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South Africa decisions
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Taxpayer Arrow v Commissioner for the South African Revenue Service (IT 45776) [2024] ZATC 21 (29 November 2024)
The Tax Court held that the taxpayer’s settlement-related rights accrued in 2010 and were taxable, but it remitted understatement penalties and interest.
Africa Online Operations (Mauritius) Limited v Scanlon and Others (CA01/2023) [2024] ZALAC 2; (2024) 45 ILJ 790 (LAC); [2024] 4 BLLR 357 (LAC) (31 January 2024)
The Labour Appeal Court held that the substance of the transactions following the liquidation of EIMS demonstrated that AOOML had assumed the key obligations previously undertaken by EIMS, including contracting with key personnel and retaining the SOLID platform to ensure uninterrupted shared services to the operating companies. The Court found that AOOML replaced EIMS as the relevant business entity and that the employment contracts of the respondents were transferred to AOOML in terms of section 197 of the LRA. The Court rejected the appellant's argument that no transfer occurred, emphasizi…
Source excerpt
Relier (Pty) Ltd. v Commissioner for Inland Revenue (256/96) [1997] ZASCA 105; ; [1998] 1 All SA 183 (A); (25 November 1997)
The Supreme Court of Appeal held that a tax-driven leasing and subleasing arrangement was simulated, and that building costs were includible in Relier’s gross income.
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