_text":"Whether amount in dispute is trifling","issue_type":"procedural","dispositive":"no","related_facts":"RTGS $74,773.30 comprising RTGS $37,386.66 principal and similar amount in penalties"}
- {"issue_text":"Whether matter is of substantial importance to parties","issue_type":"procedural","dispositive":"no","related_facts":"Applicant is small businesswoman, amount significant to her but not objectively"}
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background
Facts of the Case
Background
Applicant inherited immovable property in 2012 and earned rental income. ZIMRA assessed her for tax on rental income from 2011-2016, disallowing certain deductions. Applicant appealed to Fiscal Appeals Court which dismissed her appeals. She now seeks leave to appeal to Supreme Court.
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