Introduction I advise clients on wide ranging business transactions. These may include mergers, where businesses combine, acquisitions where business are acquired, purchase of mining assets such as claims, sale and
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Introduction Due to the importance of mining in Zimbabwe in this article I look at the special capital gains tax (special CGT) on the transfer of mining title that was
Introduction On 16 February 2023 I wrote an article titled “Understanding capital gains tax”. I explained capital gains tax (“CGT”) in general. In the current article I look at CGT
Introduction According to the Capital Gains Tax Act (Chapter 23:01), (“CGT Act” or “the Act”), as updated, capital gains tax (“CGT”) is a tax levied on the capital gain arising
Introduction Businesses and individual tax payers may be liable to pay certain taxes to ZIMRA. Common taxes include Pay As You Earn (PAYE), Value Added Tax (VAT), Capital Gains Tax
