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South Africa decisions
Decisions matching the current search
BCJ v Commissioner for the South African Revenue Service (2024/8) [2025] ZATC 7 (23 May 2025)
The Tax Court held that SARS gave inadequate reasons for a GAAR assessment because it did not explain why the arrangement was said to occur in a business context.
ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 13164) [2016] ZATC 13 (7 September 2016)
The Tax Court held that section 103(2) of the Income Tax Act did not apply because the share acquisition had genuine commercial substance and the assessed losses could be set off.
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%.
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