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2007 South Africa: Tax Court Decisions

February 2007

• A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961) [2007] ZATC 1 (23 February 2007)

April 2007

• A v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant in terms of section 11(a) and 23(g) of the Income Tax Act, 1962 for the 1999, 2000 and 2001 years of assessment (11691) [2007] ZATC 2 (24 April 2007)

May 2007

• TC Case No 12158 : Whether the income (profits) received by the appellant as practicing attorney from a partnership in Lesotho was correctly taxed in South Africa and providing a credit to the appellant for taxes already paid in Lesotho (12158) [2007] ZATC 3 (8 May 2007)

October 2007

• C (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in contending that the Appellant was not entitled to carry forward the balance of assessed loss for the 2004 year of assessment - section 20(1) and (2) of the Income Tax Act, 1962 (11773) [2007] ZATC 4 (5 October 2007)
• T Trust v Commissioner for the South African Revenue Service : As a result of the change of identities of the beneficiaries and trustees of the trust a new trust came into existence and accordingly transfer duty became payable by the new trust - sections 1, 2 and 5 of the Transfer Duty Act, 1949 (11286) [2007] ZATC 5 (26 October 2007)
• A Ltd v Commissioner for the South African Revenue Service : Whether the sale of certain shares at a loss by the Appellant was deductible - sections 11(a) and 22 the Income Tax Act, 1962 (11283) [2007] ZATC 6 (26 October 2007)

November 2007

• XYZ CC v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the taxpayer's notional input tax claim based on the fact that the transaction giving rise to the claim was a scheme as contemplated by section 73 of the Value-Added Tax Act, No 89 of 1991 (VAT Case 616) [2007] ZATC 7 (15 November 2007)