In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
Interpretation of Employment Tax Incentive Act
Thursday, 07 March 2019
ON 13 December 2018 the Western Cape tax court upheld the appeal of the taxpayer in ABC (Pty) Ltd v CSARS Case No 14426. The origin of the dispute lay in the fact that the taxpayer employed both union and non-union employees. At issue was the interpretation of the provisions of the Employment Tax Incentive
- Published in Employment Tax Incentive Act, Interpretation of statutes
No Comments
Which factors affect the value of trading stock on hand?
Tuesday, 02 October 2018
On 19 September 2018 in CSARS v Volkswagen SA (Pty) Ltd (1028/2017) [2018] ZASCA 116 the Supreme Court of Appeal reversed the decision of the tax court and found in favour of SARS in a matter dealing with the valuation of trading stock on hand at the end of a financial year. Central to the
- Published in Income Tax
VAT on student accommodation: the SCA decides
Monday, 17 September 2018
On 12 September 2018 the Supreme Court of Appeal reversed the decision of the Gauteng Division of the High Court, which had in turn confirmed that of the tax court, in the matter of CSARS v Respublica (Pty) Ltd (1025/2017 [2018] ZASCA 109. The SCA found that the lease of six buildings to the Tshwane
- Published in Uncategorized
Transfer duty : habitatio and bare dominium
Wednesday, 12 September 2018
A full bench of the Western Cape High Court delivered an interesting and instructive judgment on 7 February 2018 in the matter of CSARS v Janice Beverley Short and Johannes Hermanus Jacobs, Case No A 289/2017, on appeal from a decision of the tax court. At issue was how to determine the transfer duty payable
- Published in Transfer duty