High Court Tax Cases 2002

2002​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​10 January 2002 ​Payen Components South Africa ​Customs and Excise Act, 1964 ​Tariff determination; effective date; review application; s.3(2)
​17 February 2002 ​Ben Nevis Holdings Ltd and Others ​Income Tax Act, 1962 ​Tax liability of sixth respondent
​8 March 2002 ​CM Wyner ​Income Tax Act, 1962 ​Definition of ‘gross income’; whether proceeds of sale constituted capital revenue
​18 March 2002 Tata Industrial Corporation (SA) (Pty) Ltd ​Customs and Excise Act, 1964 ​Alleged suffering of damages as a result of a public auction
​22 March 2002 Kajadas Cosmetics (Pty) Ltd ​Income Tax Act, 1962 ​Acquisition rights; s.11
​12 April 2002 Feruccio Ferucci & 13 Others ​Income Tax Act, 1962 and Value-Added Tax Act, 1991 ​Issueing of a search and seizure warrant; s.74D (Income Tax); s.57D(VAT)
​10 May 2002 ​RC Drilling (Pty) Ltd ​Customs and Excise Act, 1964 ​Tariff determination; grass mowers; tractors
​15 May 2002 ​Heron Heights CC ​Income Tax Act, 1962 ​Proceeds of sale of land; whether capital accrual or revenue receipt
​16 May 2002 ​King, DC ​Income Tax Act, 1962 ​Pay-now-argue-later; s.9(1)(b)
​7 June 2002 ​Unilever South Africa (Pty) Ltd ​​Customs and Excise Act, 1964 ​Tariff determination; ice cream; expert evidence
​13 June 2002 MEGS Investsments (Edms) Bpk and Another ​Income Tax Act, 1962 ​Set-off of assessed losses where taxpayer is a company; s.20
​27 June 2002 Osman Tayob and 10 Others ​Customs and Excise Act, 1964 ​Fraud; declaration; ss.88(2)(a) and 105
​8 August 2002 ​Kotze, JF ​Income Tax Act, 1962 ​Taxing reward; s.1
​12 August 2002 Akharwaray, GH ​Income Tax Act, 1962 ​Allowance of deductions claimed or not; ss.11(a), 23(b) and (g)
​20 August 2002 ​Estate Late RF Welch ​Income Tax Act, 1962 ​Disposal of property as donation transfer of asset; ss.54 and 55(1)
​20 August 2002 Wilcox Sweets (Pty) Ltd (subsidiary of Warner Lambert) ​Income Tax Act, 1962 ​Retrenchment; relocation costs
​27 November 2002 Pitje, GA, Estate Late ​Income Tax Act, 1962 ​Deductions; recovery taxes