AB v Zimbabwe Revenue Authority

Key Issues

• {"issue_text":"Whether rental income was correctly taxed in appellant's hands prior to 2016","issue_type":"mixed","dispositive":"yes","related_facts":"Date of inheritance, Rackflash management arrangement"}
• {"issue_text":"Whether disallowance of cleaning and general expenses was proper","issue_type":"law","dispositive":"no","related_facts":"Expenses incurred by Rackflash employees"}
• {"issue_text":"Whether disallowance of director's salary was proper","issue_type":"law","dispositive":"no","related_facts":"Appellant is sole trader"}
• {"issue_text":"Whether respondent's use of estimated figures was proper","issue_type":"law","dispositive":"no","related_facts":"Appellant's failure to provide documentation"}
• {"issue_text":"Whether appellant was liable for VAT registration prior to 2016","issue_type":"law","dispositive":"yes","related_facts":"Rental income threshold exceeded"}

Background