Tax Court: 2010-2008 - South African Revenue Service

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery.

Tax Court judgments delivered in another year, can be accessed through the navigation pane above.

2010
Date of Delivery	Case Number	Applicable Legislation	Keywords
15 March 2010	12401	Income Tax Act, 1962	Deduction of audit and professional fees
6 May 2010	VAT 189	Value-Added Tax Act, 1991	Procedure; request for the setting aside of the Statement of Grounds of Assessment (rule 10) due to non-compliance with Tax Court rules. Validity of ex post facto expanding the reasons given for the assessment
18 May 2010	12656	Income Tax Act, 1962	Tax amnesty; s.8A; gain on exercise of option in foreign company’s share incentive scheme
16 August 2010	VAT 399	Value-Added Tax Act, 1991	Procedure; criteria for capturing of a valid VAT input tax credit claim. Removal from the roll due to the fact that there was no dispute between the parties relating to the period under appeal
6 October 2010	11038	Income Tax Act, 1962	Gross income; whether proceeds from sale of shares were revenue or capital in nature; non-disclosure – 200% additional tax
21 October 2010	12576	Income Tax Act, 1962	Public Private Partnerships; capital or revenue and trading stock; deduction in terms of section 11(a) read with ss.11(x), 23(f) and 22(2A)
21 October 2010	12886	Income Tax Act, 1962	Capital vs revenue; deductions in terms of ss.11(a) and 22(2)
28 October 2010	12441	Income Tax Act, 1962	Trading stock; Appellant claiming deduction in terms of s.22(4) on basis that trading stock acquired for no consideration; Schedule 6 to agreement allocating nil value to inventory; Evidence; Admissibility; Parole Evidence Rule; Evidence sought to be introduced to interpret agreement of sale; Such evidence tendered to establish that no consideration given; Such evidence inadmissible; Agreement of sale itself proving that consideration given; Interest levied; s.89quat(2); Reasonable grounds envisaged by s.89quat(3) established; Appellant absolved from paying interest
16 November 2010	12432	Income Tax Act, 1962	Section 1 – definition of ‘resident’; paragraphs 2 and 12 of the Eighth Schedule; article 13 of the DTA between Luxembourg and South Africa; whether taxpayer is liable for CGT
7 December 2010	12262	Income Tax Act, 1962	Gross income (accrual) and s.23F; Deductions (excessive expenditure) ss.11(a) and 23(g)

2009
Date of Delivery	Case Number	Applicable Legislation	Keywords
3 February 2009	11537	Income Tax Act, 1962	Definition of ‘gross income’; under-declaration of income; Commissioner justified in levying 200% additional tax
11 May 2009	11486	Income Tax Act, 1962	Section 11(gA); trademark deduction
14 May 2009	12323 and 12324	Income Tax Act, 1962	Deductibility of expenditure attendant to the sale of a business
14 August 2009	VAT 711	Value-Added Tax Act, 1991	Requirement for claiming an input tax credit; expenditure should have been incurred in furtherance of an enterprise
27 August 2009	12167	Income Tax Act, 1962	Donations tax and interest thereon
1 October 2009	11038 (Application)	Income Tax Act, 1962	Tax Court procedure; application for re-enrolment of tax appeal

2008
Date of Delivery	Case Number	Applicable Legislation	Keywords
21 January 2008	12244	Income Tax Act, 1962	Whether the awarding of points by the Appellant to its employees, which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not; paragraph (i) of the definition of ‘gross income’
4 July 2008	11345	Income Tax Act, 1962	Deduction of interest from income; s.11(a)
31 October 2008	12236	Income Tax Act, 1962	Secondary Tax on Companies; s.64(5)(c)
6 November 2008	12246	Income Tax Act, 1962	Definition of ‘gross income’; s.25B; whether income is taxable in the trust or in hands of beneficiaries
1 December 2008	12399	Income Tax Act, 1962	Capital Gains Tax; par.12(5) of the Eighth Schedule
10 December 2008	12463	Income Tax Act, 1962	Trading stock; phosphate bearing ore

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