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South Africa decisions
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Taxpayer Z v Commissioner for the South African Revenue Service (35448) [2022] ZATC 3; 85 SATC 171 (16 March 2022)
Tax Court appeal over disallowed management-fee deductions, section 89quat interest, and a 125% understatement penalty was dismissed.
ABC Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24606) [2021] ZATC 12 (25 February 2021)
The Tax Court held that the purchase of prospecting rights was not deductible under section 15(b), but reduced the understatement penalty to 10% and remitted interest.
XYZ CC v Commissioner for the South African Revenue Service (14184) [2020] ZATC 13 (9 December 2020)
Tax Court appeal on understatement penalties and interest. STC understatement penalties were set aside, the 2010 income tax penalty was reduced, and section 89quat interest was upheld.
XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189) [2018] ZATC 11; 81 SATC 228 (20 December 2018)
The Tax Court held that R125 million received as a lease premium was revenue in nature and taxable, not a capital receipt.
Kangra Group (Pty) Ltd v Commissioner for the South African Revenue Service (A20/18) [2018] ZAWCHC 104; [2018] 4 All SA 383 (WCC); 2019 (1) SA 520 (WCC); 81 SATC 59 (27 August 2018)
The High Court held that Kangra Group could not deduct a R90 million AMCI settlement under section 11(a), but it did remit section 89quat interest.
Benhaus Mining (Proprietary) Limited v Commissioner of the South African Revenue Services (13863) [2017] ZATC 4; 80 SATC 455 (30 November 2017)
The court held that the appellant did not derive income from mining operations as defined in the Income Tax Act, as it did not hold mining rights and was not exposed to the commercial risks inherent in mining. The appellant's activities constituted contract mining for a fee, which does not qualify for mining capital allowances under section 15(a) and section 36. The court found that the appellant failed to ring-fence income and expenditure per mine or contract, as required by section 36(7E) and (7F), and that its equipment replacement policy could not override the objective useful life for de…
Source excerpt
KNA Insurance and Investment Brokers (Pty) Ltd (In Liquidation) v South African Revenue Service and Another (15330/05) [2009] ZAGPPHC 28; 71 SATC 155 (17 April 2009)
High Court tax dispute over section 89quat interest, STC-related mora interest, and a retained amount paid to SARS in liquidation.
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