South Africa Case Law

HAB Personnel Services CC v Commissioner for The South African Revenue Service (A168/2020)

HAB Personnel Services CC v Commissioner for The South African Revenue Service (A168/2020) [2022] ZAGPPHC 852 (8 November 2022)

Court

North Gauteng High Court, Pretoria

Case number

A168/2020

Judges

N Davis, M P N Mbongwe, V V Tlhapi

The High Court dismissed HAB Personnel Services CC’s appeal against SARS, upholding PAYE, SDL, penalties, and interest on payments to alleged contractors.

• Income Tax Act
• Tax Administration Act
• Skills Development Levy
• Independent Contractor Vs Employee
• Onus Of Proof
• Penalties And Interest

Beautement v Propnu t/a Properteam Rental and Another (A3010/17)

Beautement v Propnu t/a Properteam Rental and Another (A3010/17) [2020] ZAGPJHC 365 (9 October 2020)

Court

South Gauteng High Court, Johannesburg

Case number

A3010/17

Judges

Senyatsi, Noko

The appeal court found that the second respondent acted recklessly and fraudulently in her management of the first respondent, particularly in backdating the independent contractor agreement and misrepresenting the liability for Skills Development Levy. The evidence showed that the appellant was an employee of the first respondent, as confirmed by IRP5 documents and the CCMA award. The backdating of the contract and the misleading statements regarding SDL were intended to avoid legal obligations and defraud SARS. The first respondent ceased operations shortly after the CCMA award, and there w…

Source excerpt

• Piercing Corporate Veil
• Recklessness And Fraud
• Close Corporation Liability
• Skills Development Levy
• Employment Status
• Backdating Of Contracts

XYZ CC v Commissioner of the South Africa Revenue Service (IT14157)

XYZ CC v Commissioner of the South Africa Revenue Service (IT14157) [2019] ZATC 6; 82 SATC 335 (7 November 2019)

Court

Tax Court

Case number

IT14157

Judge

Vally

The Tax Court dismissed XYZ CC’s appeal, finding it failed to prove IOP and VWX were independent contractors rather than employees for PAYE and SDL purposes.

• Employees Tax
• Independent Contractor Status
• Pay As You Earn
• Skills Development Levy
• Audit Procedure
• Employees-tax