Tax Court: 2004-2000

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.
2004​ ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​11 February 20041990​Income Tax Act, 1962

​Disposal of a portion of an interest in a partnership leading to a recoupment;

​19 March 200410999​Income Tax Act, 1962

​Expenditure regarding know-how in terms of ss.11(a) and 11(gA)

​7 April 200411156​Income Tax Act, 1962

​Deduction of a loss, trade carried on outside South Africa; s.20(1)(b)

​8 June 200411011​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 200411372​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 200411045 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 200410849​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 200411134​Income Tax Act, 1962

​Taxation of ex-gratia payments


2003 ​ ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​30 January 200310956​Income Tax Act, 1962

​Whether scientific research expenditure constitutes gross income; ss.1, 8(a) and

​12 February 200310969​Income Tax Act, 1962

Deductions; loss on loan; s.11(a)

​12 March 2003ED 79​Estate Duty Act, 1955

Whether debts are due debts or not; s.4(b)

​19 March 200310699​Income Tax Act, 1962

Deductions; licence fee and legal fees;
s.11(a) and (gA)

​13 August 200310919​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 2002VAT 91​Value-Added Tax Act, 1991

​Definition of ‘input tax’ in s.1

​10 May 200210797​Income Tax Act, 1962

​Section 12C(6)(a)(i) as in 1992; interpretation of ‘connected person’

​14 May 200210915​Income Tax Act, 1962

Donations tax; validity of assessment; ss.54 and 58

​13 August 200210918​Income Tax Act, 1962

Share options ceded to a trust;

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