South Africa Case Law

TC Case No 11564 : Whether a person is an independent contractor and whether a close corporation was a personal service company - Fourth Schedule to the Income Tax Act (11564)

TC Case No 11564 : Whether a person is an independent contractor and whether a close corporation was a personal service company - Fourth Schedule to the Income Tax Act (11564) [2005] ZATC 11; 67 SATC 303 (29 June 2005)

Court

Tax Court

Case number

11564

Judges

B.R. Southwood, W.H. Gravett, R.J. Heffer

The Tax Court held that the appellant was not an independent contractor, that her close corporation was a personal service company, and that a section 76 penalty was justified.

• Independent Contractor Status
• Personal Service Company
• Remuneration Definition
• Income Tax Assessment
• Penalties Section 76
• Independent-contractor-status