South Africa Case Law

BP Southern Africa (Pty) Ltd v Commissioner for South African Revenue Services (60/06)

BP Southern Africa (Pty) Ltd v Commissioner for South African Revenue Services (60/06) [2007] ZASCA 7; 69 SATC 79; 2007 BIP 364 (SCA) (13 March 2007)

Court

Supreme Court of Appeal

Case number

60/06

Judges

Howie, Brand, Nugent, Ponnan, Cachalia

The Supreme Court of Appeal held that BP Southern Africa’s annual trademark royalty payments were revenue expenditure deductible under section 11(a) of the Income Tax Act.

• Income Tax Deductions
• Royalty Payments
• Capital Vs Revenue Expenditure
• Intellectual Property Usage
• Income-tax-deductions
• Royalty-payments