Tax Court: 2007-2005

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 200711961​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 200711691​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 200711623​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 200711773​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 200711283​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 200711286​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 2007VAT 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 200611253​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 2006VAT 144​Value-Added Tax Act, 1991

​Whether imported services are zero-rated or not; s.11(2)(k)

​16 March 200611449​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 200611483​Income Tax Act, 1962

​Whether an amount accrued and the deductibility of a loss; ss.1 and 11(i)

​24 May 200611661​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 200611935​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 200611641​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 200611986​Income Tax Act, 1962

​Recoupment of leasehold allowances;

​13 December 200611711​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 200511247​Income Tax Act, 1962​Whether amounts paid by investors can be said to have been received as ‘gross income’; s.1
​18 February 200511410​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 200511337​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 200511282​Income Tax Act, 1962

​Whether certain fraudulent share dealing profits constituted part of ‘gross income’ or not; s.1

​7 April 200511553, 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 200511398​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 200511362​Income Tax Act, 1962

​Whether amounts paid are deductible in terms of s.11(a)

​18 May 200511024​Income Tax Act, 1962

​Whether a person is a money lender or not and whether expenses are deductible; 

​29 June 200511564​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 200511220​Income Tax Act, 1962

Whether three separate restraint of trade payments received are taxable or not; definition of “gross income”​

​10 August 200511329​Income Tax Act, 1962

​What constitutes ‘trade’ for purposes of ss.11 and 20

​19 August 200511283​Income Tax Act, 1962

​Whether the sale of a shareholding in a company is deductible or not; s.22(2)

​30 August 200511135​Income Tax Act, 1962

​Whether monthly payments constituted annuities; paragraph (a) of definition of ‘gross income’

​5 September 200511515​Income Tax Act, 1962

​Whether lumpsum benefit is taxable in hands of taxpayer; paragraph (e) of the definition of ‘gross income’

​20 October 200511454​Income Tax Act, 1962​Whether royalty payments made to an off shore parent company are deductible;
​7 November 2005VAT 304​Value-Added Tax Act, 1991

​Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament

​14 November 200511466Income Tax Act, 1962​

​Whether moneys paid constituted non-taxable capital amounts or not

​28 November 20054/2005​Income Tax Act, 1962 and Value-Added Tax Act, 1991Request for reasons for assessment
​8 December 200511423​Income Tax Act, 1962​Allowances; s.12C(1)(b)

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