COVID-19: Temporary Impossibility of Performance and the Reciprocal Obligation for Payment

Written by Wade Jacobs – Candidate AttorneyContributors: Charlotte Clarke – Senior Associate and Wesley Pons – Associate INTRODUCTION COVID-19 has resulted in a national lockdown, having consequences on the performance of contractual obligations, where parties to reciprocal agreements are unable to meet their obligations to one another, resulting in a temporary impossibility of performance. In
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Z v Commissioner for the South African Revenue Service (IT4412) [2019] ZATC 13 (26 August 2019)

SUMMARY Background The Mr Z (the “Appellant”) was diagnosed with multiple sclerosis and peripheral polyneuropathy. As a result thereof, he claimed medical tax credits in terms of section 6B(1) of the Income Tax Act 58 of 1962 (the “ITA”) for the expenses that he contended he had incurred for treating his disability. The Appellant disputed
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Taxpayer v Commissioner for the South African Revenue Service (IT24614) [2019] ZATC 3 (15 November 2019)

SUMMARY The taxpayer namely, B (Pty) Ltd (the “Appellant”) instituted appeal proceedings in the Tax Court against the Commissioner for the South African Revenue Service (“SARS”) (the “Respondent”).   Issue The Court in this matter was called upon to decide on whether the expenditure or loss of R18,273,271.26 (Eighteen Million Two and Seventy-Three Thousand Two
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