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South Africa Case Law

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Tax Law [2021] ZACC 11

Clicks Retailers (Pty) Ltd v Commissioner for the South African Revenue Service (CCT 07/20)

Clicks Retailers (Pty) Ltd v Commissioner for the South African Revenue Service (CCT 07/20) [2021] ZACC 11; 2021 (4) SA 390 (CC); 2021 (10) BCLR 1102 (CC); 84 SATC 71; 2021 BIP 16 (CC) (21 May 2021)

Court
Constitutional Court
Case number
CCT 07/20
Judges
Mogoeng, Jafta, Khampepe, Madlanga, Mathopo, Mhlantla, Theron, Tshiqi, Victor

The Constitutional Court held that Clicks could not claim a section 24C allowance for loyalty programme income because the sale and ClubCard contracts were not sufficiently the same.

  • Income Tax Act
  • Future Expenditure Allowance
  • Contractual Sameness
  • Retail Loyalty Programmes
  • Deductibility Of Expenditure
  • Income-tax-act
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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.