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Tax Court: 2010-2008

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.

2010 ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​15 March 201012401​Income Tax Act, 1962​Deduction of audit and professional fees
​6 May 2010VAT 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

12656

​Income Tax Act, 1962

​Tax amnesty; s.8A; gain on exercise of option in foreign company’s share incentive scheme

​16 August 2010VAT 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 201012576​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 201012886​Income Tax Act, 1962

​Capital vs revenue; deductions in terms of ss.11(a) and 22(2)

​28 October 201012441​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 201012432​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 201012262​Income Tax Act, 1962

​Gross income (accrual) and s.23F; Deductions (excessive expenditure)
ss.11(a) and 23(g)

 

2009 ​ ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​3 February 200911537​Income Tax Act, 1962

​Definition of ‘gross income’; under-declaration of income; Commissioner justified in levying 200% additional tax

​11 May 200911486​Income Tax Act, 1962​Section 11(gA); trademark deduction
​14 May 200912323 and 12324​Income Tax Act, 1962

​Deductibility of expenditure attendant to the sale of a business

​14 August 2009VAT 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 200912167​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 200812244​Income Tax Act, 1962

​Whether the awarding of points by the Appellant to its employees, which allowed
them to utilise holiday resorts free of charge constituted a fringe benefit or not;
paragraph (i) of the definition of ‘gross income’

​4 July 200811345​Income Tax Act, 1962

​Deduction of interest from income; s.11(a)

​31 October 200812236​Income Tax Act, 1962

​Secondary Tax on Companies; s.64(5)(c)

​6 November 200812246​Income Tax Act, 1962

​Definition of ‘gross income’; s.25B; whether income is taxable in the trust or in hands of beneficiaries

​1 December 200812399​Income Tax Act, 1962

​Capital Gains Tax; par.12(5) of the Eighth Schedule

​10 December 200812463​Income Tax Act, 1962

​Trading stock; phosphate bearing ore

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