Tax Court: 2004-2000 - 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.

2004
Date of Delivery	Case Number	Applicable Legislation	Keywords
11 February 2004	1990	Income Tax Act, 1962	Disposal of a portion of an interest in a partnership leading to a recoupment; s.8(4)(a)
19 March 2004	10999	Income Tax Act, 1962	Expenditure regarding know-how in terms of ss.11(a) and 11(gA)
7 April 2004	11156	Income Tax Act, 1962	Deduction of a loss, trade carried on outside South Africa; s.20(1)(b)
8 June 2004	11011	Income Tax Act, 1962	Reimbursement by employer of employees’ medical costs in an in house medical scheme; paragraph 2 (1) of the Fourth Schedule
13 October 2004	11372	Income Tax Act, 1962	Whether exemption provisions of s.56(1)(d) applied to an inter vivos donation, the payment of which was postponed until death of the donor
1 November 2004	11045 and 11046	Income Tax Act, 1962	Whether a taxpayer can rely on his own mistake as a basis for objection; s.81; whether the Commissioner’s decision to apply s.102 is reviewable
9 November 2004	10849	Income Tax Act, 1962	Whether a person is entitled to tax exemption status in terms of s.10(1)(cA); whether the term ‘any law’ includes ‘foreign law’
25 November 2004	11134	Income Tax Act, 1962	Taxation of ex-gratia payments

2003
Date of Delivery	Case Number	Applicable Legislation	Keywords
30 January 2003	10956	Income Tax Act, 1962	Whether scientific research expenditure constitutes gross income; ss.1, 8(a) and 11(p)(i)
12 February 2003	10969	Income Tax Act, 1962	Deductions; loss on loan; s.11(a)
12 March 2003	ED 79	Estate Duty Act, 1955	Whether debts are due debts or not; s.4(b)
19 March 2003	10699	Income Tax Act, 1962	Deductions; licence fee and legal fees; s.11(a) and (gA)
13 August 2003	10919	Income Tax Act, 1962	Trusts; distribution of losses; ss.25B(3) and 89quat(3)

2002
Date of Delivery	Case Number	Applicable Legislation	Keywords
25 March 2002	VAT 91	Value-Added Tax Act, 1991	Definition of ‘input tax’ in s.1
10 May 2002	10797	Income Tax Act, 1962	Section 12C(6)(a)(i) as in 1992; interpretation of ‘connected person’
14 May 2002	10915	Income Tax Act, 1962	Donations tax; validity of assessment; ss.54 and 58
13 August 2002	10918	Income Tax Act, 1962	Share options ceded to a trust; s.8A(6)(b)(i)

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