Zimbabwe Revenue Authority v Unki Mines (Private) Limited

Key Issues

• {"issue_text":"Whether the Special Court for Income Tax Appeals erred in failing to find that the special mining lease agreement and the addendum to the CSA, which defined the delivery point, were integral parts of the special mining lease for the purposes of paragraph 6(3) of the 22nd Schedule to the Income Tax Act.","issue_type":"law","dispositive":"yes","related_facts":"Definition of delivery point in addendum; relationship between special mining lease and s 167 agreement."}
• {"issue_text":"Whether the respondent was entitled to deduct transport costs under the general deduction formula in paragraph 4(1) of the 22nd Schedule to the Income Tax Act.","issue_type":"law","dispositive":"no (court did not need to decide this)","related_facts":"Nature of transport expenses incurred."}
• {"issue_text":"Whether the addendum to the CSA was a nullity and could not be relied upon to limit deductions.","issue_type":"law","dispositive":"yes","related_facts":"Execution of addendum without President's approval; retrospective effect."}

Background