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MW (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 1219 (H)

2019 (3) ZLR p1219

Citation

2019 (3) ZLR 1219 (H)

Case No

Judgment No. HH-806-19

Court

Special Court for Income Tax Appeals, Harare

Judge

Kudya J

Heard

21 November 2017

Judgment

9 December 2019

Counsel

D Tivadar, for the appellant
S Bhebhe, for the respondent

Case Type

Income tax appeal

Annotations

Flynote

Revenue and public finance – income tax – allowable deductions – charitable donations – donation to organisation registered as trust and as a private voluntary organisation – whether such organisation can be regarded as a charitable trust for the purposes of tax deduction

Trust – nature of – charitable trust – distinction from strict or narrow trust – trust registered as private voluntary organisation – not a charitable trust

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