Tax Court: 2016-2014

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.
Date of Delivery​Case Number​Applicable Legislation​Keywords
​14 December 2016IT 13935​​Income Tax Act, 1962Income tax; Assessed loss; Bad debts, USP; Whether the Appellant was entitled to an assessed loss, bad debts and other expenses to be deducted​
​13 December 2016IT 13791 & 13792​Income Tax Act, 1962Income tax; ​Section 11(a); interest income; home loan
​​12 December 2016IT 12821​​Income Tax Act, 1962​Income tax; Exception; valid assessment; dividend
​7 December 2016IT ​​14027​Income Tax Act, 1962
Tax Administration Act, 2011
Income tax; tax administration; ​Exception; Amendment to Grounds of Objection

​4 November 2016

IT 13772​Income Tax Act, 1962
Tax Administration Act, 2011
Income tax; tax administration; section ​​24C of the Income Tax Act; future expenditure; section 222 of the Tax Administration Act; whether the Appellant was entitled to deduct future expenditure in terms of section 24C of the Income Tax Act; an Understatement Penalty was payable by the Appellant in terms of section 222 of the Tax Administration Act
​7 September 2016IT 13164​​Income Tax Act, 1962Income tax; assessed losses; tax avoidance; whether section 103(2) of the Income Tax Act was applicable to assessed losses carried forward by the Appellant
​5 September 2016VAT 1247​​Value-Added Tax Act, 1991Value-added tax; invoice; section 22(3); crediting of loan account; whether section 22(3) of the VAT Act was applicable in respect of an invoice relating to input tax claimed by the Appellant
​25 August 2016IT 13539/13673​​Income Tax Act, 1962Income tax; whether amounts received in terms of a productive asset allowance scheme were taxable as “gross income” as being revenue in nature
​28 July 2016VAT 1345​Value-Added Tax Act, 1991​Value-added tax; motor car deduction
​14 June 2016​​VAT 1390​Value-Added Tax Act, 1991​​Value-added tax; sections 7(1)(a), 7(2) and 10; definitions of “consideration”, “enterprise” and “supply” in section 1(1); whether the delivery of food orders to the taxpayer’s customers constitutes a service supplied by it for consideration2 in the course, or in furtherance, of its enterprise, and hence whether the delivery charges were subject to output tax
​17 May 2016IT 13753​Income Tax Act, 1962Income tax; section 14(1)(c); ship repairs
​13 May 2016IT 13635​​Tax Administration Act, 2011​Tax administration; whether the Appellant was entitled to condonation for the late filing of an objection
26 April 2016​IT 13775​Income Tax Act, 1962Income tax; tTaxable benefit; paragraph 2(e) of the Seventh Schedule; whether taxable benefits were granted to expatriate employees or not in terms of section 1 and the Seventh Schedule of the Income Tax Act​
​​24 March 2016VAT 1237​​​​​Value-Added Tax Act, 1991Value-added tax; remission of interest​​
​4 March 2016IT 0038/2015​​​​​​Tax Administration Act, 2011Tax administration; exceptional circumstances; objection
​27 January 2016IT 13380​

​Income Tax Act, 1962
Tax Administration Act, 2011

Income tax; tax administration; whether the court should remit a penalty in terms of section 76 of the Income Tax Act, 1962 as read with section 129(2)(b) of the Tax Administration Act, 2011​
​​12 January 2016IT 12951 & VAT 855​​Income Tax Act, 1962
Value-Added Tax Act, 1991
​Income tax; value-added tax; whether the provisions of sections 11(a)(i) & 22(1) of the Income Tax Act, 3 of the Skills Development Levies Act, 6 of the Unemployment Insurance Contributions Act, 10(13) & (18) and 17(2) of the Value-Added Tax Act were applicable in respect of certain deductions, input tax, output tax etc.
2015​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​10 September 2015​IT 13285​Income Tax Act, 1962Income tax; ​The meaning of deemed dividends in terms of   s 64(B)(2)(g) of the Income Tax Act with regard to interest-free loans made by the Appellant to its sole shareholder or connected person.
​5 August 2015VAT 1129​​Value-Added Tax Act, 1991​Value-added tax; ​​Input tax; Appellant did not discharge the onus of proving the input tax claims made in respect of construction business
26 June 2015VAT 867​Value-Added Tax Act, 1991

​Value-added tax; ​​Input and output tax; Appellant did not discharge onus of proving the input tax claims; but did so for output tax claims; the appeal was partially allowed

​15 May 2015

IT 13276


​Income Tax Act, 1962

​Income tax; DTA between RSA and USA; OECD Model Tax Convention; Article 5; whether amount agreed upon between USA and RSA companies was taxable; permanent establishment

​20 April 2015

​​IT 13541


​​Income Tax Act, 1962

Income tax; Section 11D; whether research and development costs in respect of computers were deductible income or not

​30 March 2015VAT 969​Value-Added Tax Act, 1991​​Value-added tax; Section 11(2)(l); whether goods or services contractually supplied to persons outside the Republic ought to be zero-rated or standard-rated
​30 March 2015 

IT 13512

​Income Tax Act, 1962Income tax; Section 64B(2) read with sections 64C(2)(g) and 64B(9); whether STC ought to be levied on the Appellant in relation to interest free loans which the Respondent claims to be deemed dividends
2014 ​ ​ ​
Date of Delivery​Case Number​Applicable Legislation​Keywords
​9 December 2014VAT 1005​Value-Added Tax Act, 1991​Value-added tax; ​Section 11(2) and (5); Whether an amount in respect of building houses ought to be zero-rated or standard-rated
​8 December 2014​IT 13132​Income Tax Act, 1962​Income tax; Whether an amount should be included in the Appellant’s “gross income”; relating to value of wine grapes harvested and being “wine-in-process” and how such amount ought to be computed; paragraphs 2, 3(1) and 9 of the First Schedule
​8 December 2014IT​ 13238 and
 IT 13164​​

​​Income Tax Act, 1962

Tax Administration Act, 2011

​Income tax; tax administration; Application on whether SARS could amend its Rule 10 statement pertaining to a s.103 case and counter application to strike out certain words
​18 November 2014​IT 13472

​Income Tax Act, 1962

Tax Administration Act, 2011

Income tax; tax administration; ​Whether the appellant proved that the proceeds it received from the disposal of shares should be reduced as per paragraph 35 of the Eighth Schedule to the Income Tax Act, 1962; whether additional tax was payable in relation thereto (s.89quat)
​18 November 2014VAT 1132​Value-Added Tax Act, 1991​Value-added tax; ​Whether the appellant was liable for 200% additional tax where the appellant under-declared its output tax; no supporting documentation presented during the audit
​29 September 2014 VAT 1015​Value-Added Tax Act, 1991​​​Value-added tax; Whether the appellant was entitled to deduct input tax in respect of accommodation and food in terms of section 17(12)(a
​5 September 2014IT 12984​​Income Tax Act, 1962​Income tax; Seventh Schedule – Whether employees elected benefit of company motor vehicle as part of their remuneration package; whether accruals were part of taxable value of benefits; salary sacrifice
​13 August 2014 IT 13410​Income Tax Act, 1962Income tax; ​Section 23F(2) – Mineral bearing ore – requirements of trading stock and acquisition
​​25 July 2014 VAT 1069​Value-Added Tax Act, 1991​Value-added tax; ​200% additional tax as per section 60(1)(a) – as repealed by section 271 of the Tax Administration Act, 2011
​12 March 2014 ​​IT 12466​Income Tax Act, 1962​Income tax; Capital Gains Tax; realisation of capital gain on disposal of shares or capital loss; paragraphs 25(1), 26(1), 26(3) and 29(7) of the Eighth Schedule
13 February 201412013/2012Tax Administration Act, 2011

Whether good cause was required to be shown by the Commissioner for having been late in filing the Rule 14 notice. It is the lateness of that Rule 14 notice which, in turn, implicates Rule 16, for parties to hold pre-trial conference

28 January 2014IT 13254​Income Tax Act, 1962

Income tax; ​Section 30(3) – Whether an inter vivos trust was carrying on public benefit activities

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