Supreme Court of Appeal Tax Cases 2009


 

Fourie Beleggings v CSARS (168-08) [2009] ZASCA 37 (31 March 2009)
Summary: Income tax – amount paid to appellant, a hotelier, to compensate it for the cancellation of a contract to accommodate a number of people in its hotel for more than two years – such contract not forming part of the appellant’s income- producing structure – payment not of a capital nature and subject to tax.

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CSARS v Moresport (360-08) [2009] ZASCA 63 (29 MAY 2009)
Summary: Customs and Excise ─ Failure to disclose a defence contained in a letter in an ex-parte application, not fatally defective.

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Anglovaal v SARS (411-08) [2009] ZASCA 109 (22 September 2009)
Summary: Income Tax Act 58 of 1962 – acquisition of shares – whether acquired as capital investment or trading stock – whether computation of appellant’s income tax liability done in accordance with s 22.

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Pahad Shipping v SARS (529-08) [2009] ZASCA 172 (2 December 2009)
Summary: Customs duty – determination of transaction value – appeal in terms of Act 91 of 1964 a wide appeal – serious reservations about credibility of applicant’s factual averments – reference to evidence.

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