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South Africa decisions
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SSN Taxpayer v Commission for the South African Revenue Services (25334) [2023] ZATC 10 (31 March 2023)
The Tax Court held that relocation costs for third-party infrastructure and Town B were not deductible, but allowed deduction of the 66Kv line and set aside understatement penalties.
Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145; 84 SATC 1 (15 October 2021)
The SCA held that Spur’s R48 million trust contribution was not deductible under s 11(a) and that SARS could raise late assessments for 2005-2009.
Clicks Retailers (Pty) Ltd v Commissioner for the South African Revenue Service (CCT 07/20) [2021] ZACC 11; 2021 (4) SA 390 (CC); 2021 (10) BCLR 1102 (CC); 84 SATC 71; 2021 BIP 16 (CC) (21 May 2021)
The Constitutional Court held that Clicks could not claim a section 24C allowance for loyalty programme income because the sale and ClubCard contracts were not sufficiently the same.
Appellant Company v Commissioner for the South African Revenue Service (24462) [2018] ZATC 14 (19 November 2018)
Tax Court case on section 24I foreign exchange losses, section 23H deduction timing, and understatement penalties. Appeal partly upheld.
Capstone 556 (Pty) Limited v Commissioner For The South African Revenue Service (A49/14) [2014] ZAWCHC 123; 2014 (6) SA 195 (WCC); 77 SATC 1 (26 August 2014)
The court found that the JDG shares were acquired and held by the appellant as a capital asset, not as trading stock in pursuit of a profit-making scheme. The evidence demonstrated that the acquisition was part of a strategic rescue operation in the furniture industry, with a long-term commitment and substantial risk, and no short-term intention to sell. The subsequent decision to sell was opportunistic, prompted by external factors and did not constitute a change of intention to convert the asset into trading stock. Accordingly, the proceeds from the disposal of the shares were of a capital…
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ABC (Pty) Limited v Commissioner for the South African Revenue Service (13410) [2014] ZATC 9 (4 August 2014)
The court held that mineral ore extracted from the ground does not constitute trading stock for purposes of section 23F(2) of the Income Tax Act, as it is not acquired for manufacture, sale, or exchange and is not intended to be sold in its raw state. Only once the ore is processed into concentrate does it become trading stock and meet the definition of acquisition. Therefore, the respondent may only recoup deductions related to the concentrate phase and not the initial extraction phase. Furthermore, administration, audit, and drying charges are incurred after production and do not relate to…
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ABC (Pty) Limited v Commissioner for the South African Revenue Services (13356) [2013] ZATC 5 (2 December 2013)
The Tax Court held that the 'further costs' category of R64,346,528 was properly raised as an alternative issue before the SCA and was not abandoned. The SCA judgment adopted a broad approach to the deductibility of costs under section 11(bA) of the Income Tax Act, encompassing all related finance charges closely connected to the furtherance of ABC's prison project. The absence of an express reference to 'further costs' in the SCA judgment did not preclude their deductibility, as the principles articulated by the SCA extended to a wide range of fees and costs. The Commissioner was limited to…
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Commissioner for South African Revenue Services v South African Custodial Services (Pty) Ltd (131/2011) [2011] ZASCA 233; 2012 (1) SA 522 (SCA); [2012] 2 All SA 237 (SCA); 74 SATC 61; (30 November 2011)
The Supreme Court of Appeal held that the letter of 4 May 2007 constituted a revised assessment, and therefore the assessment for the 2002 year of assessment had not become final under section 79A(2) of the Income Tax Act. The respondent, South African Custodial Services (Pty) Ltd, was not entitled to deduct the cost of constructing and equipping the prison under section 22(2A) and section 11(a), as it did not itself effect improvements or deliver materials to the State's property; these expenses were incurred by the sub-contractor, CGM, which acted as an independent contractor and not as an…
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Ackermans Ltd v Commissioner for South African Revenue Service, Pep Store (SA) Ltd v Commissioner for South African Revenue Service (441/09) [2010] ZASCA 131; 2011 (1) SA 1 (SCA) ; [2011] 2 All SA 125 (SCA); 73 SATC 1 (1 October 2010)
The Supreme Court of Appeal held that Ackermans did not incur deductible expenditure when a purchaser assumed contingent liabilities under a business sale.
Syfrets Participation Bond Managers Ltd v Commissioner for South African Revenue Service (620/98) [2000] ZASCA 80; 2001 (2) SA 359 (SCA) (30 November 2000)
The court held that participations in participation bond schemes were not trading stock and dismissed the tax appeal.
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