South Africa: Tax Court

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2008 South Africa: Tax Court Decisions

January 2008 XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244) [2008] ZATC 1; 70 SATC 132 (21 January 2008) July 2008 ABC Limited v Commissioner for the South African Revenue Service: Deduction of interest from income in terms of section 11(a) of the Income Tax Act, 1962 (11345) [2008] ZATC 2; 70 SATC 238 (4 July 2008) October 2008 D Limited v Commissioner for the South African Revenue Service: Section 64B(5)(c) of the Income Tax Act, 1962: Secondary Tax on Companies (12236) [2008] ZATC 4; 71 SATC 24 (31 October 2008) December 2008 XXX Trust v Commissioner for the South African Revenue Service: Capital Gains Tax: Par 12(5) of the Eighth Schedule to the Income Tax Act, 1962 (12399) [2008] ZATC 3; 71 SATC 105 (1 December 2008) X (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax: Trading stock (phosphate bearing ore) (12463) [2008] ZATC 5; 71 SATC 115 (10 December 2008)