2010 ? ?
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?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 ? ? ?
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?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? ?
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?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 |