Tax Court Cases 2005 to 2007

2007​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​​29 March 2007 11961 ​Income Tax Act, 1962 ​Whether two amounts had been received by or accrued to the Appellant in terms of the definition of ‘gross income’
24 April 2007 11691 ​Income Tax Act, 1962 ​ Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant; ss.11(a) and 23(g)
​8 May 2007 ​​12158 ​Income Tax Act, 1962 ​ Whether the income (profits) received by the Appellant as practicing attorney from a partnership in Lesotho was correctly taxed in South Africa and providing a credit to the Appellant for taxes already paid in Lesotho
6 June 2007 11623 ​Income Tax Act, 1962 ​Section 11(e)(ii) – whether certain wear and tear or depreciation allowances in respect
of certain assets can be claimed
5 October 2007 11773 ​Income Tax Act, 1962 ​ Whether the Commissioner was correct in contending that the Appellant was not  entitled to carry forward the balance of assessed loss for the 2004 year of assessment; s.20(1) and (2)
26 October 2007 11283 ​Income Tax Act, 1962 ​Whether the sale of certain shares at a loss by the Appellant was deductible; ss.11(a) and 22
​26 October 2007 11286 ​Income Tax Act, 1962 ​ As a result of the change in identities of the beneficiaries and trustees of a trust, a new trust came into existence and accordingly transfer duty became payable by the new trust; ss.1, 2 and 5
15 November 2007 VAT 616 ​Value-Added Tax Act, 1991 ​ Whether the Commissioner was correct in disallowing the taxpayer’s notional input tax claim based on the fact that the transaction giving rise to the claim, was a scheme as contemplated by s.73

 

 

 

2006 ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​9 February 2006 11253 ​Income Tax Act, 1962 ​Amounts paid for accommodation; whether taxable in terms of paragraph (c) of  the definition of ‘gross income’ in section 1 or alternatively, taxable benefits in terms of paragraph 2(d) of the Seventh Schedule read with paragraph (i) of the definition of ‘gross income’ in s.1
​13 March 2006 VAT 144 ​Value-Added Tax Act, 1991 ​Whether imported services are zero-rated or not; s.11(2)(k)
​16 March 2006 11449 ​Income Tax Act, 1962 ​Correct rate of stamp duty payable on the transfer of marketable securities; Schedule 1; item 15(3)(h)(i)(a)
​31 March 2006 11483 ​Income Tax Act, 1962 ​Whether an amount accrued and the deductibility of a loss; ss.1 and 11(i)
​24 May 2006 11661 ​Income Tax Act, 1962 ​ Definition of “gross income”; whether certain “settlement discounts” granted by the Appellant during a year “accrued” to the Appellant during that year
​9 October 2006 11935 ​Income Tax Act, 1962 ​Whether the Appellant is a ‘personal service company’ as defined in paragraph 1 of Part 1 of the Fourth Schedule
​4 December 2006 11641 ​Income Tax Act, 1962 ​ Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court; ss.7(1)(a) and 76(1)(a)
​11 December 2006 11986 ​Income Tax Act, 1962 ​Recoupment of leasehold allowances;
s.8(4)
​13 December 2006 11711 ​Income Tax Act, 1962 ​Inclusion of restraint of trade payments into the gross income of the taxpayer in terms of paragraph (c) of the definition of “gross income”

 

 

 

 

 

2005 ​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​2 February 2005 11247 ​Income Tax Act, 1962 ​Whether amounts paid by investors can be said to have been received as ‘gross income’; s.1
​18 February 2005 11410 ​Income Tax Act, 1962 ​Whether bequest is a discharge of a debt for no consideration; paragraphs 12(5) and 40(2) of the Eighth Schedule
​16 March 2005 11337 ​Income Tax Act, 1962 ​Disallowance of certain partnership losses claimed by Appellant in respect of his share
of losses; whether proceeds of sale of unit trusts acquired by Appellant should be included in gross income
​18 March 2005 11282 ​Income Tax Act, 1962 ​Whether certain fraudulent share dealing profits constituted part of ‘gross income’ or not; s.1
​7 April 2005 11553, 11554 and 11555 ​Income Tax Act, 1962 ​Whether income received as part of a life right forms part of ‘gross income’ or not; s.1
​3 May 2005 11398 ​Income Tax Act, 1962 ​ Whether to open an assessment based on an objection received after the  prescribed period within which to lodge an objection; s.79
​5 May 2005 11362 ​Income Tax Act, 1962 ​Whether amounts paid are deductible in terms of s.11(a)
​18 May 2005 11024 ​Income Tax Act, 1962 ​Whether a person is a money lender or not and whether expenses are deductible;
s.11(a)
​29 June 2005 11564 ​Income Tax Act, 1962 ​ Additional assessments; whether the Appellant was an independent contractor and entitled to deduct certain expenditure or whether the Appellant received ‘remuneration’ as defined in the Fourth Schedule; whether another was a ‘personal service company’ within the meaning of the term as used in the Fourth Schedule; whether the Commissioner was entitled to apply s.76
​10 August 2005 11220 ​Income Tax Act, 1962 Whether three separate restraint of trade payments received are taxable or not; definition of “gross income”​
​10 August 2005 11329 ​Income Tax Act, 1962 ​What constitutes ‘trade’ for purposes of ss.11 and 20
​19 August 2005 11283 ​Income Tax Act, 1962 ​Whether the sale of a shareholding in a company is deductible or not; s.22(2)
​30 August 2005 11135 ​Income Tax Act, 1962 ​Whether monthly payments constituted annuities; paragraph (a) of definition of ‘gross income’
​5 September 2005 11515 ​Income Tax Act, 1962 ​Whether lumpsum benefit is taxable in hands of taxpayer; paragraph (e) of the definition of ‘gross income’
​20 October 2005 11454 ​Income Tax Act, 1962 ​Whether royalty payments made to an off shore parent company are deductible;
s.11(a)
​7 November 2005 VAT 304 ​Value-Added Tax Act, 1991 ​Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament
​14 November 2005 11466 Income Tax Act, 1962​ ​Whether moneys paid constituted non-taxable capital amounts or not
​28 November 2005 4/2005 ​Income Tax Act, 1962 ​Applications on Notice
​8 December 2005 11423 ​Income Tax Act, 1962 ​Allowances; s.12C(1)(b)

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