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South Africa decisions
Decisions matching the current search
Mr Taxpayer v Commissioner for the South African Revenue Service (IT 45628) [2022] ZATC 8; 85 SATC 331 (17 August 2022)
The Tax Court held that R60 million paid for a restraint of trade was gross income under section 1(cB), and dismissed the appeal.
BMW South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1156/2018) [2019] ZASCA 107; 2020 (1) SA 484 (SCA); 82 SATC 1 (6 September 2019)
The Supreme Court of Appeal held that employer-paid tax consultancy fees for expatriate employees were taxable benefits under the Income Tax Act.
A Company v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1; 81 SATC 267 (17 April 2019)
Tax Court held that gift card proceeds were not gross income on receipt after the CPA, because the supplier held them for card bearers until redemption or expiry.
XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189) [2018] ZATC 11; 81 SATC 228 (20 December 2018)
The Tax Court held that R125 million received as a lease premium was revenue in nature and taxable, not a capital receipt.
Commissioner for the South African Revenue Service v KWJ Investments Service (Pty) Ltd (466/2017) [2018] ZASCA 81; 81 SATC 1 (31 May 2018)
The Supreme Court of Appeal held that the cession of dividend rights to the respondent constituted incorporeal property with a monetary value, which could be classified as gross income under s 1 of the Income Tax Act. The rights were acquired unconditionally and could be valued and disposed of in the market. However, the respondent provided sufficient evidence that, at the time of the original assessments, the Commissioner had a practice generally prevailing of not taxing such cessions of dividend rights as separate accruals. This was supported by departmental rulings and consistent treatment…
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Mrs X v Commissioner for the South African Revenue Service (13695) [2017] ZATC 17 (1 March 2017)
The Tax Court held that disputed bank deposits were gross income, not capital receipts, dismissed the appeal, upheld 200% additional tax, and ordered costs.
ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT13775) [2016] ZATC 10 (29 April 2016)
The Tax Court held that employer-paid tax consultancy fees for expatriate employees were taxable fringe benefits and dismissed ABC (Pty) Ltd’s appeal.
WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08) [2009] ZASCA 37; 2009 (5) SA 238 (SCA) ; [2009] 3 All SA 230 (SCA); 71 SATC 125 (31 March 2009)
The Supreme Court of Appeal held that compensation for cancellation of a hotel accommodation contract was revenue, not capital, and taxable as gross income.
Maguire v Commissioner for the South African Revenue Service (731/07) [2008] ZASCA 156; 2009 (4) SA 345 (SCA); [2009] 2 All SA 347 (SCA); 71 SATC 41 (27 November 2008)
The Supreme Court of Appeal held that restraint-of-trade payments to a taxpayer were capital receipts, not gross income, and upheld the appeal.
Bos v Commissioner for the South African Revenue Service (A93/2006) [2008] ZAGPHC 208; 70 SATC 187 (9 May 2008)
The High Court held that R1 million paid to a departing PwC partner was capital, not income, and set aside the tax assessment for reconsideration.
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