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1 judgment
March 2018
Blantyre Print and Publishing Company Limited v Commissioner General of Malawi Revenue Authourity (Revenue Cause 15 of 2017) [2018] MWHC 1335 (11 March 2018)
Tax authority’s refusal to accept withholding tax credits and instalments violated legitimate expectation and was arbitrary in enforcement.
  • Administrative law — Tax enforcement — legitimate expectation from long-standing acquiescence in settlement methods — procedural fairness and right to be heard — proportionality in enforcement measures — Wednesbury unreasonableness of garnishment where taxpayer’s proposal not objectively assessed — equality/discrimination in tax administration.
11 March 2018