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’