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Search by party name, citation, or a phrase from the judgment and move straight to the right volume.
Access noteResults only include content available on your current tier. If you do not have full case access, results from restricted case content will not appear.
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Revenue and public finance — income tax — assessment — objections to or appeal against — revenue authority forming opinion that set of facts constituted a tax avoidance scheme — onus on taxpayer to show the contrary
Revenue and public finance — income tax — tax avoidance scheme — what constitutes — taxpayer conducting affairs so that lower income is earned — not a tax avoidance scheme — bank holding money in non-interest bearing accounts outside Zimbabwe — sound financial policy reasons for so doing — higher interest possible if money held in riskier investments within Zimbabwe — no requirement for bank to hold money in those investment schemes — revenue authority not entitled to charge notional interest based on interest that could be earned in Zimbabwe
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