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2004 South Africa: Tax Court Decisions

February 2004

• TC Case No 10990 : Disposal of a portion of an interest in a partnership, leading to a recoupment Section 8(4)(a) (10990) [2004] ZATC 1 (11 February 2004)
• TC Case No 10999 : Expenditure regarding know how Sections 11(a) and 11(gA) (10999) [2004] ZATC 2 (20 February 2004)

April 2004

• TC Case No 11156 : Deduction of a loss, trade carried on outside SA Section 20(1)(b) (11156) [2004] ZATC 3 (7 April 2004)

June 2004

• TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011) [2004] ZATC 4 (8 June 2004)

October 2004

• TC Case No 11372 : Whether exemption provisions of section 56(1)(d) of the Income Tax Act applied to an inter vivos donation, the payment of which was postponed until death of the donor (11372) [2004] ZATC 5 (13 October 2004)

November 2004

• TC Case No 11045, 11046 : Whether a taxpayer can rely on his own mistake as a basis for objection (section 81 of the Income Tax Act) and whether CSARS's decision to apply section 102 is reviewable (11045, 11046) [2004] ZATC 6 (1 November 2004)
• TC Case No 10849 : Whether a person entitled to tax exemption status in terms of section 10(1)(cA) of the Income Tax Act - whether the term any law includes foreign law (10849) [2004] ZATC 7 (9 November 2004)
• TC Case No 11134 : Taxation of ex-gracia payments received as a holder of certain options in terms of a share incentive scheme - Gross Income - section 1 (11134) [2004] ZATC 8 (25 November 2004)