In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
Signing wills: comply with the Act
Tuesday, 28 February 2023
In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a reminder of the importance of complying with the provisions of the Wills Act, 1953. Not for the first time in our judicial history, a will was declared invalid because of defective witnessing. And a certain accountant must be
- Published in Wills
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Assistance to executors: beware the pitfalls
Monday, 14 November 2022
On 22 March 2022 the Western Cape High Court delivered a judgment on the duties of executors of deceased estates and the care with which professional assistance to them should be dealt with. A decisive element in deciding the dispute between the dramatis personae in the matter Paulus Bernhardus Koch v Michele Weiland NO &
- Published in Deceased estates, Interpretation of statutes
Purveyors case: voluntary disclosure programme
Friday, 22 April 2022
“ The primary issue in this appeal is whether SARS was correct in rejecting Purveyors’ voluntary disclosure application for non-compliance with s 227, more specifically on the ground that it was not made voluntarily. The issue therefore resolves itself into this: does the exchange or discussions between the representatives of SARS and the officials of
- Published in Tax Administration Act
Estate duty: disposal in the course of, or during, liquidation?
Thursday, 22 April 2021
On 11 December 2020 the Johannesburg tax court had to decide whether an asset had been disposed of “in the course of the liquidation of the estate of the deceased”, as contemplated the Estate Duty Act, 1955 or rather “during” the liquidation of the estate. For the reasons discussed in this article, the distinction can
- Published in Deceased estates
The rights of beneficiaries in a trust
Friday, 04 December 2020
Based on judgments in the law reports, it seems that family trusts provide rich potential for family squabbles. The decision of the Supreme Court of Appeal in Griessel NO & others v De Kock Case No 334/18, delivered on 6 June 2019, is a typical example. In issue was whether beneficiaries to the trust had
- Published in Trusts
SARS draft interpretation note confirms taxation of payments to missionaries
Thursday, 19 November 2020
SARS recently issued a draft interpretation note about the taxation of amounts paid to missionaries. There has always been a view that amounts paid to missionaries from donations by supporters, often from outside South Africa, are not taxable because they are donations and not remuneration. Tax practitioners have not shared this view and have had
- Published in Income Tax
Recent decision on the Wills Act, 1953
Tuesday, 19 May 2020
On 28 April 2020 Sher J delivered a magisterial 40-page judgment in the High Court of the Western Cape in the matter between JW (Appellant) and Williams-Ashman & others (Respondents), case 16108/19. In issue was section 2B of the Wills Act, 1953, a relatively little-used and little known section because of its limited application. Section
- Published in Deceased estates, Interpretation of statutes
Primary residence exclusion : don’t trifle with it
Tuesday, 19 May 2020
A taxpayer with just enough passing acquaintance with tax legislation to be dangerous had a bright idea in relation to the primary residence exclusion in the Eighth Schedule to the Income Tax Act. Having read five years ago that the first R2 million of a gain on disposal of your primary residence is excluded from
- Published in Capital gains tax, Income Tax
Clicks loses on section 24C claim for ClubCard
Tuesday, 14 January 2020
On 3 December 2019 the Supreme Court of Appeal delivered its judgment in the matter of CSARS v Clicks Retailers (Pty) Ltd Case No 58/2019 (not yet reported in SA Tax Cases). In doing so it reversed the decision of the tax court and disallowed the taxpayer’s claim for an allowance under section 24C of
- Published in Income Tax
Spur may deduct employee incentive scheme contribution
Friday, 10 January 2020
On 26 November 2018 a full bench of the Western Cape High Court confirmed by majority the decision of the tax court and found in favour of the taxpayer in CSARS v Spur Group (Pty) Ltd A285/2019 (not yet reported in SA Tax Cases). The taxpayer had claimed deductions under section 11(a) of the Income
- Published in Income Tax