Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166) [2023] ZATC 12; 86 SATC 398 (6 July 2023)

Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166) [2023] ZATC 12; 86 SATC 398 (6 July 2023)

The court found that Tall did not object to the capital amount in the 2012 year of assessment, as confirmed by correspondence and the factual matrix. The rules and case law make it clear that a taxpayer may not appeal on a new ground against a part or amount of the assessment not objected to. Tall's attempt to rely on grounds pleaded for other years in respect of the 2012 assessment is impermissible. The objection to prescription does not constitute an objection to the capital amount or the whole assessment. Furthermore, the assessment for the 2012 year has become final in terms of section 100 of the Tax Administration Act, precluding the relief sought. The application is therefore...

Citation
[2023] ZATC 12
Parties
Applicant: Tall; Respondent: Commissioner for the South African Revenue Service
Court
Tax Court
Jurisdiction
South Africa
Judgment Date
6 July 2023
Case Number
IT 24870; IT 25162; IT 25166
Procedural Posture
Review Application / Application for Relief Under Section 117(3) of the Tax Administration Act and Rule 51(2) of the Rules
Outcome
Application dismissed with costs.
Judges
BAM
Legal Topics
Tax Administration Act, Objection and Appeal Procedure, Finality of Assessment, Prescription, Capital Gains Tax, Understatement Penalty
Tax Law Tax Administration Act Objection and Appeal Procedure Finality of Assessment Prescription Capital Gains Tax Understatement Penalty

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Parties

Tall

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Review Application / Application for Relief Under Section 117(3) of the Tax Administration Act and Rule 51(2) of the Rules

Legal Issues

  1. 1 Whether Tall may rely on grounds of appeal for the 2012 year of assessment that were pleaded in respect of the 2013 to 2016 years of assessment.
  2. 2 Whether Tall objected to the capital amount in the 2012 year of assessment, thereby permitting an appeal on that ground.
  3. 3 Whether an objection to the prescription determination constitutes an objection to the whole of the assessment.

Ratio Decidendi

The court found that Tall did not object to the capital amount in the 2012 year of assessment, as confirmed by correspondence and the factual matrix. The rules and case law make it clear that a taxpayer may not appeal on a new ground against a part or amount of the assessment not objected to. Tall's attempt to rely on grounds pleaded for other years in respect of the 2012 assessment is impermissible. The objection to prescription does not constitute an objection to the capital amount or the whole assessment. Furthermore, the assessment for the 2012 year has become final in terms of section 100 of the Tax Administration Act, precluding the relief sought. The application is therefore...

Court Disposition

Application dismissed with costs.

Orders

  • The application is dismissed with costs.