Supreme Court of Appeal Tax Cases 2011

CSARS v Founders Hill (509/10) [2011] ZASCA 66 (10 May 2011)
Summary: Proceeds of sale of land sold by realization company taxable as income: realization company that acquires land in order to sell it trades in that land.
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CSARS v Labat (669/10) [2011] ZASCA 157 (28 September 2011)
Summary: Income Tax Act 58 of 1962 – s 11(gA)(iii) – allowable deductions for the acquisition of intellectual property rights – meaning of ‘expenditure’ – shares issued as consideration not ‘expenditure’
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CSARS v MultiChoice Africa (218/10) [2011] ZASCA 41 (29 March 2011)
Summary: Revenue – customs and excise – classification of articles for customs duty – interpretation of statutes ─ ordinary meaning of enactment leading to repugnance ─ interpretation of enactment so as to give effect to the legislature’s intention.
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Commissioner, South African Revenue Services v South African Custodial Services (Pty) Ltd (131/10) [2011] ZASCA 233 (30 November 2011)
Summary: Income Tax Act 58 of 1962 – s 79A – finality of assessment – whether letter from Commissioner a revised assessment – s 22(2A) – deductibility of cost of building prison in terms of concession agreement on land owned by State – sub-contractor, not respondent incurring expenses concerning materials and equipment – cost of building prison not deductible in terms of s 11(a) – s 11(bA) – interest and related fees deductible.
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Engelbrecht v The State (446/10) [2011] ZASCA 068 (17 May 2011)
Summary: Criminal law – Appeal against conviction on 157 counts of fraud and the sentence imposed on all the counts of fraud and one of corruption – Conviction – accomplices’ evidence found to be satisfactory – Sentence – Disparity in the sentences imposed on different accused convicted of the same offences by two different courts – sentencing discretionary – no misdirection.
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First South African Holdings v CSARS (372/10) [2011] ZASCA 67 (11 May 2011)
Summary: Income Tax Act 58 of 1962 ─ section 79A ─ interpretation ─ date of commencement.
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