Legal Counsel – Dispute Resolution & Judgments – Tax Court – Tax Court: 2022-2020

8 October 2021 – Tax Court Judgments 2022-2020:

• SARSTC 14232 (IT) [2021] Johannesburg (16 July 2021) – Whether income was to revenue or capital in nature
• SARSTC VAT 1908 (VAT) [2021] Cape Town (21 June 2021) – Whether the appellant was correct in deeming a supply as exempt
• SARSTC IT 24888 (ADM) [2021] Cape Town (18 June 2021) – Whether the respondent was entitled to charge a 25% understatement penalty on the taxpayer
• SARSTC 24682 (ADM) [2021] Cape Town (4 June 2021) – Whether the appellant was entitled to a continuance of the matter
• SARSTC IT 25242 (IT) [2021] Johannesburg (31 May 2021) – Whether the appellant was entitled to deductions and waiver of penalty
• SARSTC 0092-2019 (ADM) [2021] Johannesburg (31 May 2021) – Whether the applicant was entitled to amend its objection
• SARSTC IT 25390 (IT) [2021] Johannesburg (18 May 2021) – Whether the appellant was entitled to be deemed to be a public benefit organisation (PBO)