Tax Court: 2007-2005 - 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.

2007
Date of Delivery	Case Number	Applicable Legislation	Keywords
29 March 2007	11961	Income Tax Act, 1962	Whether two amounts had been received by or accrued to the Appellant in terms of the definition of ‘gross income’
24 April 2007	11691	Income Tax Act, 1962	Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant; ss.11(a) and 23(g)
8 May 2007	12158	Income Tax Act, 1962	Whether the income (profits) received by the Appellant as practicing attorney from a partnership in Lesotho was correctly taxed in South Africa and providing a credit to the Appellant for taxes already paid in Lesotho
6 June 2007	11623	Income Tax Act, 1962	Section 11(e)(ii) – whether certain wear and tear or depreciation allowances in respect of certain assets can be claimed
5 October 2007	11773	Income Tax Act, 1962	Whether the Commissioner was correct in contending that the Appellant was not entitled to carry forward the balance of assessed loss for the 2004 year of assessment; s.20(1) and (2)
26 October 2007	11283	Income Tax Act, 1962	Whether the sale of certain shares at a loss by the Appellant was deductible; ss.11(a) and 22
26 October 2007	11286	Income Tax Act, 1962	As a result of the change in identities of the beneficiaries and trustees of a trust, a new trust came into existence and accordingly transfer duty became payable by the new trust; ss.1, 2 and 5
15 November 2007	VAT 616	Value-Added Tax Act, 1991	Whether the Commissioner was correct in disallowing the taxpayer’s notional input tax claim based on the fact that the transaction giving rise to the claim, was a scheme as contemplated by s.73

2006
Date of Delivery	Case Number	Applicable Legislation	Keywords
9 February 2006	11253	Income Tax Act, 1962	Amounts paid for accommodation; whether taxable in terms of paragraph (c) of the definition of ‘gross income’ in section 1 or alternatively, taxable benefits in terms of paragraph 2(d) of the Seventh Schedule read with paragraph (i) of the definition of ‘gross income’ in s.1
13 March 2006	VAT 144	Value-Added Tax Act, 1991	Whether imported services are zero-rated or not; s.11(2)(k)
16 March 2006	11449	Income Tax Act, 1962	Correct rate of stamp duty payable on the transfer of marketable securities; Schedule 1; item 15(3)(h)(i)(a)
31 March 2006	11483	Income Tax Act, 1962	Whether an amount accrued and the deductibility of a loss; ss.1 and 11(i)
24 May 2006	11661	Income Tax Act, 1962	Definition of “gross income”; whether certain “settlement discounts” granted by the Appellant during a year “accrued” to the Appellant during that year
9 October 2006	11935	Income Tax Act, 1962	Whether the Appellant is a ‘personal service company’ as defined in paragraph 1 of Part 1 of the Fourth Schedule
4 December 2006	11641	Income Tax Act, 1962	Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court; ss.7(1)(a) and 76(1)(a)
11 December 2006	11986	Income Tax Act, 1962	Recoupment of leasehold allowances; s.8(4)
13 December 2006	11711	Income Tax Act, 1962	Inclusion of restraint of trade payments into the gross income of the taxpayer in terms of paragraph (c) of the definition of “gross income”

2005
Date of Delivery	Case Number	Applicable Legislation	Keywords
2 February 2005	11247	Income Tax Act, 1962	Whether amounts paid by investors can be said to have been received as ‘gross income’; s.1
18 February 2005	11410	Income Tax Act, 1962	Whether bequest is a discharge of a debt for no consideration; paragraphs 12(5) and 40(2) of the Eighth Schedule
16 March 2005	11337	Income Tax Act, 1962	Disallowance of certain partnership losses claimed by Appellant in respect of his share of losses; whether proceeds of sale of unit trusts acquired by Appellant should be included in gross income
18 March 2005	11282	Income Tax Act, 1962	Whether certain fraudulent share dealing profits constituted part of ‘gross income’ or not; s.1
7 April 2005	11553, 11554 and 11555	Income Tax Act, 1962	Whether income received as part of a life right forms part of ‘gross income’ or not; s.1
3 May 2005	11398	Income Tax Act, 1962	Whether to open an assessment based on an objection received after the prescribed period within which to lodge an objection; s.79
5 May 2005	11362	Income Tax Act, 1962	Whether amounts paid are deductible in terms of s.11(a)
18 May 2005	11024	Income Tax Act, 1962	Whether a person is a money lender or not and whether expenses are deductible; s.11(a)
29 June 2005	11564	Income Tax Act, 1962	Additional assessments; whether the Appellant was an independent contractor and entitled to deduct certain expenditure or whether the Appellant received ‘remuneration’ as defined in the Fourth Schedule; whether another was a ‘personal service company’ within the meaning of the term as used in the Fourth Schedule; whether the Commissioner was entitled to apply s.76
10 August 2005	11220	Income Tax Act, 1962	Whether three separate restraint of trade payments received are taxable or not; definition of “gross income”
10 August 2005	11329	Income Tax Act, 1962	What constitutes ‘trade’ for purposes of ss.11 and 20
19 August 2005	11283	Income Tax Act, 1962	Whether the sale of a shareholding in a company is deductible or not; s.22(2)
30 August 2005	11135	Income Tax Act, 1962	Whether monthly payments constituted annuities; paragraph (a) of definition of ‘gross income’
5 September 2005	11515	Income Tax Act, 1962	Whether lumpsum benefit is taxable in hands of taxpayer; paragraph (e) of the definition of ‘gross income’
20 October 2005	11454	Income Tax Act, 1962	Whether royalty payments made to an off shore parent company are deductible; s.11(a)
7 November 2005	VAT 304	Value-Added Tax Act, 1991	Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament
14 November 2005	11466	Income Tax Act, 1962	Whether moneys paid constituted non-taxable capital amounts or not
28 November 2005	4/2005	Income Tax Act, 1962 and Value-Added Tax Act, 1991	Request for reasons for assessment
8 December 2005	11423	Income Tax Act, 1962	Allowances; s.12C(1)(b)

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