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South Africa decisions
Decisions matching the current search
ABD Limited v Commissioner for the South African Revenue Service (14302) [2024] ZATC 2; 87 SATC 64 (14 February 2024)
The Tax Court held that ABD’s 1% royalty was arm’s length, relying on a Cyprus internal CUP, and set aside SARS’s increased assessments.
Fast (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305) [2023] ZATC 13 (24 August 2023)
The Tax Court allowed the Commissioner to amend his rule 31 statement and partly allowed FAST’s rule 32 amendments, rejecting two new grounds as impermissible.
Crookes Brothers Limited v Commissioner of the South African Revenue Services (14179/2017) [2018] ZAGPPHC 311; 80 SATC 439 (8 May 2018)
High Court review of SARS’s refusal to reduce tax assessments failed because the loan terms allowed earlier repayment, so section 31(7) did not apply.
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