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South Africa decisions
Decisions matching the current search
Trust v Commissioner for the South African Revenue Service (IT 45903) [2024] ZATC 17 (14 March 2024)
The Tax Court made final a costs order against The Attorneys after they pursued tax litigation for a trust said to have ceased to exist.
Rennies Travel (Pty) Ltd v SARS (207/2021) [2022] ZASCA 83; 2022 (6) SA 349 (SCA); 85 SATC 163 (6 June 2022)
Supplementary airline-ticket commission was held to be zero-rated VAT as consideration for arranging international passenger transport, and the appeal notice was timeous.
JMN v The Commissioner for the South African Revenue Service (A3096/2019; 14001) [2021] ZAGPJHC 167 (30 April 2021)
High Court tax appeal about valuing unlisted shares for CGT and donations tax, the classification of mineral resources, and a disputed consultancy liability.
XYZ CC v Commissioner for the South African Revenue Service (13868) [2019] ZATC 8; 82 SATC 68 (27 February 2019)
The court found that the appellant failed to comply with its statutory duties and a direct court order to file a rule 32 statement. The appellant's application for condonation and postponement was based on inadmissible hearsay and lacked substantiation, as no affidavit from the previous tax practitioner was provided. The appellant had sufficient information to draft its statement and failed to utilize the discovery process under rule 36. The application for postponement was made minutes before the hearing without proper motivation or explanation for the delay. The court held that the appellan…
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Gold Kid Trading CC v Commissioner for the South African Revenue Services (2016/31842) [2018] ZAGPJHC 710 (19 July 2018)
The High Court held it had jurisdiction to review SARS decisions, but struck the VAT refund review from the roll because Gold Kid had not exhausted pending internal remedies.
Ritchie NO v Ritchie NO and Others (75467/15) [2016] ZAGPPHC 1235 (11 November 2016)
The court held that beneficiaries of life policy proceeds were liable for interest on their apportioned estate duty under the Estate Duty Act.
Cactus Investments (Pty) Ltd. v Commissioner for Inland Revenue (1/97) [1998] ZASCA 98; 1999 (1) SA 315 (SCA); [1999] 1 All SA 345 (A) (20 November 1998)
The Supreme Court of Appeal held that, under the Income Tax Act and common law principles, a lender becomes entitled to the right to receive interest on the stipulated future date as soon as the funds are made available to the borrower. The subsequent cession of rights does not affect the accrual of interest for tax purposes. The contractual terms did not alter the ordinary principles, and commercial realities or equitable considerations cannot override the clear wording of the statute. The majority judgment of the court a quo was correct in finding that the interest accrued to Cactus during…
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