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Recent South Africa: Tax Court Decisions

July 2008

• ABC Limited v Commissioner for the South African Revenue Service: Deduction of interest from income in terms of section 11(a) of the Income Tax Act, 1962 (11345) [2008] ZATC 2 (4 July 2008)

January 2008

• XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244) [2008] ZATC 1 (21 January 2008)

November 2007

• XYZ CC v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the taxpayer's notional input tax claim based on the fact that the transaction giving rise to the claim was a scheme as contemplated by section 73 of the Value-Added Tax Act, No 89 of 1991 (VAT Case 616) [2007] ZATC 7 (15 November 2007)

October 2007

• A Ltd v Commissioner for the South African Revenue Service : Whether the sale of certain shares at a loss by the Appellant was deductible - sections 11(a) and 22 the Income Tax Act, 1962 (11283) [2007] ZATC 6 (26 October 2007)
• T Trust v Commissioner for the South African Revenue Service : As a result of the change of identities of the beneficiaries and trustees of the trust a new trust came into existence and accordingly transfer duty became payable by the new trust - sections 1, 2 and 5 of the Transfer Duty Act, 1949 (11286) [2007] ZATC 5 (26 October 2007)
• C (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in contending that the Appellant was not entitled to carry forward the balance of assessed loss for the 2004 year of assessment - section 20(1) and (2) of the Income Tax Act, 1962 (11773) [2007] ZATC 4 (5 October 2007)

May 2007

• TC Case No 12158 : Whether the income (profits) received by the appellant as practicing attorney from a partnership in Lesotho was correctly taxed in South Africa and providing a credit to the appellant for taxes already paid in Lesotho (12158) [2007] ZATC 3 (8 May 2007)

April 2007

• A v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant in terms of section 11(a) and 23(g) of the Income Tax Act, 1962 for the 1999, 2000 and 2001 years of assessment (11691) [2007] ZATC 2 (24 April 2007)

February 2007

• A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961) [2007] ZATC 1 (23 February 2007)

December 2006

• TC Case No11711 : Inclusion of restraint of trade payments into the gross income of the taxpayer in terms of paragraph (c) of the definition of "gross income" as defined in section 1 of the Income Tax Act, No 58 of 1962 (11711) [2006] ZATC 8 (13 December 2006)
• TC Case No 11986 : Section 8(4) of the Income Tax Act, 1962: Recoupment of leasehold allowances (11986) [2006] ZATC 7 (11 December 2006)
• TC Case No 11641 : Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court: sections 75(1)(a) and 76(1)(a) of the Income Tax Act, 1962 (11641) [2006] ZATC 6 (4 December 2006)

May 2006

• TC Case No 11661 : Gross Income, section 1 - Whether certain "settlement discounts" granted by the appellant during a year "accrued" to the Appellant during that year (11661) [2006] ZATC 5 (24 May 2006)

March 2006

• TC Case No 11483 : Whether an amount accrued and the deductibility of a loss - sections 1 and 11(i) (11483) [2006] ZATC 4 (31 March 2006)
• TC Case No 11449 : Correct rate of stamp duty payable on the transfer of marketable securities - Schedule 1, item 15(3)(h)(i)(aa) (11449) [2006] ZATC 3 (16 March 2006)
• VAT Case No 144 : Whether imported services are zero rated or not - section 11(2)(k) (VAT Case 144) [2006] ZATC 2 (13 March 2006)

February 2006

• TC Case No 11253 : Expatriate employee - whether fringe benefit taxable or not Paragraph (c) of the definition of gross income (11253) [2006] ZATC 1 (9 February 2006)

December 2005

• TC Case No 11423 : Allowance in terms of section 12(C)(1)(b) - 8 December 2005 (11423) [2005] ZATC 21 (8 December 2005)

November 2005

• TC Case No 4/2005 : Applications on Notice (5-Apr) [2005] ZATC 20 (28 November 2005)
• TC Case No 11466 : Whether moneys paid constituted non-taxable capital amounts or not (11466) [2005] ZATC 19 (14 November 2005)
• VAT Case No 304 : Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament (VAT Case 304) [2005] ZATC 18 (7 November 2005)

October 2005

• TC Case No 11454 : Whether royalty payments made to an off shore parent company are deductible - section 11(a) (11454) [2005] ZATC 17 (20 October 2005)

September 2005

• TC Case No 11515 : Whether lumpsum benefit is taxable in hands of taxpayer - para (e) of the definition of gross income (11515) [2005] ZATC 16 (5 September 2005)

August 2005

• TC Case No 11135 : Whether monthly payments constituted annuities - para (a) of definition of gross income (11135) [2005] ZATC 15 (30 August 2005)
• TC Case No 11283 : Whether the sale of a shareholding in a company is deductible or not - section 22(2) (11283) [2005] ZATC 14 (19 August 2005)
• TC Case No 11329 : Whether person had traded or earned income from trading activities for assessed loss purposes - sections 11 and 20 (11329) [2005] ZATC 13 (10 August 2005)
• TC Case No 11220 : Whether three separate restraint of trade payments received are taxable or not - definition of gross income (11220) [2005] ZATC 12 (10 August 2005)

June 2005

• TC Case No 11564 : Whether a person is an independent contractor and whether a close corporation was a personal service company - Fourth Schedule to the Income Tax Act (11564) [2005] ZATC 11 (19 June 2005)
• TC Case No 11100 : Whether restraint of trade was quid pro quo for the restraint of undertaking, therefore capital or whether a percentage is taxable - definition of gross income (11100) [2005] ZATC 10 (16 June 2005)

May 2005

• TC Case No 11024 : Whether a person money lender or not and whether expenses deductible or not - section 11(a) (11024) [2005] ZATC 9 (18 May 2005)
• TC Case No 11362 : Whether amounts paid are deductible in terms of section 11(a) (11362) [2005] ZATC 8 (5 May 2005)
• TC Case No 11398 : Whether to open an assessment based on an objection received after the prescribed period within to lodge an objection - section 79 (11398) [2005] ZATC 7 (3 May 2005)

April 2005

• TC Case Nos 11553, 11554, 11555 : Whether income received as part of a life right forms part of gross income or not - section 1 (11553, 11554, 11555) [2005] ZATC 6 (7 April 2005)

March 2005

• TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282) [2005] ZATC 5 (18 March 2005)
• TC Case No 11337 : Whether property acquired by a partnership for speculative purposes disposed of at a loss due to unforeseeable reasons is deductible - section 24H(5) (11337) [2005] ZATC 4 (16 March 2005)

February 2005

• TC Case No 11410 : Whether bequest is a discharge of a debt for no consideration - paragraphs 12(5) and 40(2) of the Eighth Schedule to the Income Tax Act (11410) [2005] ZATC 3 (18 February 2005)
• TC Case No 11247 : Whether amounts paid by investors can be said to have been received as gross income - Section 1 of the Income Tax Act (11247) [2005] ZATC 2 (2 February 2005)

January 2005

• TC Case No 11244 : Whether marketing agents were independent contractors exempted from payment of employees' tax or not - paragraph 2(1) of the Fourth Schedule to the Income Tax Act (11244) [2005] ZATC 1 (27 January 2005)

November 2004

• TC Case No 11134 : Taxation of ex-gracia payments received as a holder of certain options in terms of a share incentive scheme - Gross Income - section 1 (11134) [2004] ZATC 8 (25 November 2004)
• TC Case No 10849 : Whether a person entitled to tax exemption status in terms of section 10(1)(cA) of the Income Tax Act - whether the term any law includes foreign law (10849) [2004] ZATC 7 (9 November 2004)
• TC Case No 11045, 11046 : Whether a taxpayer can rely on his own mistake as a basis for objection (section 81 of the Income Tax Act) and whether CSARS's decision to apply section 102 is reviewable (11045, 11046) [2004] ZATC 6 (1 November 2004)

October 2004

• TC Case No 11372 : Whether exemption provisions of section 56(1)(d) of the Income Tax Act applied to an inter vivos donation, the payment of which was postponed until death of the donor (11372) [2004] ZATC 5 (13 October 2004)

June 2004

• TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011) [2004] ZATC 4 (8 June 2004)

April 2004

• TC Case No 11156 : Deduction of a loss, trade carried on outside SA Section 20(1)(b) (11156) [2004] ZATC 3 (7 April 2004)

February 2004

• TC Case No 10999 : Expenditure regarding know how Sections 11(a) and 11(gA) (10999) [2004] ZATC 2 (20 February 2004)
• TC Case No 10990 : Disposal of a portion of an interest in a partnership, leading to a recoupment Section 8(4)(a) (10990) [2004] ZATC 1 (11 February 2004)

August 2003

• TC Case No 10919 : Trusts - distribution of losses: sections 25B(3) and 89 QUAT (3) (10919) [2003] ZATC 5 (12 August 2003)

March 2003

• TC Case No 10699 : Deductions: License fee and legal fees: sect 11(a) and (g(A) (10699) [2003] ZATC 4 (19 March 2003)
• TC Case No ED 79 : Whether debts are due debts or not section 4(b) (ED 79) [2003] ZATC 3 (12 March 2003)

February 2003

• TC Case No 10969 : Deductions: Loss on loan: sec 11(a) (10969) [2003] ZATC 2 (12 February 2003)

January 2003

• TC Case No 10956 : Whether scientific research expenditure constitutes gross income sections 1, 8(4)(a) and 11(p)(i) (10956) [2003] ZATC 1 (30 January 2003)

August 2002

• TC Case No 10918 : Share options ceded to a trust: sec 8A(6)(b)(i) (10918) [2002] ZATC 1 (13 August 2002)