Supreme Court of Appeal Tax Cases 2008


 

CSARS v Saleem (21-2007) [2008] ZASCA 19 (27 March 2008)
Revenue – customs and excise – duty of officer when seizing goods in terms of s88(1)(c) of Customs and Excise Act 91 of 1964 – when justified in absence of books of account and supporting documents.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Saleem (21-2007) [2008] ZASCA 19 (27 March 2008)


 

Ernst Bester Trust v Commissioner South African Revenue Service (282-2007) [2008] ZASCA 55 (26 MAY 2008).
Summary: Income Tax – Act 58 of 1962 – sales of sand – capital or revenue; s 22 – trading stock deduction – when allowed – SARS practice.

Click for : Case Analysis. Media Summary. Download full Court Case:Ernst Bester Trust v Commissioner South African Revenue Service (282-2007) [2008] ZASCA 55 (26 MAY 2008).


 

Minister of Finance v Paper Manufacturers Association (567-07) [2008] ZASCA 86 (2 September 2008)
Summary: Interdict preventing Minister from submitting Bill to parliament – legality of
– jurisdiction – Customs and Excise Act 91 of 1964 s 48

Click for : Case Analysis. Media Summary. Download full Court Case:Minister of Finance v Paper Manufacturers Association (567-07) [2008] ZASCA 86 (2 September 2008)


 

Maguire v CSARS (731/07) [2008] ZASCA 156 (27 November 2008)
Summary: Income Tax – Capital or revenue – Payments in terms of successive agreements in Restraint of Trade made before Act 30 of 2000 operated – whether taxpayer had given up resource in exchange for payments – whether accruals part of taxpayer’s gross income.

Click for : Case Analysis. Media Summary. Download full Court Case:Maguire v CSARS (73107) [2008] ZASCA 156 (27 November 2008)


 

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