South Africa Case Law

Trust Taxpayer v Commissioner for the South African Revenue Service (IT 45673)

Trust Taxpayer v Commissioner for the South African Revenue Service (IT 45673) [2024] ZATC 15 (17 July 2024)

Court

Tax Court

Case number

IT 45673

Judges

Kekana, Eric Mphumbude, Sebueng Mthembu

The Tax Court dismissed a taxpayer trust’s appeal, upholding SARS assessments on rental income, capital gains base cost, penalties, interest, and costs.

• Income Tax Assessment
• Capital Gains Tax
• Understatement Penalty
• Onus Of Proof
• Interest On Tax
• Costs In Tax Appeals