BARCLAYS BANK OF ZIMBABWE v ZRA 2006 (2) ZLR 181 (S)
Citation | 2006 (2) ZLR 181 (S) |
Case No | Judgment No. S-31-06 |
Court | Supreme Court, Harare |
Judge | Cheda JA, Ziyambi JA & Malaba JA |
Heard | 20 February 2006 |
Judgment | 25 September 2006 |
Counsel | J Mafusire, for the appellant |
Case Type | Civil appeal |
Annotations | Link to case annotations |
Flynote
Revenue and public finance — income tax — taxable income — grant of share option to senior employees as part of an incentive scheme — taxable advantage or benefit in respect of employment — value of shares determined at date option exercised
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