TAXATION AND THE HAND OF JUDGE PRESIDENT KIRBY: A CURSORY GLANCE

Abstract

This article discusses five cases from the Court of Appeal (COA)^[1] in Botswana handed down in years 2016 and 2017. A common denominator amongst these cases is that they all pertain to issues of taxation in Botswana and have been decided by the apex  court being the COA. Since the COA is at the apex in the hierarchical structure of the courts, discussing cases solely from it means that the law in these cases represents the current and true position of the law in Botswana with regards to that particular issue. An even more pivotal similarity is that all the decisions analysed in this article were handed down by Judge President Kirby whilst at the COA. This critical similarity cuts to the gist of the article which aims to pay tribute to Judge President Kirby albeit in a small way. Effectively, this article does not purport to speak authoritatively over all the decisions taken by Judge President Kirby but it contends that even by a simple examination and analysis of five decisions handed down in two years it is demonstrable that Judge President Kirby’s legacy in tax adjudication at the COA is one of refinement and clarification.