Supreme Court of Appeal Tax Cases 2004

2004​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​5 March 2004 ​SA Silicone Products (Pty) Ltd

  1. Heher
  2. Cloete
​Income Tax Act, 1962 ​Section 11(gA)(iii); whether licence to use trade marks ‘property similar in nature’ to trade mark; whether conclusion of licence agreement ‘acquisition’ of such property
​25 March 2004 The Director-General: DTI and Another v Shurlock International (Pty) Limited ​Customs and Excise Act, 1964 ​ General Export Incentive Scheme Guidelines (Revision 2) – whether exporter must repay an incentive payment if original documents listed in para 3.9 of Scheme Guidelines cannot be produced within five year period thereafter
​31 March 2004 Megs Investment (Pty) Ltd ​Income Tax Act, 1962 ​ Set-off of assessed loss in terms of s.20; whether the taxpayer, a company, carried on a trade within the Republic during the tax year in question
​31 March 2004 Standard General Insurance Company Limited ​Customs and Excise Act, 1964 ​Liability of clearing agent for payment of duty; s.18A
​21 May 2004 Estate RF Welch ​Income Tax Act, 1962 ​ Donations tax; whether eligible on value of assets settled upon trust primarily to enable trustees to discharge settlor’s maintenance obligations in terms of an order for divorce incorporating a consent paper which provided for the establishment of such a trust
​31 May 2004 Estate Late HE Streicher ​Estate Duty Act, 1955 ​Valuation of immovable estate property; s.5(1)(g); meaning of ‘in the course of the liquidation of the estate’
​27 September 2004 Western Platinum Ltd ​Income Tax Act, 1962 ​ Attributes of income from mining operations capable of being set off by taxpayer against mining capital expenditure; when interest receipts qualify as mining income
​29 September 2004 Weare, M ​Value-Added Tax Act, 1991 ​Overpayment of VAT refundable in terms of s.44(2)(a), not in terms of
s.44(1); overpayment in terms of prevailing practice
​1 October 2004 Metlika Trading Ltd ​Income Tax Act, 1962 ​ Interim interdict; appealability; an order is in effect final and appealable if of immediate effect and not to be reconsidered at the trial or on the same facts; jurisdiction; if respondent an incola, the court may assume jurisdiction to grant an interdict (mandatory or prohibitory) no matter if the act in question is to be performed outside the court’s jurisdiction
​30 November 2004 AM Moolla Group Limited and Others ​Customs and Excise Act, 1964 ​Whether goods in transit or transhipped through Sout Africa are subject to the provisions of the Counterfeit Goods Act, 1997
​30 November 2004 Nashua Limited ​Customs and Excise Act, 1964 ​Ad valorem duty; interpretation of ‘parts and accessories’