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