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South Africa Case Law

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Tax Law [2024] ZATC 14

Company A (Pty) Ltd v Commissioner for the South African Revenue Service (IT 46204; VAT 22494)

Company A (Pty) Ltd v Commissioner for the South African Revenue Service (IT 46204; VAT 22494) [2024] ZATC 14 (6 November 2024)

Court
Tax Court
Case number
IT 46204; VAT 22494
Judge
Kekana

Tax Court dismissed Company A’s bid to separate issues in a tax appeal, finding the PRASA judgments did not by themselves dispose of the assessments.

  • Income Tax Assessment
  • Value Added Tax
  • Separation Of Issues
  • Beneficial Ownership
  • Receipt Vs Accrual
  • Separation-of-issues
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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.