K v THE COMMISSIONER OF TAXES 1990 (1) ZLR 191 (H)
Citation | 1990 (1) ZLR 191 (H) |
Case No | Details not supplied |
Court | High Court, Harare |
Judge | Smith J |
Heard | 26 June 1989 |
Judgment | 21 March 1990 1 |
Counsel | AP de Bourbon SC for the appellant |
Case Type | Income tax appeal |
Annotations | No case annotations to date |
Flynote
Income tax — source — payment within Zimbabwe by an employer to two employees temporarily employed by associated companies outside Zimbabwe performing no services for the local employer for the duration of their temporary employment — deemed source — whether "close line" between trade inside Zimbabwe and employment externally.
Legislation — Income Tax Act [Chapter 181] ss 2(1), 8(1)(b), 12(1)(e).
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