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South Africa decisions
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Lutzkie v Commissioner for the South African Revenue Services [2023] ZAGPPHC 525; A72/2021 (21 June 2023)
The High Court dismissed a tax appeal, finding the taxpayer failed to prove a R1.67 million payment was a non-taxable loan repayment and upholding a 90% penalty.
B v Commissioner for the South African Revenue Service (13395) [2021] ZATC 5; 83 SATC 545 (23 April 2021)
Tax Court CGT appeal on sale of shares: proceeds accrued in 2009, base cost derived from amnesty valuation, and the assessment was altered accordingly.
X v Commissioner for the South African Revenue Service (13230) [2020] ZATC 14 (27 October 2020)
The Tax Court dismissed an appeal against a SARS assessment on a R1.67 million payment, finding the taxpayer failed to prove it was non-taxable.
Mrs X v Commissioner for the South African Revenue Service (13695) [2017] ZATC 17 (1 March 2017)
The Tax Court held that disputed bank deposits were gross income, not capital receipts, dismissed the appeal, upheld 200% additional tax, and ordered costs.
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) [2015] ZATC 2; 77 SATC 349 (15 May 2015)
The court held that Article 5(2)(k) of the DTA between South Africa and the USA is an integral part of the definition of 'permanent establishment' and, once its requirements are met, there is no need for a separate enquiry under Article 5(1). The appellant provided consultancy services in South Africa through its employees for a period exceeding 183 days, satisfying Article 5(2)(k). Even if Article 5(1) were to be considered separately, the appellant had a fixed place of business at X's boardroom, meeting the requirements for a permanent establishment. The court further found that the computa…
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AD CC v Commissioner for the South African Revenue Service (VAT 1069) [2014] ZATC 11 (3 June 2014)
The Tax Court reduced a 200% VAT additional tax penalty to 100%, finding the appellant deliberately failed to remit VAT collected over several years.
Commissioner for South African Revenue Service v NWK Ltd (27/10) [2010] ZASCA 168; 2011 (2) SA 67 (SCA) ; [2011] 2 All SA 347 (SCA); 73 SATC 55 (1 December 2010)
The court held that NWK’s purported loan was simulated and disallowed the interest deductions, while reducing additional tax to 100%.
X v Commissioner for the South African Revenue Service (4/05) [2005] ZAGPHC 121 (28 November 2005)
The Tax Court held that SARS had not given adequate reasons for a VAT assessment and remitted the taxpayer’s request for reconsideration with directions.
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