| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 29 March 2012 | Eveready (Pty) Ltd | Income Tax Act, 1962 | Section 22(4) – trading stock; whether aquired for ‘no consideration’ |
| 8 May 2012 | Tradehold Ltd | Income Tax Act, 1962 | Paragraph 12(1) of the Eighth Schedule; deemed disposal of assets; Double Taxation Agreement between RSA and Luxembourg; meaning a defect; Article 13(4); includes within its ambit capital gains derived from the alienation of all property including a deemed disposal of assets |
| 25 May 2012 | Stellenbosch Farmers’ Winery Limited | Income Tax Act, 1962 Value-Added Tax Act, 1991 | Whether receipt by a taxpayer of a sum of money of a capital or revenue nature; whether interest on alleged underpayment of provisional tax in respect of the receipt should be levied in terms of s.89quat(3) Whether receipt attracted VAT in terms of s.7 or zero rate applicable in terms of s.11(2)(l)(ii) |
| 31 May 2012 | Distell Limited | Customs and Excise Act, 1964 | Tariff determination on spirituous beverages |
| 1 June 2012 | De Beers Consolidated Mines Limited | Value-Added Tax Act, 1991 | Meaning of ‘enterprise’; meaning of ‘imported services’; whether foreign advisory services utilized or consumed in the Republic for the ‘purposes of making taxable supplies’; whether tax on local advisory services qualifies for deduction as ‘input tax’ |
| 1 June 2012 | Mohammed Cassimjee | Customs and Excise Act, 1964 | Inordinate delay in prosecuting claim; inherent power of court to prevent abuse of its process; whether discretion properly exercised to dismiss action for want of prosecution |
| 1 October 2012 | Armgold / Harmony Freegold Joint Venture (Proprietary) Limited | Income Tax Act, 1962 | Deductions of mining capital expenditure under subsections 36(7F) and 36(7E); method of calculation to be adopted where a mine of a taxpayer operates at a loss |
