Sheena Flowers (Pvt) Ltd and Charlotte Flowers (Pvt) Ltd and Jomawena (Pvt) Ltd and Luxaflor Roses (Pvt) Ltd and JH Butler Farms (Pvt) Ltd and Sarah Flowers (Pvt) Ltd and Millar Brothers (Pvt) Ltd v The Commissioner General, Zimbabwe Revenue Authority

HH 427-12

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Case Details

Court

Harare High Court

Date

12 October 2012

Citation

HH 427-12

Neutral Citation

[2012] ZWHH 427

Outcome

unknown

Case Type

Appeal

Bench

Presiding

Hlatshwayo J

Full Bench

Hlatshwayo J

Areas of Law

Tax LawAdministrative Law

Keywords

export market development expendituresection 15(2)(gg)double deductionpackaging expensesair-freight costsagents commission

Key Issues

{"issue_text":"Whether packaging expenses qualify as export market development expenditure under section 15(2)(gg)","issue_type":"law","dispositive":"no","related_facts":"Appellants incurred packaging expenses for flower exports"}
{"issue_text":"Whether air-freight and port expenses qualify as export market development expenditure","issue_type":"law","dispositive":"no","related_facts":"Appellants paid air-freight and port charges"}
{"issue_text":"Whether agents' commission and marketing charges qualify as export market development expenditure","issue_type":"law","dispositive":"yes","related_facts":"Appellants paid commissions to marketing agents"}

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background

Facts of the Case

Background

Seven horticultural companies growing and exporting flowers challenged the Commissioner General's refusal to allow double deductions for packaging, air-freight, port fees and agents' commissions under section 15(2)(gg) of the Income Tax Act. The companies employed marketing agents on informal basis to find overseas buyers and organize transportation.

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