Is another business passing off as yours?
Passing off is a delictual remedy that is derived from English law and has been implemented in South African law. The most authoritative definition of passing off was given in the Capital Estate and General Agencies (Pty) Limited v Holiday Inns Inc. case (“the Holiday Inns case”) as when a person represents his business or merchandise as the business or merchandise of another person. An example of passing off is depicted in the Holiday Inns […]
Are tax statutes up for interpretation?
In Commissioner for SARS v United Manganese of Kalahari (UMK) (25 March 2020) the interpretation of tax statues in conjunction with other statutes was considered. UMK conducts mining operations and specifically that of manganese. UMK was caught in the crosshairs based on its interpretation of section 6(3)(b) of the Royalty Act, which regulates how mining ventures should calculate […]
A single supply of services: Which VAT rate applies?
On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter relating to the supply of advertising and promotion (“A&P”) services to various non-South African brand owners in the group. Diageo SA entered into an agreement with the foreign brand […]
2019 Tax Recap
As the year draws to a close, we reflect on some of the significant highlights (and lowlights) of the 2019 tax year. Significant judgments Our courts delivered several, precedent-setting judgements during 2019: Africa Cash & Carry: In November, the Supreme Court of Appeal (SCA) dismissed the appeal by Africa Cash and Carry, in respect of a […]
Diesel rebates – Guidance from the Supreme Court of Appeal
Farming is a qualifying activity under the Diesel Refund Scheme. Most farming enterprises will qualify to be registered for the Diesel Refund Scheme. The person carrying on the farming enterprise may, therefore, apply for registration with the Diesel Refund Scheme, provided the enterprise is registered for VAT. In terms of section 75(1C)(a)(iii) of the Customs and Excise Act 91 of […]