The first respondent, Kenneth Maphosa, was a former employee of CMED Private Limited (the applicant). After successful litigation in the Labour Court, Maphosa registered his Labour Court judgment as an order of the High Court for purposes of execution in February 2014. The writ of execution was for recovery of US$46,800.00 in damages, back pay totaling US$38,814.50 (from August 2005 to July 2009), plus allowances, interest of US$45,646.04, totaling US$131,261.43 as at 1 October 2014. The parties entered into a deed of settlement on 2 July 2014, agreeing that US$163,346.73 would be paid in four tranches from July to October 2014. The applicant defaulted on payment. When the sheriff attached property for removal on 3 December 2014, the applicant filed an urgent application to stay execution, arguing that US$65,204.34 of the amount was due to ZIMRA in taxes and the first respondent could not recover this amount. The applicant only raised the tax issue with the first respondent on 22 October 2014, three months after the deed of settlement.