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