South Africa Case Law

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