South Africa Case Law

Mr K v The Commissioner for the South African Revenue Service (14232)

Mr K v The Commissioner for the South African Revenue Service (14232) [2021] ZATC 17 (16 July 2021)

Court

Tax Court

Case number

14232

Judges

A A Crutchfield, Ms D Ndlovu, Ms M Padia

The Tax Court held that amounts paid to the taxpayer were capital loan repayments, not taxable income, and set aside SARS’s additional assessments.

• Income Tax Assessment
• Prescription Of Tax Debt
• Understatement Penalty
• Onus Of Proof
• Characterisation Of Receipts
• Costs Award