Tax Court Cases 2000 to 2004

2004​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​11 February 2004 1990 ​Income Tax Act, 1962 ​Disposal of a portion of an interest in a partnership leading to a recoupment;
s.8(4)(a)
​19 March 2004 10999 ​Income Tax Act, 1962 ​Expenditure regarding know-how in terms of ss.11(a) and 11(gA)
​7 April 2004 11156 ​Income Tax Act, 1962 ​Deduction of a loss, trade carried on outside South Africa; s.20(1)(b)
​8 June 2004 11011 ​Income Tax Act, 1962 ​Reimbursement by employer of employees’ medical costs in an in house medical scheme; paragraph 2 (1) of the Fourth Schedule
​13 October 2004 11372 ​Income Tax Act, 1962 ​Whether exemption provisions of s.56(1)(d) applied to an inter vivos donation, the payment of which was postponed until death of the donor
​1 November 2004 11045 and 11046 ​Income Tax Act, 1962 ​ Whether a taxpayer can rely on his own mistake as a basis for objection; s.81; whether the Commissioner’s decision to apply s.102 is reviewable
​9 November 2004 10849 ​Income Tax Act, 1962 ​Whether a person is entitled to tax exemption status in terms of s.10(1)(cA); whether the term ‘any law’ includes ‘foreign law’
​25 November 2004 11134 ​Income Tax Act, 1962 ​Taxation of ex-gratia payments

 

 

 

2003 ​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​30 January 2003 10956 ​Income Tax Act, 1962 ​Whether scientific research expenditure constitutes gross income; ss.1, 8(a) and
11(p)(i)
​12 February 2003 10969 ​Income Tax Act, 1962 Deductions; loss on loan; s.11(a)
​12 March 2003 ED 79 ​Estate Duty Act, 1955 Whether debts are due debts or not; s.4(b)
​19 March 2003 10699 ​Income Tax Act, 1962 Deductions; licence fee and legal fees;
s.11(a) and (gA)
​13 August 2003 10919 ​Income Tax Act, 1962 ​Trusts; distribution of losses; ss.25B(3) and 89quat(3)

 

 

 

2002​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​25 March 2002 VAT 91 ​Value-Added Tax Act, 1991 ​Definition of ‘input tax’ in s.1
​10 May 2002 10797 ​Income Tax Act, 1962 ​Section 12C(6)(a)(i) as in 1992; interpretation of ‘connected person’
​14 May 2002 10915 ​Income Tax Act, 1962 Donations tax; validity of assessment; ss.54 and 58
​13 August 2002 10918 ​Income Tax Act, 1962 Share options ceded to a trust;
s.8A(6)(b)(i)

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