South Africa Case Law

ABC Limited v Commissioner for the South African Revenue Services (12984)

ABC Limited v Commissioner for the South African Revenue Services (12984) [2014] ZATC 8 (5 September 2014)

Court

Tax Court

Case number

12984

Judges

Mavundla, I Nkama, S Makda

The Tax Court held that amounts allocated to a company car scheme were taxable remuneration. The appeal against employees’ tax, interest, and penalties was dismissed.

• Employees Tax
• Salary Sacrifice
• Remuneration Definition
• Penalties And Interest
• Company Car Scheme
• Employees-tax