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South Africa decisions
Decisions matching the current search
Trust Taxpayer v Commissioner for the South African Revenue Service (IT 45673) [2024] ZATC 15 (17 July 2024)
The Tax Court dismissed a taxpayer trust’s appeal, upholding SARS assessments on rental income, capital gains base cost, penalties, interest, and costs.
CZY (In Liquidation) v Commission for the South African Revenue Service (IT 45997) [2024] ZATC 4; 87 SATC 255 (27 February 2024)
The court found that the applicant provided a reasonable and justified explanation for the delay in delivering the rule 36(6) notice, given the volume and technical nature of the discovered documents and the need to consult with liquidators and former employees. The court held that, on a prima facie basis, at least one category of documents sought was relevant to the issues in dispute, specifically those relating to the decision to impose understatement penalties. The applicant acted bona fide, and there was no evidence of intentional non-compliance or prejudice to SARS. The interests of just…
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Jordi v Commissioner for the South African Revenue Service (A2023-008433) [2023] ZAGPJHC 1392; 84 SATC 337 (29 November 2023)
High Court appeal on whether a R60 million restraint-of-trade payment was gross income or capital, and whether an understatement penalty should stand.
CSARS v The Thistle Trust (516/2021) [2022] ZASCA 153; 2023 (2) SA 120 (SCA); 85 SATC 347 (7 November 2022)
The Supreme Court of Appeal held that trust capital gains were taxable in the Thistle Trust’s hands, but set aside the understatement penalty.
X Group (Pty) Ltd v Commissioner for the South African Revenue Service (13671) [2017] ZATC 18 (20 April 2017)
The Tax Court held that a R90 million settlement paid to ABC was not deductible under section 11(a) because it was not incurred in producing income.
Ritchie NO v Ritchie NO and Others (75467/15) [2016] ZAGPPHC 1235 (11 November 2016)
The court held that beneficiaries of life policy proceeds were liable for interest on their apportioned estate duty under the Estate Duty Act.
ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13512) [2015] ZATC 5 (30 March 2015)
The Tax Court held that interest-free intra-group loans were not deemed dividends subject to STC, applied the section 64C(4)(bA) exemption, and set aside the assessments.
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