On 17 August 2022, the Supreme Court (“the Court”) rendered a judgment which touched on some provisions of the Mines and Minerals Act No. 11 of 2015 ( the “Mines Act”) and the Property Transfer Tax Act Chapter 340 of the Laws of Zambia as amended by Act No.16 of 2015 ( the “PTT Act”). This judgment upheld the ruling of the Tax Appeals Tribunal (“the Tribunal”) that was delivered on 14 February 2022. To the extent that this is the first time the highest court in the land has pronounced itself on the provisions that were under consideration, this is a ground-breaking judgment.
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