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South Africa Case Law

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Tax Law [2018] ZATC 11

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189)

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189) [2018] ZATC 11; 81 SATC 228 (20 December 2018)

Court
Tax Court
Case number
14189
Judge
Mali

The Tax Court held that R125 million received as a lease premium was revenue in nature and taxable, not a capital receipt.

  • Lease Premium Taxation
  • Gross Income Definition
  • Capital Vs Revenue Nature
  • Understatement Penalty
  • Section 11h Deduction
  • Section 89quat Interest
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Tax Law [2003] ZASCA 122

Commissioner for the SA Revenue Service v Wyner (581/2002)

Commissioner for the SA Revenue Service v Wyner (581/2002) [2003] ZASCA 122; [2003] 4 All SA 541 (SCA); 2004 (4) SA 311 (SCA); 66 SATC 1 (25 November 2003)

Court
Supreme Court of Appeal
Case number
581/2002
Judges
Southwood, Howie, Navsa, Nugent, Cloete

The SCA held that profit on the sale of a Clifton property was revenue income, because the taxpayer bought it with the fixed intention of reselling at a profit.

  • Capital Vs Revenue Nature
  • Scheme Of Profit Making
  • Intention Of Acquisition
  • Sale Of Immovable Property
  • Gross Income Inclusion
  • Capital-vs-revenue
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.