High Court Tax Cases

A High Court may decide any matter not assigned to another court (through an Act of Parliament), as well as any constitutional matter not assigned to the Constitutional Court or another court of a similar status as that of a High Court.
On the principle of precedent (also referred to as stare decisis) the ratio decidendi of High Court judgments would be law that is binding on lower courts and of persuasive value in respect of High Courts of similar status. Such judgments must be applied by taxpayers and SARS in matters that are materially similar. A judgment of a full bench of the High Court would be binding on a judgment of an High Court comprising a single judge.
For a one page list of High Court Cases from 2000 to 2013, please click here.

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