Tax Court: 2016-2014 - 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.

2016
Date of Delivery	Case Number	Applicable Legislation	Keywords
14 December 2016	IT 13935	Income Tax Act, 1962	Income tax; Assessed loss; Bad debts, USP; Whether the Appellant was entitled to an assessed loss, bad debts and other expenses to be deducted
13 December 2016	IT 13791 & 13792	Income Tax Act, 1962	Income tax; Section 11(a); interest income; home loan
12 December 2016	IT 12821	Income Tax Act, 1962	Income tax; Exception; valid assessment; dividend
7 December 2016	IT 14027	Income Tax Act, 1962 Tax Administration Act, 2011	Income tax; tax administration; Exception; Amendment to Grounds of Objection
4 November 2016	IT 13772	Income Tax Act, 1962 Tax Administration Act, 2011	Income tax; tax administration; section 24C of the Income Tax Act; future expenditure; section 222 of the Tax Administration Act; whether the Appellant was entitled to deduct future expenditure in terms of section 24C of the Income Tax Act; an Understatement Penalty was payable by the Appellant in terms of section 222 of the Tax Administration Act
7 September 2016	IT 13164	Income Tax Act, 1962	Income tax; assessed losses; tax avoidance; whether section 103(2) of the Income Tax Act was applicable to assessed losses carried forward by the Appellant
5 September 2016	VAT 1247	Value-Added Tax Act, 1991	Value-added tax; invoice; section 22(3); crediting of loan account; whether section 22(3) of the VAT Act was applicable in respect of an invoice relating to input tax claimed by the Appellant
25 August 2016	IT 13539/13673	Income Tax Act, 1962	Income tax; whether amounts received in terms of a productive asset allowance scheme were taxable as “gross income” as being revenue in nature
28 July 2016	VAT 1345	Value-Added Tax Act, 1991	Value-added tax; motor car deduction
14 June 2016 New!	VAT 1390	Value-Added Tax Act, 1991	Value-added tax; sections 7(1)(a), 7(2) and 10; definitions of “consideration”, “enterprise” and “supply” in section 1(1); whether the delivery of food orders to the taxpayer’s customers constitutes a service supplied by it for consideration2 in the course, or in furtherance, of its enterprise, and hence whether the delivery charges were subject to output tax
17 May 2016	IT 13753	Income Tax Act, 1962	Income tax; section 14(1)(c); ship repairs
13 May 2016	IT 13635	Tax Administration Act, 2011	Tax administration; whether the Appellant was entitled to condonation for the late filing of an objection
26 April 2016	IT 13775	Income Tax Act, 1962	Income tax; tTaxable benefit; paragraph 2(e) of the Seventh Schedule; whether taxable benefits were granted to expatriate employees or not in terms of section 1 and the Seventh Schedule of the Income Tax Act
24 March 2016	VAT 1237	Value-Added Tax Act, 1991	Value-added tax; remission of interest
4 March 2016	IT 0038/2015	Tax Administration Act, 2011	Tax administration; exceptional circumstances; objection
27 January 2016	IT 13380	Income Tax Act, 1962 Tax Administration Act, 2011	Income tax; tax administration; whether the court should remit a penalty in terms of section 76 of the Income Tax Act, 1962 as read with section 129(2)(b) of the Tax Administration Act, 2011
12 January 2016	IT 12951 & VAT 855	Income Tax Act, 1962 Value-Added Tax Act, 1991	Income tax; value-added tax; whether the provisions of sections 11(a)(i) & 22(1) of the Income Tax Act, 3 of the Skills Development Levies Act, 6 of the Unemployment Insurance Contributions Act, 10(13) & (18) and 17(2) of the Value-Added Tax Act were applicable in respect of certain deductions, input tax, output tax etc.

2015
Date of Delivery	Case Number	Applicable Legislation	Keywords
10 September 2015	IT 13285	Income Tax Act, 1962	Income tax; The meaning of deemed dividends in terms of s 64(B)(2)(g) of the Income Tax Act with regard to interest-free loans made by the Appellant to its sole shareholder or connected person.
5 August 2015	VAT 1129	Value-Added Tax Act, 1991	Value-added tax; Input tax; Appellant did not discharge the onus of proving the input tax claims made in respect of construction business
26 June 2015	VAT 867	Value-Added Tax Act, 1991	Value-added tax; Input and output tax; Appellant did not discharge onus of proving the input tax claims; but did so for output tax claims; the appeal was partially allowed
15 May 2015	IT 13276	Income Tax Act, 1962	Income tax; DTA between RSA and USA; OECD Model Tax Convention; Article 5; whether amount agreed upon between USA and RSA companies was taxable; permanent establishment
20 April 2015	IT 13541	Income Tax Act, 1962	Income tax; Section 11D; whether research and development costs in respect of computers were deductible income or not
30 March 2015	VAT 969	Value-Added Tax Act, 1991	Value-added tax; Section 11(2)(l); whether goods or services contractually supplied to persons outside the Republic ought to be zero-rated or standard-rated
30 March 2015	IT 13512	Income Tax Act, 1962	Income tax; Section 64B(2) read with sections 64C(2)(g) and 64B(9); whether STC ought to be levied on the Appellant in relation to interest free loans which the Respondent claims to be deemed dividends

2014
Date of Delivery	Case Number	Applicable Legislation	Keywords
9 December 2014	VAT 1005	Value-Added Tax Act, 1991	Value-added tax; Section 11(2) and (5); Whether an amount in respect of building houses ought to be zero-rated or standard-rated
8 December 2014	IT 13132	Income Tax Act, 1962	Income tax; Whether an amount should be included in the Appellant’s “gross income”; relating to value of wine grapes harvested and being “wine-in-process” and how such amount ought to be computed; paragraphs 2, 3(1) and 9 of the First Schedule
8 December 2014	IT 13238 and IT 13164	Income Tax Act, 1962 Tax Administration Act, 2011	Income tax; tax administration; Application on whether SARS could amend its Rule 10 statement pertaining to a s.103 case and counter application to strike out certain words
18 November 2014	IT 13472	Income Tax Act, 1962 Tax Administration Act, 2011	Income tax; tax administration; Whether the appellant proved that the proceeds it received from the disposal of shares should be reduced as per paragraph 35 of the Eighth Schedule to the Income Tax Act, 1962; whether additional tax was payable in relation thereto (s.89quat)
18 November 2014	VAT 1132	Value-Added Tax Act, 1991	Value-added tax; Whether the appellant was liable for 200% additional tax where the appellant under-declared its output tax; no supporting documentation presented during the audit
29 September 2014	VAT 1015	Value-Added Tax Act, 1991	Value-added tax; Whether the appellant was entitled to deduct input tax in respect of accommodation and food in terms of section 17(12)(a)
5 September 2014	IT 12984	Income Tax Act, 1962	Income tax; Seventh Schedule – Whether employees elected benefit of company motor vehicle as part of their remuneration package; whether accruals were part of taxable value of benefits; salary sacrifice
13 August 2014	IT 13410	Income Tax Act, 1962	Income tax; Section 23F(2) – Mineral bearing ore – requirements of trading stock and acquisition
25 July 2014	VAT 1069	Value-Added Tax Act, 1991	Value-added tax; 200% additional tax as per section 60(1)(a) – as repealed by section 271 of the Tax Administration Act, 2011
12 March 2014	IT 12466	Income Tax Act, 1962	Income tax; Capital Gains Tax; realisation of capital gain on disposal of shares or capital loss; paragraphs 25(1), 26(1), 26(3) and 29(7) of the Eighth Schedule
28 January 2014	IT 13254	Income Tax Act, 1962	Income tax; Section 30(3) – Whether an inter vivos trust was carrying on public benefit activities

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