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South Africa decisions
Decisions matching the current search
A v Commissioner For The South African Revenue Services (46206) [2023] ZATC 1; 86 SATC 225 (21 February 2023)
The Tax Court allowed a taxpayer to set off a foreign assessed loss against foreign recoupment income from a deemed aircraft disposal.
Phenix Construction Technologies (Pty) Ltd and Another v Hollard Insurance Company Limited (10995/2015) [2017] ZAGPJHC 210 (31 July 2017)
The High Court refused leave to appeal, finding the applicants had not shown reasonable prospects of success on the interpretation of a guarantee and recoupment terms.
Omnia Fertilizer Ltd v Commissioner for the South African Revenue Service (103/2002) [2003] ZASCA 10; 2003 (4) SA 513 (SCA); 65 SATC 159 (13 March 2003)
The court held that writing back unclaimed creditor amounts to income was a recoupment under s 8(4)(a) of the Income Tax Act, even though the debts had not prescribed.
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