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South Africa Case Law

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Tax Law [2018] ZATC 11

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189)

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189) [2018] ZATC 11; 81 SATC 228 (20 December 2018)

Court
Tax Court
Case number
14189
Judge
Mali

The Tax Court held that R125 million received as a lease premium was revenue in nature and taxable, not a capital receipt.

  • Lease Premium Taxation
  • Gross Income Definition
  • Capital Vs Revenue Nature
  • Understatement Penalty
  • Section 11h Deduction
  • Section 89quat Interest
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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.

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