High Court Tax Cases 2002

2002? ?
?Date of Delivery	?Parties Involved	?Applicable Legislation	?Keywords
?10 January 2002	?Payen Components South Africa	?Customs and Excise Act, 1964	?Tariff determination; effective date; review application; s.3(2)
?17 February 2002	?Ben Nevis Holdings Ltd and Others	?Income Tax Act, 1962	?Tax liability of sixth respondent
?8 March 2002	?CM Wyner	?Income Tax Act, 1962	?Definition of ‘gross income’; whether proceeds of sale constituted capital revenue
?18 March 2002	?Tata Industrial Corporation (SA) (Pty) Ltd	?Customs and Excise Act, 1964	?Alleged suffering of damages as a result of a public auction
?22 March 2002	?Kajadas Cosmetics (Pty) Ltd	?Income Tax Act, 1962	?Acquisition rights; s.11
?12 April 2002	?Feruccio Ferucci & 13 Others	?Income Tax Act, 1962 and Value-Added Tax Act, 1991	?Issueing of a search and seizure warrant; s.74D�(Income Tax); s.57D(VAT)
?10 May 2002	?RC Drilling (Pty) Ltd	?Customs and Excise Act, 1964	?Tariff determination; grass mowers; tractors
?15 May 2002	?Heron Heights CC	?Income Tax Act, 1962	?Proceeds of sale of land; whether capital accrual or revenue receipt
?16 May 2002	?King, DC	?Income Tax Act, 1962	?Pay-now-argue-later; s.9(1)(b)
?7 June 2002	?Unilever South Africa (Pty) Ltd	??Customs and Excise Act, 1964	?Tariff determination; ice cream; expert evidence
?13 June 2002	?MEGS Investsments (Edms) Bpk and Another	?Income Tax Act, 1962	?Set-off of assessed losses where taxpayer is a company; s.20
?27 June 2002	?Osman Tayob and 10 Others	?Customs and Excise Act, 1964	?Fraud; declaration; ss.88(2)(a) and 105
?8 August 2002	?Kotze, JF	?Income Tax Act, 1962	?Taxing reward; s.1
?12 August 2002	?Akharwaray, GH	?Income Tax Act, 1962	?Allowance of deductions claimed or not; ss.11(a), 23(b) and (g)
?20 August 2002	?Estate Late RF Welch	?Income Tax Act, 1962	?Disposal of property as donation transfer of asset; ss.54 and 55(1)
?20 August 2002	?Wilcox Sweets (Pty) Ltd (subsidiary of Warner Lambert)	?Income Tax Act, 1962	?Retrenchment; relocation costs
?27 November 2002	?Pitje, GA, Estate Late	?Income Tax Act, 1962	?Deductions; recovery taxes