Supreme Court of Appeal Tax Cases 2011 to 2013

SCA Judgments 2013-2011

Thejudgments delivered in the Supreme Court of Appeal(SCA) on this pageare arranged peryear and thenper date of delivery. SCA judgments delivered in another year,can be accessed through the navigation pane above.

2013 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​20 March 2013 Master Currency (Pty) Ltd ​Value-Added Tax Act, 1991 ​Section 11(2)(l)(iii); whether services should be zero-rated; supply of services; bureaux de change; duty free areas at international airport
​23 May 2013 Ben Nevis (Holdings) Limited & Metlika Trading Limited v The Commissioners for HMRC (Her Majesty’sRevenue and Customs)[2013] EWCA Civ 578 ​Income Tax Act, 1962 ​Article 25A of the Protocol to the Double Taxation Agreement between South Africa and the United Kingdom; liabilities for taxes
​13 September 2013 ​Association of Meat Importers v ITAC (769, 770, 771/2012) [2013] ZASCA 108 New! ​Customs and Excise Act, 1964

International Trade Administration Act, 2002

​Anti-dumping duties imposed under the Customs and Excise Act, 1964; termination; effect of World Trade Organisation Agreement; effect of regulations promulgated under the International Trade Administration Act, 2002
​26 September 2013 ​Stabilpave (Pty) Ltd New! ​Common law ​Payment; cheque sent through post stolen before it reached payee; whether tax assessment form, on a proper construction thereof, afforded creditor a choice as to the mode of payment, and, if it did, whether creditor made a choice, expressly or by necessary implication, that payment should be effected by a cheque through the post, and creditor thereby assuming risk of loss of the cheque; defence of payment dismissed
​1 October 2013 ​Smith Mining Equipment (Pty) Ltd New! ​Customs and Excise Act, 1964 ​Tariff determination; importation of specific type of mining equipment – utility vehicles; whether tariff subheading8904.21.80 orheading8709.19 is most appropriate for customs duty



2012​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​29 March 2012 Eveready (Pty) Ltd ​Income Tax Act, 1962 ​Section 22(4) – trading stock; whether aquired for ‘no consideration’
​8 May 2012 Tradehold Ltd ​Income Tax Act, 1962 ​Paragraph 12(1) of the Eighth Schedule; deemed disposal of assets; Double Taxation Agreement between RSA and Luxembourg; meaning a defect; Article 13(4); includes within its ambit capital gains derived from the alienation of all property including a deemed disposal of assets
​25 May 2012 Stellenbosch Farmers’ Winery Limited ​Income Tax Act, 1962




Value-Added Tax Act, 1991

​Whether receipt by a taxpayer of a sum of money of a capital or revenue nature; whether interest on alleged underpayment of provisional tax in respect of the receipt should be levied in terms of s.89quat(3)

Whether receipt attracted VAT in terms of s.7 or zero rate applicable in terms of s.11(2)(l)(ii)

​31 May 2012 Distell Limited ​Customs and Excise Act, 1964 ​Tariff determination on spirituous beverages
​1 June 2012 De Beers Consolidated Mines Limited ​Value-Added Tax Act, 1991 ​Meaning of ‘enterprise’; meaning of ‘imported services’; whether foreign advisory services utilized or consumed in the Republic for the ‘purposes of making taxable supplies’; whether tax on local advisory services qualifies for deduction as ‘input tax’
​1 June 2012 Mohammed Cassimjee ​Customs and Excise Act, 1964 ​Inordinate delay in prosecuting claim; inherent power of court to prevent abuse of its process; whether discretion properly exercised to dismiss action for want of prosecution
​1 October 2012 Armgold / Harmony Freegold Joint Venture (Proprietary) Limited ​Income Tax Act, 1962 ​Deductions of mining capital expenditure under subsections 36(7F) and 36(7E); method of calculation to be adopted where a mine of a taxpayer operates at a loss
​29 November 2012 HR Computek (Pty) Ltd ​Value-Added Tax Act, 1991 ​Assessment of, objection to, appeal against disallowance of objection; taxpayer limited to the grounds stated in notice of objection




2011 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​29 March 2011 Multichoice Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​Classification of articles for customs duty; interpretation of statutes; ordinary meaning of enactment leading to repugnance; interpretation of enactment so as to give effect to the legislature’s intention
​10 May 2011 Founders Hill (Pty) Ltd ​Income Tax Act, 1962 ​Section 89quat; proceeds of sale of land sold by realisation company taxable as income; realisation company that acquires land in order to sell it trades in that land
​11 May 2011 First South African Holdings (Pty) Limited ​Income Tax Act, 1962 ​Section 79A; interpretation; date of commencement
​17 May 2011 Engelbrecht v The State ​Criminal Procedures Act, 1977 ​Criminal law; alleged fraudulent scheme defrauding SARS of approximately R1,6 million in terms of output VAT not paid (ref. s.11(1)(a) of the Value-Added Tax Act, 1991)
​28 September 2011 Labat Africa Limited ​Income Tax Act, 1962 ​Section 11(gA)(iii); allowable deductions for the acquisition of intellectual property rights; meaning of ‘expenditure’; shares issued as consideration not ‘expenditure’
​30 November 2011 South African Custodial Services (Pty) Ltd ​Income Tax Act, 1962 ​Section 79A; finality of assessment; s.22(2A); whether letter from Commissioner a revised assessment; deductibility of cost of building prison in terms of concession agreement on land owned by State; sub-contractor, not respondent incurring expenses concerning materials and equipment; s.11(a) to s.11(bA); cost of building prison not deductible; interest and related fees deductible




Last Updated: 03/04/2017