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In the tax court of South Africa held in Cape Town Case No 11253

Saturday, 02 September 2006   (0 Comments)
Posted by: TaxFind™
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Before the honourable Mr. Justice B Waglay: President
Ms. Yolanda Rybnikar: Accountant member 
Mr. Tom Potgieter: Commercial member
(Heard in Cape Town on 20 October 2005)

Mini Summary

The appellant was a citizen of the United Kingdom, who was employed in South Africa on a limited duration assignment.The respondent sought to include for purposes of taxation, an allowance granted to the appellant whilst he was in South Africa.

Held that the appellant, while in South Africa, continued to be employed by the UK company.The amount which the respondent sought to include for purpose of taxation would have been excluded had appellant only been assigned for a period of 12 months or less.The court saw no reason for the situation to be different if the period was extended.

The appeal succeeded and the assessment was referred back to the respondent for revision on the basis that the amounts in dispute be excluded from the appellant's income.

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