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2013 ? ? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ?None | ? | ? | ? . |
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2012 ? ? ?
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|---|---|---|---|
| ?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 |
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2011 ? ? ?
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|---|---|---|---|
| ?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) |