Question $2$

$(10$ Marks$)$

Sbu Khumalo operates a security business in Soweto, Gauteng. He seeks advice on whether the following expenses and losses are deductible in terms of the general deduction formula:

One of Sbu's vans, with a tax value of R$170000$ on the date, was hijacked when the driver was returning after having transported a team of guards to a client's business premises in Randburg. The van was not insured.

One of Sbu's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting to R$40000$ on $25$ May $2023$ which Sbu duly paid on $31$ May $2023.$

Three of Sbu's team leaders attended a two$-$day training workshop in Pretoria, on the latest security techniques, at a cost of R$19000$ per person.

Required:

Determine with reference to tax cases $($case law$)$ whether the expenses$/$losses above $[1-3]$ are deductible in terms of the general deduction formula.