Tax

Sierra Leone — Court of Appeal · 2021

Principle established: The determination of the correct tax deductions for redundancy and terminal benefits depends on the specific tax legislation in force at the time the payments are due.

Sierra Leone — African Law Reports · 1920-36

Principle established: Statutory prohibitions against importing improperly folded woven goods create offenses of absolute liability, though compliance warnings to overseas suppliers may mitigate sentencing.

Sierra Leone — African Law Reports · 1920-36

Principle established: Statutory restrictions governing the importation of folded woven goods apply strictly to folded pieces and do not regulate or prohibit the importation of woven goods in rolled form.

Kenya · 2026

Principle established: The Supreme Court's appellate jurisdiction is limited to matters involving the interpretation or application of the Constitution, and mere invocation of constitutional provisions does not automatically confer such jurisdiction.

Sierra Leone — African Law Reports · 1964-66

Principle established: A person cannot be convicted of incitement without proof of a communication directed to another, and a mere personal declaration of an intention not to pay taxes does not constitute incitement.

Zimbabwe · 2022

Principle established: Statutory time limits for instituting civil proceedings against the State or its officers must be observed, even in applications for declaratory relief arising from administrative decisions.

Malawi · 2025

Principle established: A party may seek judicial review and an interlocutory injunction to challenge a tax authority's decision requiring a cash deposit for goods intended for re-exportation rather than local consumption.

Malawi · 2025

Principle established: A party may seek judicial review and an interlocutory injunction to challenge a tax authority's decision requiring a cash deposit for goods intended for re-exportation rather than local consumption.

Sierra Leone — African Law Reports · 1950-56

Principle established: Probate duty applies only to personalty or realty depending on the statutory provisions and tax orders in force at the relevant time.

Malawi · 2026

Principle established: Not yet classified

Malawi · 2026

Principle established: Not yet classified