Zambia is a common law country. Common law countries have judicial system that attach importance to the collective judicial wisdom of the past as a source of rules for making decisions on current matters. Past court decisions form an authority that are referred to as a precedent. This authority establishes a principle or rule that is used by the court or other judicial bodies when deciding later cases. In Zambia the legal system attaches importance, firstly to the constitution, then to Acts of Parliament and, thirdly, to judicial precedents in determining court cases. It also considers English common law, equity, customary law and international law.
Knowledge about tax judicial precedents is, therefore, very useful for administrators, practitioners and taxpayers, to avoid taking a position that would end them in costly and unsuccessful litigation. This page highlights decided Zambian and English tax cases that may influence the judicial process in some circumstances.