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Tax Court: 2013-2011

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.

2013 ​ ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​3 May 2013VAT 759​Value-Added Tax Act, 1991

​Whether the Tax Court was empowered to alter, confirm or refer back an assessment; whether the capital amount was in dispute when it was not raised in the notice of objection

​13 June 2013​13003​Income Tax Act, 1962

​Definition of “gross income”; s. 1; whether proceeds from the sale of certain shares are of a capital or revenue nature; consequently whether certain deductions are permissible

​19 August 2013​13002​Income Tax Act, 1962

​Section 26(1); Deeming provisions; whether proceeds from “pastoral, agricultural or farming operations” are taxable or not

​2 December 2013VAT 872​Value-Added Tax Act, 1991

​Definition of “input tax” – deduction of input tax in respect of supplies by sponsors of an event

​2 December 2013  ​13356​​Income Tax Act, 1962​Interpretation of SCA judgment – s.11(bA)
    

 

2012 ​ ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​12 February 2012​12644​Income Tax Act, 1962​Disallowance of capital loss; ‘clogged loss’; redemption of loss; preference shares; meaning of ‘recovery’; paragraphs 20(3) and 39(1) of the Eighth Schedule
​7 June 2012​VAT 889​Value-Added Tax Act, 1991​Imposition of VAT and 200% penalties; fraudulent invoices; s.31; credibility of witness in question
​22 June 2012​12860​Income Tax Act, 1962​Whether taxpayer a small business corporation or personal service company; meaning of ‘consulting’; s.12E(4)(a)
​5 July 2012​12906​Income Tax Act, 1962​Capital gains tax; disposal of mineral rights; fair value adjustment; section 11(a) deduction of management fees and travel expenses; donations tax; penalties
​10 September 2012​VAT 789​Value-Added Tax Act, 1991​Exercising of Commissioner’s powers in terms of section 20(5) not subject to objection and appeal; any review of this application should be launched in the High Court
​8 November 2012VAT 847​Value-Added Tax Act, 1991​Sections 7(1)(a) and 9(1); whether through leasing properties, supplies were made and output tax was under-declared
​16 November 201212697​​Income Tax Act, 1962​Section 103; implications for company buying its own shares from subsidiary company
​20 November 2012​12524​Income Tax Act, 1962Inter vivos trust; service agreement; whether a scheme in terms of s.103 and remuneration paid by trust taxable as gross income
 
2011 ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​14 March 2011​VAT 179​​Value-Added Tax Act, 1991​Whether the receipt of an amount in respect of a termination agreement was subject to VAT at the standard rate or at the zero rate
​14 March 2011​11470​Income Tax Act, 1962​Section 1; definition of ‘gross income’; whether an amount received in respect of a termination agreement was capital or revenue in nature
​13 June 2011​VAT 382​Value-Added Tax Act, 1991​Whether certain services were subject to VAT in terms of s.7(1)(c); buying back of shares; whether services could be set off against input tax credit
​15 June 2011​12895​Income Tax Act, 1962​Definition of “gross income” in s.1 – par.(e) v par.(eA); application on pre-retirement withdrawal from Municipal Pension Fund
​1 August 2011​12856​​Income Tax Act, 1962​Whether loss of mining income can be set off against taxable income derived from non-mining activities or whether it has to be deducted from income derived from profitable mines; ss.11 and 83; interpretation of s.36(7E) and s.36(7F)
​14 September 201112760, 12828 and 12756​Income Tax Act, 1962​Deferred delivery share incentive scheme; ss.8A and 8C; par.2(a) of the Seventh Schedule
​3 November 2011VAT 712​​Value-Added Tax Act, 1991​Sections 7, 11, 12 and the proviso to section 2(1); whether currency exchange services rendered in the duty free area of the airport are to be VAT zero-rated
​7 December 2011VAT 741 and 12008​Value-Added Tax Act, 1991 and Income Tax Act, 1962

​Sections 20(8) and 55; whether appellant is entitled to input tax despite failing to meet requirements of section 20(8) (VAT)

Sections 11(a) and 73(a); whether appellant is entitled to deductions of section 11(a) despite lack of proof (Income Tax)

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