Tax Court: 2028-2026

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.

2026
Date of Delivery	Case Number	Applicable Legislation	Keywords
24 August 2026	IT 77406 & IT 77357	Income Tax Act, 1962 Tax Administration Act, 2011	Rental income in the hands of share block company: Whether – the rental income in question accrued to the appellants for purposes of the definition of “gross income” in section 1 of the ITA; and, if so, whether the amounts are taxable in the appellants’ hands.
11 August 2026	IT 77272	Tax Administration Act, 2011	Whether or not SARS has proved that it was entitled to impose an understatement penalty in terms of the Act and whether SARS correctly categorised the understatement as ‘intentional tax evasion’
4 August 2026	IT 46515 and VAT 22578	Tax Administration Act, 2011	Amendment of rule 32 grounds of appeal: Whether the taxpayer should be permitted, at the appeal stage, to introduce a factual basis for its claim to an input tax deduction that was not disclosed during the audit, objection and appeal processes established by the Tax Administration Act.
27 July 2026	VAT 22498	Value-Added Tax Act, 1991	Value-Added Tax Act, 1991: Section 17(1), read with section 41B – whether the methodology used by SARS to apportion input tax was correct.
3 July 2026	IT 76725; IT 76750; IT 76751; IT 76752; IT 76753; IT 76754; IT 76755	Income Tax Act, 1962 Tax Administration Act, 2011	Whether the GAAR applies to the composite transaction. Two further questions arise: The first is the appellants’ preliminary objection to the Commissioner’s pleading of the avoidance arrangement. The second is the fate of the penalties and interest.
1 June 2026	IT 46503	Income Tax Act, 1962	Cost Order: Whether Commissioner should be fully indemnified from costs of postponement.
14 April 2026	IT 24852	Income Tax Act, 1962	Whether the appellant is entitled to deduct the amount of R38 831 547 as a loss under section 11(a) of the Income Tax Act, 58 of 1962 in its 2015 year of assessment – whether the respondent was correct in imposing a 10% understatement penalty – whether the interest levied under section 89quat of the Income Tax Act should be waived.
13 April 2026 New!	IT 46306	Income Tax Act, 1962	Capital gain tax (CGT) on transfer or migration of shares in a trust to non-resident trust: Whether the Appellant has met the burden of proving that SARS was not entitled to assess it for CGT in relation to a disposal of assets which occurred in the 2018 year of assessment – whether the Appellant is entitled to a remission of interest imposed in terms of the Income Tax Act, 1962 (the Act) – whether the appellant is entitled to a remission of penalties imposed in terms of the Act; and whether SARS is correct in imposing an understatement penalty of 10% on the levying of CGT on the disposal in question.
10 April 2026	IT 77151	Tax Administration Act, 2011	Whether: The respondent met the jurisdictional requirements in section 92 of the Tax Administration Act, 2011 to raise the additional assessments for the year of assessment on 25 to 28 June 2021 after an assessment was raised for the same year on 24 December 2020. The respondent met the jurisdictional requirements to reopen the assessments for the 2013 to 2016 years of assessment in terms of section 99 of the Tax Administration Act and whether the right to do so had prescribed. The appellant’s cost of sales was inflated by “kickbacks” as alleged by the respondent and, whether this expenditure is deductible in terms of section 11(a) of the Income Tax Act, 1962, and was incurred in the production of income and for the purposes of the appellant’s trade. The respondent can rely on section 23(o) of the Income Tax Act on the basis of the factual finding that the appellant’s cost of sales was overstated by the quantum of aggregate of the amounts allegedly paid by Company Kozi and Company Zulu in terms of the “Business Development Services” agreements. The respondent was entitled and correct to disallow the interest deduction claimed for the 2015 year of assessment on the basis that it was – not incurred in the production of income; and was not bona fide. The respondent correctly disallowed the deduction for consultancy fees and management fees claimed as operating expenditure on the basis that they were – not incurred in the year of assessment that they were claimed; and not incurred in the production of income or capital in nature. The respondent lawfully and justifiably imposed the understatement penalties in terms of section 223 of the Tax Administration Act, 2011. The respondent’s refusal to remit penalties for the underpayment of provisional tax in terms of paragraph 20(2) of the Fourth Schedule to the Income Tax Act is valid in circumstances where the taxpayer has not made such request and consequently the respondent has not decided regarding this. The respondent afforded the appelant the opportunity to make representations on the imposition of interest on the underpayment of provisional tax. The additional tax assessment raised was reasonableness.
18 March 2026	VAT 32666	Value-Added Tax Act, 1991	VAT on service fee: Whether VAT on service fees, which the Taxpayer debited against the accounts of its clients in terms of a banker/client agreement, could be deducted as an input tax in subsequent VAT returns after the service fees were subsequently credited to the accounts of the clients.
12 March 2026	VAT 12167	Value-Added Tax Act, 1991	Condonation application
13 January 2026	IT 77034	Income Tax Act, 1962	Application for condonation and to strike out

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