The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery.
2010 | |||
|---|---|---|---|
| Date of Delivery | Case Number | Applicable Legislation | Keywords |
| 15 March 2010 | 12401 | Income Tax Act, 1962 | Deduction of audit and professional fees |
| 6 May 2010 | VAT 189 | Value-Added Tax Act, 1991 | Procedure; request for the setting aside of the Statement of Grounds of Assessment (rule 10) due to non-compliance with Tax Court rules. Validity of ex post facto expanding the reasons given for the assessment |
| 18 May 2010 | Income Tax Act, 1962 | Tax amnesty; s.8A; gain on exercise of option in foreign company’s share incentive scheme | |
| 16 August 2010 | VAT 399 | Value-Added Tax Act, 1991 | Procedure; criteria for capturing of a valid VAT input tax credit claim. Removal from the roll due to the fact that there was no dispute between the parties relating to the period under appeal |
| 6 October 2010 | 11038 | Income Tax Act, 1962 | Gross income; whether proceeds from sale of shares were revenue or capital in nature; non-disclosure – 200% additional tax |
| 21 October 2010 | 12576 | Income Tax Act, 1962 | Public Private Partnerships; capital or revenue and trading stock; deduction in terms of section 11(a) read with ss.11(x), 23(f) and 22(2A) |
| 21 October 2010 | 12886 | Income Tax Act, 1962 | Capital vs revenue; deductions in terms of ss.11(a) and 22(2) |
| 28 October 2010 | 12441 | Income Tax Act, 1962 | Trading stock; Appellant claiming deduction in terms of s.22(4) on basis that trading stock acquired for no consideration; Schedule 6 to agreement allocating nil value to inventory; Evidence; Admissibility; Parole Evidence Rule; Evidence sought to be introduced to interpret agreement of sale; Such evidence tendered to establish that no consideration given; Such evidence inadmissible; Agreement of sale itself proving that consideration given; Interest levied; s.89quat(2); Reasonable grounds envisaged by s.89quat(3) established; Appellant absolved from paying interest |
| 16 November 2010 | 12432 | Income Tax Act, 1962 | Section 1 – definition of ‘resident’; paragraphs 2 and 12 of the Eighth Schedule; article 13 of the DTA between Luxembourg and South Africa; whether taxpayer is liable for CGT |
| 7 December 2010 | 12262 | Income Tax Act, 1962 | Gross income (accrual) and s.23F; Deductions (excessive expenditure) |
2009 | |||
|---|---|---|---|
| Date of Delivery | Case Number | Applicable Legislation | Keywords |
| 3 February 2009 | 11537 | Income Tax Act, 1962 | Definition of ‘gross income’; under-declaration of income; Commissioner justified in levying 200% additional tax |
| 11 May 2009 | 11486 | Income Tax Act, 1962 | Section 11(gA); trademark deduction |
| 14 May 2009 | 12323 and 12324 | Income Tax Act, 1962 | Deductibility of expenditure attendant to the sale of a business |
| 14 August 2009 | VAT 711 | Value-Added Tax Act, 1991 | Requirement for claiming an input tax credit; expenditure should have been incurred in furtherance of an enterprise |
| 27 August 2009 | 12167 | Income Tax Act, 1962 | Donations tax and interest thereon |
| 1 October 2009 | 11038 (Application) | Income Tax Act, 1962 | Tax Court procedure; application for re-enrolment of tax appeal |
2008 | |||
|---|---|---|---|
| Date of Delivery | Case Number | Applicable Legislation | Keywords |
| 21 January 2008 | 12244 | Income Tax Act, 1962 | Whether the awarding of points by the Appellant to its employees, which allowed |
| 4 July 2008 | 11345 | Income Tax Act, 1962 | Deduction of interest from income; s.11(a) |
| 31 October 2008 | 12236 | Income Tax Act, 1962 | Secondary Tax on Companies; s.64(5)(c) |
| 6 November 2008 | 12246 | Income Tax Act, 1962 | Definition of ‘gross income’; s.25B; whether income is taxable in the trust or in hands of beneficiaries |
| 1 December 2008 | 12399 | Income Tax Act, 1962 | Capital Gains Tax; par.12(5) of the Eighth Schedule |
| 10 December 2008 | 12463 | Income Tax Act, 1962 | Trading stock; phosphate bearing ore |
