In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
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
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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
CSARS v Atlas Copco : trading stock and IFRS
Tuesday, 29 October 2019
On 27 September 2019 the Supreme Court of Appeal (SCA) delivered its judgment in CSARS v Atlas Copco South Africa (Pty) Ltd[1]. In doing so the court drew heavily on its 2018 judgment in CSARS v Volkswagen SA (Pty) Ltd [2]. As was the case in Volkswagen, central to the issues in Atlas Copco were
- Published in Income Tax, Trading stock
SARS wins but bears the costs
Tuesday, 14 May 2019
In its judgment on 6 March 2019 the Pretoria High Court found in favour of SARS in CSARS v Naude & others, case number 51712/2017 (not yet reported) but awarded costs against SARS for disregarding the Uniform Rules and order of the court in the course of the dispute between the applicant and SARS. As
- Published in Tax Administration Act