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Tax Law [2018] ZASCA 116

Commissioner for the South African Revenue Services v Volkswagen South Africa (Pty) Ltd (1028/2017)

Commissioner for the South African Revenue Services v Volkswagen South Africa (Pty) Ltd (1028/2017) [2018] ZASCA 116; [2018] 4 All SA 289 (SCA); 2019 (2) SA 362 (SCA); 81 SATC 24 (19 September 2018)

Court
Supreme Court of Appeal
Case number
1028/2017
Judges
Navsa, Seriti, Wallis, Willis, Mathopo

The Supreme Court of Appeal held that trading stock must generally be valued at cost for tax purposes, and rejected NRV under IAS 2 as a tax valuation method.

  • Income Tax
  • Valuation Of Trading Stock
  • International Accounting Standards
  • Net Realisable Value
  • Deductions
  • Interpretation Of Statutes
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Tax Law [2017] ZASCA 190

Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016)

Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016) [2017] ZASCA 190; [2018] 1 All SA 716 (SCA); 80 SATC 179 (20 December 2017)

Court
Supreme Court of Appeal
Case number
1123/2016
Judges
Leach, Petse, Saldulker, Plasket, Meyer

The Supreme Court of Appeal held that Volkswagen’s PAA certificates were capital receipts, because they compensated qualifying capital expenditure on rationalising production.

  • Income Tax
  • Capital Vs Revenue
  • Government Grants
  • Productive Asset Allowance
  • Customs Duty Rebate
  • Tax-law
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Tax Law [2012] ZASCA 72

Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011, 504/2011)

Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011, 504/2011) [2012] ZASCA 72; 2012 (5) SA 363 (SCA); 74 SATC 235 (25 May 2012)

Court
Supreme Court of Appeal
Case number
511/2011, 504/2011
Judges
Brand, Van Heerden, Tshiqi, Kroon, Boruchowitz

The court held that R67 million paid for early termination of exclusive distribution rights was capital, not revenue, and upheld zero-rated VAT treatment.

  • Income Tax
  • Capital Vs Revenue Receipt
  • Value Added Tax
  • Supply Of Services
  • Onus Of Proof
  • Compensation For Loss Of Rights
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Tax Law [2009] ZASCA 37

WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08)

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)

Court
Supreme Court of Appeal
Case number
168/08
Judges
Streicher, Farlam, Nugent, Leach, Bosielo

The Supreme Court of Appeal held that compensation for cancellation of a hotel accommodation contract was revenue, not capital, and taxable as gross income.

  • Income Tax
  • Capital Vs Revenue
  • Contract Termination
  • Damages For Breach
  • Gross Income Definition
  • Income-tax
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Tax Law [2008] ZASCA 156

Maguire v Commissioner for the South African Revenue Service (731/07)

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)

Court
Supreme Court of Appeal
Case number
731/07
Judges
Farlam, Mthiyane, Heher, Leach, Mhlantla

The Supreme Court of Appeal held that restraint-of-trade payments to a taxpayer were capital receipts, not gross income, and upheld the appeal.

  • Income Tax
  • Restraint Of Trade
  • Capital Vs Revenue
  • Gross Income Definition
  • Income-tax
  • Restraint-of-trade
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Tax Law [2008] ZAGPHC 208

Bos v Commissioner for the South African Revenue Service (A93/2006)

Bos v Commissioner for the South African Revenue Service (A93/2006) [2008] ZAGPHC 208; 70 SATC 187 (9 May 2008)

Court
High Courts - Gauteng
Case number
A93/2006
Judges
Hartzenberg, Seriti, Ebersohn

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.

  • Income Tax
  • Capital Vs Income Distinction
  • Partnership Agreements
  • Premature Termination
  • Gross Income Definition
  • Tax-law
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Tax Law [2002] ZASCA 118

Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001)

Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001) [2002] ZASCA 118; 2003 (1) SA 658 (SCA); 65 SATC 1 (25 September 2002)

Court
Supreme Court of Appeal
Case number
426/2001
Judges
Hefer, Schutz, Streicher, Farlam, Lewis

The Supreme Court of Appeal held that receipts from removing and selling building sand were revenue, not capital, and dismissed the taxpayer’s appeal.

  • Income Tax
  • Capital Vs Revenue Distinction
  • Sale Of Assets
  • Burden Of Proof
  • Interpretation Of Contracts
  • Income-tax
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Tax Law [2002] ZAECHC 15

Commissioner for the South African Revenue Service v Heron Heights CC (590/2001)

Commissioner for the South African Revenue Service v Heron Heights CC (590/2001) [2002] ZAECHC 15; 64 SATC 433 (23 May 2002)

Court
High Courts - Eastern Cape
Case number
590/2001
Judges
Kroon, Ludorf, Pillay

The court held that profit from selling two erven was taxable income because the respondent acquired the land with a resale-at-profit intention.

  • Income Tax
  • Capital Vs Revenue
  • Burden Of Proof
  • Close Corporation Taxation
  • Income-tax
  • Capital-vs-revenue
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Tax Law [2001] ZANCHC 24

Kommissaris: Suid Afrikaanse Inkomstediens v Oberholzer (CA&R 141/2000)

Kommissaris: Suid Afrikaanse Inkomstediens v Oberholzer (CA&R 141/2000) [2001] ZANCHC 24 (19 October 2001)

Court
Northern Cape High Court, Kimberley
Case number
CA&R 141/2000
Judges
BUYS, KGOMO, MAJIEDT

The court held that “value” in paragraph 4(1)(b)(i) of the First Schedule to the Income Tax Act means market value, not standard value, for a farmer starting out.

  • Income Tax
  • Statutory Interpretation
  • Livestock Valuation
  • Deductions
  • Commencement Of Farming
  • Income-tax
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Tax Law [1990] ZASCA 166

Estate Late AG Bourke v Commissioner for Inland Revenue (249/89)

Estate Late AG Bourke v Commissioner for Inland Revenue (249/89) [1990] ZASCA 166; [1991] 4 All SA 94 (AD) (30 November 1990)

Court
Supreme Court of Appeal
Case number
249/89
Judges
Hoexter, Botha, Nestadt, Goldstone, Preiss

The court held that compensation for fire-destroyed pine trees was taxable income because the trees were trading stock, not capital assets.

  • Income Tax
  • Capital Vs Revenue
  • Trading Stock
  • Compensation For Loss
  • Floating Vs Fixed Capital
  • Income-tax
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.