Tax Court Cases 2008 to 2010

2010 ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​15 March 2010 12401 ​Income Tax Act, 1962 ​Deduction of audit and professional fees
​6 May 2010 VAT 189 ​Value-Added Tax Act, 1991 ​ Procedure; request for the setting aside of the Statement of Grounds of Assessment (rule 10) due to non-compliance with Tax Court rules. Validity of ex post facto expanding the reasons given for the assessment
​18 May 2010 12656 ​Income Tax Act, 1962 ​Tax amnesty; s.8A; gain on exercise of option in foreign company’s share incentive scheme
​16 August 2010 VAT 399 ​Value-Added Tax Act, 1991 ​ Procedure; criteria for capturing of a valid VAT input tax credit claim. Removal from the roll due to the fact that there was no dispute between the parties relating to the period under appeal
​6 October 2010 ​11038 ​Income Tax Act, 1962 ​Gross income; whether proceeds from sale of shares were revenue or capital in nature; non-disclosure – 200% additional tax
​21 October 2010 12576 ​Income Tax Act, 1962 ​Public Private Partnerships; capital or revenue and trading stock; deduction in terms of section 11(a) read with ss.11(x), 23(f) and 22(2A)
​21 October 2010 12886 ​Income Tax Act, 1962 ​Capital vs revenue; deductions in terms of ss.11(a) and 22(2)
​28 October 2010 12441 ​Income Tax Act, 1962 ​ Trading stock; Appellant claiming deduction in terms of s.22(4) on basis that trading stock acquired for no consideration; Schedule 6 to agreement allocating nil value to inventory; Evidence; Admissibility; Parole Evidence Rule; Evidence sought to be introduced to interpret agreement of sale; Such evidence tendered to establish that no consideration given; Such evidence inadmissible; Agreement of sale itself proving that consideration given; Interest levied; s.89quat(2); Reasonable grounds envisaged by s.89quat(3) established; Appellant absolved from paying interest
​16 November 2010 12432 ​Income Tax Act, 1962 ​ Section 1 – definition of ‘resident’; paragraphs 2 and 12 of the Eighth Schedule; article 13 of the DTA between Luxembourg and South Africa; whether taxpayer is liable for CGT
​7 December 2010 12262 ​Income Tax Act, 1962 ​Gross income (accrual) and s.23F; Deductions (excessive expenditure)
ss.11(a) and 23(g)


2009 ​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​3 February 2009 11537 ​Income Tax Act, 1962 ​Definition of ‘gross income’; under-declaration of income; Commissioner justified in levying 200% additional tax
​11 May 2009 11486 ​Income Tax Act, 1962 ​Section 11(gA); trademark deduction
​14 May 2009 12323 and 12324 ​Income Tax Act, 1962 ​Deductibility of expenditure attendant to the sale of a business
​14 August 2009 VAT 711 ​Value-Added Tax Act, 1991 ​Requirement for claiming an input tax credit; expenditure should have been incurred in furtherance of an enterprise
​27 August 2009 12167 ​Income Tax Act, 1962 ​Donations tax and interest thereon
​1 October 2009 ​11038 (Application) ​Income Tax Act, 1962 Tax Court procedure; application for re-enrolment of tax appeal​



2008​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​21 January 2008 12244 ​Income Tax Act, 1962 ​Whether the awarding of points by the Appellant to its employees, which allowed
them to utilise holiday resorts free of charge constituted a fringe benefit or not;
paragraph (i) of the definition of ‘gross income’
​4 July 2008 11345 ​Income Tax Act, 1962 ​Deduction of interest from income; s.11(a)
​31 October 2008 12236 ​Income Tax Act, 1962 ​Secondary Tax on Companies; s.64(5)(c)
​6 November 2008 12246 ​Income Tax Act, 1962 ​Definition of ‘gross income’; s.25B; whether income is taxable in the trust or in hands of beneficiaries
​1 December 2008 12399 ​Income Tax Act, 1962 ​Capital Gains Tax; par.12(5) of the Eighth Schedule
​10 December 2008 12463 ​Income Tax Act, 1962 ​Trading stock; phosphate bearing ore