Supreme Court of Appeal Tax Cases 2020

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.

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Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​18 December 2020
Consol Glass (Pty) Limited v CSARS (1010/2019) ​Value-Added Tax Act, 1991 ​Tax liability under the Value-Added Tax Act 89 of 1991; services rendered in respect of a debt refinancing transaction; disallowance of input tax deduction claimed in respect of fees paid for services provided by local vendors; imposition of tax on imported services in terms of section7(1)(c); interpretation of the definitions of “input tax” and “imported services”; meaning of “the purpose of consumption, use of supply in the course of making taxable supplies”; whether Consol was entitled to deduct as input tax the VAT paid on the services supplied to it by local service providers depended upon whether these services were acquired by Consol for the purpose of consumption, use or supply in the course of making taxable supplies; whether Consol was obliged to pay VAT on the services supplied to it by the service providers who carried on their business outside of South Africa, a similar enquiry is required
​20 November 2020 City Power (SOC) Limited v CSARS (1147/2019) ​Income Tax Act, 1962 Income Tax Act 58 of 1962; appellant not a municipality or local sphere of government; appellants accruals and receipts not exempt from normal tax under section10(1)(a) and (b)
​20 May 2020 ​​Fowler (Respondent) v Commissioner for Her Majesty’s Revenue and Customs
(Case: [2020] UKSC 22, On appeal from: [2018] EWCA Civ 2544)

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​Income Tax Act, 1962 ​Published for information purposes as it relates to the SA-UK tax treaty
3 April 2020 Diageo South Africa (Pty) Ltd v CSARS
(Case No: 330/2019)
​Value-Added Tax Act, 1991 Value-Added Tax Act 89 of 1991; interpretation of section8(15); deeming provision;single supply of advertising and promotional goods and services to non-resident entities;applicability of deeming provision applied to goods portion of the supply;VAT at standard rate correctly levied in terms of section7(1)(a) of the Act
​25 March 2020 CSARS v United Manganese of Kalahari (Pty) Ltd
(Case No: 264/2019)
​Mineral and Petroleum Resources Royalty Act, 2008 ​Mineral and Petroleum Resources Royalty Act 28 of 2008; royalty calculation based on gross sales determined in terms of section 6(2)(b), read with section6(3)(b) of the Royalty Act; gross sales to be determined without regard to any expenditure incurred in respect of transport, insurance and handling of mineral; meaning of “without regard to any expenditure”
​25 March 2020 Telkom SA SOC Limited v CSARS
(Case No: 239/19)
​Income Tax Act, 1962
​Income Tax Act 58 of 1962 (the Act);section24I; losses or gains caused by foreign exchange fluctuations; proviso to
section24I(10);not a self-standing provision for deduction of a commercial loss unconnected to foreign exchange currency differences;Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 (4) SA 593 (SCA); unitary but not uniform exercise in purposive interpretation of contracts and statutes; application of contra fiscum rule and presumption that statute law not unjust, inequitable or unreasonable
Last Updated: 21/12/2020