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Tax Court: 2022-2020

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.
 
 
 

2021​
 ​ ​ ​
​​Date of DeliveryCase NumberApplicable LegislationKeywords
18 March 2021
New!
SARS IT ​24918​Income Tax Act, 1962​Income tax; capital gains; whether the appellant was liable for capital gains tax under section 25B of the Income Tax Act
6 January 2021SARSTC IT 14305​Income Tax Act, 1962​Income tax; separation of issues; whether the appellant’s application to separate issues under Rule 33(4) should be allowed
 
 
 
 

2020​
 ​ ​ ​
​​Date of DeliveryCase NumberApplicable LegislationKeywords
11 December 2020​​Estate Duty Act, 1955​Estate duty; separation of issues; whether certain Kruger coins should be valued under section 5(1) of the Estate Duty Act
11 December 2020
SARSTC VAT 1715​Value-Added Tax Act, 1991​Value-added tax; output tax; commission; airline; whether the appellant was liable for output tax in respect of commissions on airline tickets
​9 December 2020SARSTC 14184 (IT) 14186 (PAYE) 1544 (VAT)​Income Tax Act, 1962
Value-Added Tax Act, 1991
​Income tax; value-added tax; whether the appellant was liable for undestatement penalty (USP)
26 November 2020SARSTC VAT 1940​Value-Added Tax Act, 1991​Value-added tax; whether the appellant was entitled to the deduction it claimed under section 16(3)(c) of the VAT Act
25 November 2020SARSTC 24674​Income Tax Act, 1962​Income tax; taxpayer in assessed loss position; SARS in determining taxpayer’s liability to tax imposed an understatement penalty (USP) for no reasonable grounds for tax position taken.

Dispute:
  • Onus – Bona fide/inadvertent error
  • Prejudice SARS
12 November 2020SARSTC IT 24502; IT 24503​Income Tax Act, 1962​Income tax; strike out; novation; whether the appellants’ application to strike out and dismiss the respondent’s Rule 31 Statement should be allowed
​27 October 2020SARSTC 13230​Income Tax Act, 1962​Income tax; gross income; whether the respondent was correct to include in the appellant’s gross income certain foreign income amounts
​20 October 2020SARSTC 0035/2018​Tax Administration Act, 2011​Tax administration; whether the appellant, by way of a Rule 56 application, was entitled to judgment against the respondent
​1 September 2020SARSTC 0085/2019​Tax Administration Act, 2011​Tax administration; whether the appellant was entitled to the relief it sought in terms of filing a late objection
​31 August 2020SARSTC 14302​Tax Administration Act, 2011​Tax administration; whether the appellant was entitled to the relief sought under a Rule 56 application wherein it sought to compel the respondent to discover certain documents
​3 June 2020SARSTC 0034/2019​Tax Administration Act, 2011​Tax administration; whether the appellant was entitled to the relief sought under a Rule 56 application wherein it argued that SARS failed to comply with a court order
​1 June 2020SARSTC 0037/2019​Tax Administration Act, 2011​Tax administration; whether the Appellant was entitled to the relief it sought in terms of a Rule 52 application
​27 May 2020SARSTC 24720​Tax Administration Act, 2011​Tax administration; whether an alteration of an assessment is competent
29 April 2020SARSTC VAT 1712 
(Fringe benefit)
​Value-Added Tax Act, 1991​Value-added tax; fringe benefit; whether the Appellant was liable for output tax in respect of fringe benefits under section 18(3) of the VAT Act
​29 April 2020​SARSTC VAT 1712 (Supply)​Value-Added Tax Act, 1991​Value-added tax; supplies; whether the Appellant was entitled to input tax claims and whether it met the requirement of “supplies”” in the VAT Act
​27 March 2020SARSTC 13720​​​Tax Administration Act, 2011​Tax administration; revised assessments; USP; methodology; whether the Respondent was entitled to revise certain assessments and impose a USP on the Appellant
​3 March 2020​SARSTC VAT 1626​Value-Added Tax Act, 1991​Value-added tax; input tax; whether the Appellant was entitled to certain input tax deductions
​​24 February 2020SARSTC 13950​Tax Administration Act, 2011Tax administration; postponement; whether the Appellant’s application for a postponement should be entertained

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