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Tax Implications of Settlement Awards for Recreational Club

By Marc Barros Gevers, Candidate Attorney and Dingumuzi Ndhlovu, Associate 22 September 2020 Introduction As the old adage goes, nothing is certain in life but death and taxes. However, unlike the former, there are certain entities which are exempt from normal tax. These tax-exempt entities are provided for in Section 10 of the Income Tax
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Organisation Undoing Tax Abuse and Another v Myeni and Others [2020] 3 All SA 578

Case summary written by Ashleigh Butler and checked by Shaun Piveteau. BACKGROUND FACTS The Organisation Undoing Tax Abuse (“OUTA”) and the South African Airways Pilot Association (“SAAPA”) issued summons against Ms Duduzile Myeni (“Myeni”), South African Airways Soc Ltd (“SAA”), Air Chefs Soc Ltd (“Air Chefs”) and the Minister of Finance. No relief was sought
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WPD FLEETMAS CC V CSARS AND ANOTHER (CASE NO: 31339/2020) [2020] ZAGPPHC (19 AUGUST 2020)

Case summary written by Wade Jacobs and checked by Musa Mathebula 09 October 2020 Background This is an urgent application by the Applicant in the High Court for an order declaring that the First Respondent’s notice to appoint a third party in terms of the provisions of section 179 of the Tax Administration Act 28
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