South Africa Case Law

TALT v Commissioner For South African Revenue Services (A2023/077887)

TALT v Commissioner For South African Revenue Services (A2023/077887) [2024] ZAGPJHC 827; 87 SATC 222 (27 August 2024)

Court

South Gauteng High Court, Johannesburg

Case number

A2023/077887

Judges

Adams, Wilson, Wanless

The Full Court held that the taxpayer's objection to the 2012 additional assessment, although framed in terms of prescription, was in substance an objection to the inclusion of the taxable capital gain of R47 329 834 in its taxable income. The amended Rule 32(3) permits new grounds of appeal unless they relate to a part or amount of the assessment not previously objected to. Since the taxpayer's objection covered the disputed amount, the new ground—relying on the conduit-pipe principle—was permissible. The Court found that refusing to allow the new ground would prevent the true issue from bei…

Source excerpt

• Tax Administration Act
• Income Tax Act
• Prescription Of Tax Assessment
• Grounds Of Objection
• Taxable Capital Gain
• Conduit Pipe Principle

ABC Trust v Commissioner for the South African Revenue Service (IT 24918)

ABC Trust v Commissioner for the South African Revenue Service (IT 24918) [2021] ZATC 13; 83 SATC 387 (18 March 2021)

Court

Tax Court

Case number

IT 24918

Judge

Wright

The Tax Court held that capital gains vested in ABC Trust and immediately distributed to beneficiaries were taxable in the beneficiaries’ hands, not the trust’s.

• Capital Gains Tax
• Conduit Pipe Principle
• Income Tax Act Section 25b
• Eighth Schedule Interpretation
• Retrospective Application Of Amendments
• Capital-gains-tax