Tax Court Cases 2011 to 2013

2013 ​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​None ​                                                                                                                          .


2012 ​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​12 February 2012 ​12644 ​Income Tax Act, 1962 ​ Disallowance of capital loss; ‘clogged loss’; redemption of loss; preference shares; meaning of ‘recovery’; paragraphs 20(3) and 39(1) of the Eighth Schedule
​7 June 2012 ​VAT 889 ​Value-Added Tax Act, 1991 ​Imposition of VAT and 200% penalties; fraudulent invoices; s.31; credibility of witness in question
​22 June 2012 ​12860 ​Income Tax Act, 1962 ​Whether taxpayer a small business corporation or personal service company; meaning of ‘consulting’; s.12E(4)(a)
​5 July 2012 ​12906 ​Income Tax Act, 1962 ​Capital gains tax; disposal of mineral rights; fair value adjustment; section 11(a) deduction of management fees and travel expenses; donations tax; penalties
​10 September 2012 ​VAT 789 ​Value-Added Tax Act, 1991 ​ Exercising of Commissioner’s powers in terms of section 20(5) not subject to objection and appeal; any review of this application should be launched in the High Court
​8 November 2012 VAT 847 ​Value-Added Tax Act, 1991 ​Sections 7(1)(a) and 9(1); whether through leasing properties, supplies were made and output tax was under-declared
​16 November 2012 12697​ ​Income Tax Act, 1962 ​Section 103; implications for company buying its own shares from subsidiary company
​20 November 2012 ​12524 ​Income Tax Act, 1962 Inter vivos trust; service agreement; whether a scheme in terms of s.103 and remuneration paid by trust taxable as gross income



2011 ​ ​ ​
Date of Delivery ​Case Number ​Applicable Legislation ​Keywords
​14 March 2011 ​VAT 179​ ​Value-Added Tax Act, 1991 ​ Whether the receipt of an amount in respect of a termination agreement was subject to VAT at the standard rate or at the zero rate
​14 March 2011 ​11470 ​Income Tax Act, 1962 ​ Section 1; definition of ‘gross income’; whether an amount received in respect of a termination agreement was capital or revenue in nature
​13 June 2011 ​VAT 382 ​Value-Added Tax Act, 1991 ​Whether certain services were subject to VAT in terms of s.7(1)(c); buying back of shares; whether services could be set off against input tax credit
​15 June 2011 ​12895 ​Income Tax Act, 1962 ​Definition of “gross income” in s.1 – par.(e) v par.(eA); application on pre-retirement withdrawal from Municipal Pension Fund
​1 August 2011 ​12856​ ​Income Tax Act, 1962 ​ Whether loss of mining income can be set off against taxable income derived from non-mining activities or whether it has to be deducted from income derived from profitable mines; ss.11 and 83; interpretation of s.36(7E) and s.36(7F)
​14 September 2011 12760, 12828 and 12756 ​Income Tax Act, 1962 ​Deferred delivery share incentive scheme; ss.8A and 8C; par.2(a) of the Seventh Schedule
​3 November 2011 VAT 712 ​​Value-Added Tax Act, 1991 ​ Sections 7, 11, 12 and the proviso to section 2(1); whether currency exchange services rendered in the duty free area of the airport are to be VAT zero-rated
​7 December 2011 VAT 741 and 12008 ​Value-Added Tax Act, 1991 and Income Tax Act, 1962 ​Sections 20(8) and 55; whether appellant is entitled to input tax despite failing to meet requirements of section 20(8) (VAT)Sections 11(a) and 73(a); whether appellant is entitled to deductions of section 11(a) despite lack of proof (Income Tax)