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)