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South Africa decisions
Decisions matching the current search
CSARS v The Thistle Trust (516/2021) [2022] ZASCA 153; 2023 (2) SA 120 (SCA); 85 SATC 347 (7 November 2022)
The Supreme Court of Appeal held that trust capital gains were taxable in the Thistle Trust’s hands, but set aside the understatement penalty.
ABC Trust v Commissioner for the South African Revenue Service (IT 24918) [2021] ZATC 13; 83 SATC 387 (18 March 2021)
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.
New Adventure Shelf 122 (Pty) Ltd v Commissioner of the South African Revenue Services (310/2016) [2017] ZASCA 29; [2017] 2 All SA 784 (SCA); 2017 (5) SA 94 (SCA); 79 SATC 233 (28 March 2017)
The SCA held that a later cancellation of a sale did not justify reopening a final 2007 capital gains tax assessment; any loss arose in the cancellation year.
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