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South Africa decisions
Decisions matching the current search
Jordi v Commissioner for the South African Revenue Service (A2023-008433) [2023] ZAGPJHC 1392; 84 SATC 337 (29 November 2023)
High Court appeal on whether a R60 million restraint-of-trade payment was gross income or capital, and whether an understatement penalty should stand.
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016) [2017] ZASCA 190; [2018] 1 All SA 716 (SCA); 80 SATC 179 (20 December 2017)
The Supreme Court of Appeal held that Volkswagen’s PAA certificates were capital receipts, because they compensated qualifying capital expenditure on rationalising production.
ABC (Pty) Ltd v Commissioner for the South African Revenue Services (13539/13673) [2016] ZATC 12 (25 August 2016)
The Tax Court held that Productive Asset Allowance certificates used to reduce customs duty were gross income, not capital receipts, and dismissed the appeal.
WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08) [2009] ZASCA 37; 2009 (5) SA 238 (SCA) ; [2009] 3 All SA 230 (SCA); 71 SATC 125 (31 March 2009)
The Supreme Court of Appeal held that compensation for cancellation of a hotel accommodation contract was revenue, not capital, and taxable as gross income.
Maguire v Commissioner for the South African Revenue Service (731/07) [2008] ZASCA 156; 2009 (4) SA 345 (SCA); [2009] 2 All SA 347 (SCA); 71 SATC 41 (27 November 2008)
The Supreme Court of Appeal held that restraint-of-trade payments to a taxpayer were capital receipts, not gross income, and upheld the appeal.
Ernst Bester Trust v Commissioner of South African Revenue Services (282/07) [2008] ZASCA 55; 2008 (5) SA 279 (SCA); 70 SATC 151 (26 May 2008)
The Supreme Court of Appeal held that payments for sand removed from a farm were revenue, not capital, and refused an opening stock deduction.
Commissioner for the South African Revenue Service v Heron Heights CC (590/2001) [2002] ZAECHC 15; 64 SATC 433 (23 May 2002)
The court held that profit from selling two erven was taxable income because the respondent acquired the land with a resale-at-profit intention.
Commissioner of the South African Revenue Services v Volkswagen of South Africa (Pty) Limited (153/99) [2000] ZASCA 92; [2001] 2 All SA 111 (A); 2001 (2) SA 42 (SCA) (24 November 2000)
The Supreme Court of Appeal held that profits from selling used lease and promotional vehicles were capital receipts, not taxable revenue.
Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90) [1993] ZASCA 160; 1993 (4) SA 859 (AD); [1993] 2 All SA 632 (A) (30 September 1993)
The court held that a DM 4 million payment under an inability-to-manufacture agreement was not from a South African source and set aside the assessment.
Estate Late AG Bourke v Commissioner for Inland Revenue (249/89) [1990] ZASCA 166; [1991] 4 All SA 94 (AD) (30 November 1990)
The court held that compensation for fire-destroyed pine trees was taxable income because the trees were trading stock, not capital assets.
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