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South Africa Case Law

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Tax Law [2024] ZATC 21

Taxpayer Arrow v Commissioner for the South African Revenue Service (IT 45776)

Taxpayer Arrow v Commissioner for the South African Revenue Service (IT 45776) [2024] ZATC 21 (29 November 2024)

Court
Tax Court
Case number
IT 45776
Judges
L Haskins, M Noge, H Mtegha

The Tax Court held that the taxpayer’s settlement-related rights accrued in 2010 and were taxable, but it remitted understatement penalties and interest.

  • Income Tax Act
  • General Anti Avoidance Rules
  • Substance Over Form
  • Restricted Equity Instruments
  • Understatement Penalty
  • Prescription Of Assessment
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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.