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