South Africa Case Law

Commissioner for the South African Revenue Services v Higgo (A967/05)

Commissioner for the South African Revenue Services v Higgo (A967/05) [2006] ZAWCHC 71; 2007 (2) SA 189 (C); 68 SATC 278 (18 August 2006)

Court

Western Cape High Court, Cape Town

Case number

A967/05

Judges

J G Foxcroft, D M Davis, B Waglay

The court held that retirement payments under Momentum’s arrangement were not taxable annuities as claimed, and dismissed both the appeal and the bid to add evidence.

• Income Tax Assessment
• Annuity Vs Capital Payment
• Admission Of Further Evidence On Appeal
• Deductibility Of Management Fees
• Income-tax
• Annuities