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South Africa Case Law

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Tax Law [2022] ZATC 1

F Taxpayer v Commissioner for the South African Revenue Service (IT 45842)

F Taxpayer v Commissioner for the South African Revenue Service (IT 45842) [2022] ZATC 1; 85 SATC 71 (25 February 2022)

Court
Tax Court
Case number
IT 45842
Judge
J I Cloete

The court found SARS' delay in delivering its rule 31 statement to be egregious, persistent, and without reasonable explanation. SARS failed to comply with statutory and rule-based time limits, misrepresented facts to the taxpayer, and caused severe prejudice by repeatedly failing to reflect the taxpayer's compliance status, impacting its business operations and regulatory standing. The interests of justice did not favour condonation, as SARS' conduct undermined the taxpayer's constitutional right to fair administrative action. On the merits, the court accepted the taxpayer's expert evidence…

Source excerpt

  • Tax Administration Act
  • Condonation
  • Income Tax Deductibility
  • Ifrs Application
  • Fair Administrative Action
  • Prejudice Due To Non Compliance
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Delict [2011] ZAWCHC 490

Barclay v Road Accident Fund (20738/2008)

Barclay v Road Accident Fund (20738/2008) [2011] ZAWCHC 490; 2012 (3) SA 94 (WCC); 74 SATC 253 (1 December 2011)

Court
Western Cape High Court, Cape Town
Case number
20738/2008
Judge
Blignault

The court held that the issue of income tax deductibility was not res judicata, as no final order had been made and the quantification of the plaintiff's claim was left open. The court reviewed South African and foreign case law, distinguishing between damages for loss of earning capacity (a capital asset) and damages for loss of income. It found that income tax should not be deducted from the plaintiff's gross notional earnings in quantifying damages for loss of earning capacity, as the asset's utilisation is not limited to taxable income. The court also held that the net discount rate shoul…

Source excerpt

  • Loss Of Earning Capacity
  • Income Tax Deductibility
  • Quantification Of Damages
  • Actuarial Calculation
  • Contingency Deduction
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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.