Tax Court: 2013-2011 - 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.

2013
Date of Delivery	Case Number	Applicable Legislation	Keywords
3 May 2013	VAT 759	Value-Added Tax Act, 1991	Whether the Tax Court was empowered to alter, confirm or refer back an assessment; whether the capital amount was in dispute when it was not raised in the notice of objection
13 June 2013	13003	Income Tax Act, 1962	Definition of “gross income”; s. 1; whether proceeds from the sale of certain shares are of a capital or revenue nature; consequently whether certain deductions are permissible
19 August 2013	13002	Income Tax Act, 1962	Section 26(1); Deeming provisions; whether proceeds from “pastoral, agricultural or farming operations” are taxable or not
2 December 2013	VAT 872	Value-Added Tax Act, 1991	Definition of “input tax” – deduction of input tax in respect of supplies by sponsors of an event
2 December 2013 New!	13356	Income Tax Act, 1962	Interpretation of SCA judgment – s.11(bA)

2012
Date of Delivery	Case Number	Applicable Legislation	Keywords
12 February 2012	12644	Income Tax Act, 1962	Disallowance of capital loss; ‘clogged loss’; redemption of loss; preference shares; meaning of ‘recovery’; paragraphs 20(3) and 39(1) of the Eighth Schedule
7 June 2012	VAT 889	Value-Added Tax Act, 1991	Imposition of VAT and 200% penalties; fraudulent invoices; s.31; credibility of witness in question
22 June 2012	12860	Income Tax Act, 1962	Whether taxpayer a small business corporation or personal service company; meaning of ‘consulting’; s.12E(4)(a)
5 July 2012	12906	Income Tax Act, 1962	Capital gains tax; disposal of mineral rights; fair value adjustment; section 11(a) deduction of management fees and travel expenses; donations tax; penalties
10 September 2012	VAT 789	Value-Added Tax Act, 1991	Exercising of Commissioner’s powers in terms of section 20(5) not subject to objection and appeal; any review of this application should be launched in the High Court
8 November 2012	VAT 847	Value-Added Tax Act, 1991	Sections 7(1)(a) and 9(1); whether through leasing properties, supplies were made and output tax was under-declared
16 November 2012	12697	Income Tax Act, 1962	Section 103; implications for company buying its own shares from subsidiary company
20 November 2012	12524	Income Tax Act, 1962	Inter vivos trust; service agreement; whether a scheme in terms of s.103 and remuneration paid by trust taxable as gross income

2011
Date of Delivery	Case Number	Applicable Legislation	Keywords
14 March 2011	VAT 179	Value-Added Tax Act, 1991	Whether the receipt of an amount in respect of a termination agreement was subject to VAT at the standard rate or at the zero rate
14 March 2011	11470	Income Tax Act, 1962	Section 1; definition of ‘gross income’; whether an amount received in respect of a termination agreement was capital or revenue in nature
13 June 2011	VAT 382	Value-Added Tax Act, 1991	Whether certain services were subject to VAT in terms of s.7(1)(c); buying back of shares; whether services could be set off against input tax credit
15 June 2011	12895	Income Tax Act, 1962	Definition of “gross income” in s.1 – par.(e) v par.(eA); application on pre-retirement withdrawal from Municipal Pension Fund
1 August 2011	12856	Income Tax Act, 1962	Whether loss of mining income can be set off against taxable income derived from non-mining activities or whether it has to be deducted from income derived from profitable mines; ss.11 and 83; interpretation of s.36(7E) and s.36(7F)
14 September 2011	12760, 12828 and 12756	Income Tax Act, 1962	Deferred delivery share incentive scheme; ss.8A and 8C; par.2(a) of the Seventh Schedule
3 November 2011	VAT 712	Value-Added Tax Act, 1991	Sections 7, 11, 12 and the proviso to section 2(1); whether currency exchange services rendered in the duty free area of the airport are to be VAT zero-rated
7 December 2011	VAT 741 and 12008	Value-Added Tax Act, 1991 and Income Tax Act, 1962	Sections 20(8) and 55; whether appellant is entitled to input tax despite failing to meet requirements of section 20(8) (VAT) Sections 11(a) and 73(a); whether appellant is entitled to deductions of section 11(a) despite lack of proof (Income Tax)

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