High Court Tax Cases 2012

2012 ? ? ?
?Date of Delivery ?Parties Involved ?Applicable Legislation ?Keywords
?16 March 2012 ?Apollo Tobacco CC ?Customs and Excise Act, 1964 and Value-Added Tax Act, 1991 ?Sections 76B and 103 (Customs and Excise) and sections 44 and 45 (VAT)

Importation of cigarettes; claims for refunds on customs duty and VAT
?7 May 2012 ?Oosthuizen, MJ ?Promotion of Access to Information Act, 2000

Promotion of Administrative Justice Act, 2000

 ?Read PAIA with sections 6 and 8 of PAJA
?9 May 2012 ?Smith Mining Equipment (Pty) Ltd ?Customs and Excise Act, 1964 ?Appeal against a tariff determination; ‘general purpose’ of utility vehicle
?10 May 2012 ?Aranda Textiles Mills (Pty) Ltd ?Customs and Excise Act, 1964 ?Legal status of anti-dumping duties in Schedule No. 2; sunset reviews; calculation of periods
?29 May 2012 ?Zikhulise Cleaning Maintenance and Transport CC ?Promotion of Administrative Justice Act, 2000 ?Withdrawal of tax clearance certificate without hearing afforded to taxpayer
?20 July 2012 ?Metlika Trading and Ben Nevis Holdings Ltd ?Income Tax Act, 1962 ? Application for interim interdict; prevention of executing against certain assets pending resolution by trial and arbitration of disputes
?20 July 2012 ?HMRC and Another v Ben Nevis (Holdings) Ltd and Another [2012] EWHC 1807 (Ch) ?Income Tax Act, 1962 ?Double Taxation Agreement; liability for tax, penalties and interest
?31 October 2012 ?Beginsel, MB and Others ?Companies Act, 2008 ?Business rescue proceedings as opposed to the re-introduction of the liquidation process
?20 November 2012 ?Bosch and McClelland –

  1. Davis J
  2. Waglay J
 ?Income Tax Act, 1962 ?Additional assessments raised against participants in share option schemes; deferred delivery schemes; sections 8, 11(a) and 79