List of South African Tax Cases (A to Z) – available on request

A

A v COT 1954 (1) SA 38 (SR), 19 SATC 29

 

A v COT 1969 (2) SA 689 (R), 31 SATC 66

 

A v COT 1969 (2) SA 689 (R), 31 SATC 66

 

‘A’ v COT (Supreme Court of Zimbabwe) (February 1988), 50 SATC 159

 

‘A2’ v COT (High Court of Zimbabwe) (June 1988), 50 SATC 164

 

AA Mutual Insurance Association Ltd v Tlabakoe 1970 (1) SA 302 (A)

 

AA The Motorist Publications (Pty) Ltd, C: SARS v 2001 (C), 63 SATC 325

 

AB v COT (SR) (March 1921), 1 SATC 77

 

AB Company Ltd, COT v (Botswana Court of Appeal December 1982),

…. 45 SATC 78

 

ABSA Bank Ltd, Yarram Trading CC t/a Tijuana Spur v [2006] SCA

…. 160 (RSA), 2007 (2) SA 570 (SCA)

 

ANZ Savings Bank Limited v FCT 25 ATR 369

 

‘A’ Company, COT v 1979 (2) SA 409 (RAD),

…. 41 SATC 59

 

Accent Management Ltd v C of IR (2007) 23 NZTC 12,233

 

Accolla v Pillay t/a Newlands Sports Bar Liquor Store 2010 (3) SA 116 (KZD),

…. 72 SATC 260

 

A R Ellis (Pty) Ltd, CIR v (Natal Provincial Division) (August 1944), 13 SATC 66

 

Abraham Krok Trust v C: SARS [2010] ZASCA 153

 

Abbott v CIR 1963 (4) SA 552 (C), 25 SATC 376

 

Ackermans Ltd v C: SARS 2010 (1) SA 1 (SCA), 73 SATC 1

 

Administrator, Transvaal v Traub 1989 (4) SA 731 (A)

 

Administrator, Transvaal v Zenzile 1991 (1) SA 21 (A)

 

Administrator, Transvaal, and The Firs Investments (Pty) Ltd v Johannesburg

…. City Council 1971 (1) SA 56 (A)

 

African Detinning Works (Pty) Ltd, SIR v 1980 (3) SA 738 (C), 42 SATC 134

 

African Detinning Works (Pty) Ltd v SIR 1982 (1) SA 797 (A), 44 SATC 1

 

African and European Investment Co. Ltd. v Warren and Others 1924 AD 308

 

African Greyhound Racing Association (Pty) Ltd v CIR 1945 TPD 344,

…. 13 SATC 259 African Life Investment Corporation (Pty) Ltd v SIR 1969 (4) SA 259 (A),

…. 31 SATC 163

 

African Oxygen Ltd, CIR v 1963 (1) SA 681 (A), 25 SATC 67

 

African Products Manufacturing Co Ltd, CIR v 1944 TPD 248, 13 SATC 164

 

Afrikaanse Verbond Begrafnis Onderneming Beperk v CIR 1950 (3) SA 209 (A),

…. 16 SATC 401

 

Akharwaray, C: SARS v (2006) 68 SATC 41

 

Aktiebolaget Tetra Pak, COT v 1966 (4) SA 198 (RAD), 28 SATC 213

 

Alberni Land Co Ltd, Rand v (1920) 7 TC 629 (KB)

 

Allied Building Society, CIR v 1963 (4) SA 1 (A), 25 SATC 343

 

American Leaf Blending Co SDN BHD v Director-General of Inland Revenue

…. [1979] AC 676

 

Anderson Logging Company Limited v The King [1917–27] CTC 198

 

Anderson, Smith v (1880) 15 ChD 247

 

Anglo American Corporation of SA Ltd v COT 1975 (1) SA 973 (RAD),

…. 37 SATC 45

 

Anglovaal Mining Ltd v C: SARS (2010) 72 SATC 293 (SCA)

 

Ansett Transport Industries (Operations) (Pty) Ltd v Wraith 1983 (48) ALR 500

 

Applegate, FCT v (1979) 9 ATR 899

 

Archibald Howie and Others v Commissioner of Stamp Duties (NSW) (1948)

…. 77 CLR 143

 

Arenson v CIR 1948 (2) SA 795 (W), 15 SATC 144

 

Arepee Industries Ltd v CIR 1993 (2) SA 216 (N),

…. 55 SATC 139

 

Armstrong v CIR 1938 AD 343 10 SATC 1

 

Ashton & Anor v CIR (1975) 2 NZTC 61,030 (PC)

 

Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners

…. [1946] 1 All ER 68

 

Astall and another v Revenue and Customs Commissioners [2010] STC 137

 

Atlantic Refining Company of Africa (Pty) Ltd v CIR 1957 (2) SA 330 (A),

…. 21 SATC 203

 

Austin, Federal Commissioner of Taxes v (1932) 48 CLR 601

 

Automated Business Systems (Pty) Ltd v CIR 1986 (2) SA 645 (T), 48 SATC 41

 

Aveling, SBI v 1978 (1) SA 862 (A),

…. 40 SATC 1

 

Avis v Verseput 1943 AD 331

Ayrshire Pullman Motor Services and D M Ritchie v IRC 14 TC 754

B

B v COT 1955 (1) SA 404 (SR), 19 SATC 353 ……………………………………………. 8.95, 8.98

BC v COT (SR) 1958 (1) SA 172 (SR), 21 SATC 353 ……………………………………….. 18.146

‘B’ Company Investments Ltd v COT 1965 (2) SA 370 (SR),

…. 27 SATC 81 ……………………………………………………………………… 3.7, 3.42, 7.2, 7.18

BHP Billiton Finance Ltd, FC of T v 2010 ATC 20–169 ……………………………………. 7.5, 7.11

BNZ Investments Ltd v CIR (2000) 19 NZTC 15 ………………………………………………. 19.58

BNZ Investments Ltd, CIR v (2001) 20 NZTC 17 ……………………………………………………………………………. 19.58

BNZ Investments Ltd, CIR v (2002) 1 NZLR 450…………………………………………………….. 19.32

BP Miller, CIR v 1993 (C), 56 SATC 1 ……………………………………………….. 18.225, 24.192

BPSA (Pty) Ltd v C: SARS [2007] SCA 7 (RSA), 69 SATC 79 ………………………………. 19.56

BP South Africa (Pty) Ltd, C: SARS v 2006 (4) SA 195 (C), 68 SATC 229……………. 7.9, 7.35

BP Southern Africa (Pty) Ltd, CIR v 1997 (1) SA 375 (C), 59 SATC 97 …………….. 16.3, 25.1

B (Pvt) Ltd & others v COT 1917 (1) SA 506 (R), 33 SATC 1 ………………………………. 15.21

BSA Co Investments Ltd, COT v 1966 (1) SA 530 (SR AD), 28 SATC 1 ….. 3.7, 7.2, 7.4, 7.11

Bachelor Aron and Co (Rhodesia) Ltd, Minister of Finance v 1956 (1) SA 63 (SR),

…. 20 SATC 321 ……………………………………………………………………………………….. 8.82

Badenhorst v Badenhorst [2006] 2 All SA 363 (SCA)……………………………………….. 24.165

Badenhorst & others v CIR 1955 (2) SA 207 (N), 20 SATC 39 …………………………….. 15.54

Baker v Campbell (1984) 49 ALR 385…………………………………………………… 22.12, 22.13

Baikie v CIR 1931 AD 496, 5 SATC 193 ……………………………………. 3.14, 3.28, 7.9, 15.26

Bailey v CIR 1933 AD 204,

…. 6 SATC 69 ……………….. 2.16, 3.2, 18.52, 18.127, 18.143, 18.144, 19.1, 19.3, 22.4, 25.4

Bairstow & Another, Edwards (Inspector of Taxes) v [1955] 3 All ER 48 (HL) ……………. 3.15

Balderston, Highland Railway Company v [1889] 2 TC 485 ………………………………….. 8.98

Banks, Caledonian Railway Company v (1880) 18 SLR 85, (1880) TC 487 ……………… 8.117

Banoo & another v CIR 1947 (4) SA 417 (T) …………………………………………………… 12.14

Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 52 ……. 19.3, 19.35, 19.45

Barkett v SA Mutual Trust & Assurance Co Ltd 1951 (2) SA 353 (A) ……………………… 25.1B

Barnet London Borough Council and Other Appeals, Shah v 1983

…. 1 ALL ER 226 (HL) 234…………………………………………………………………………… 14.37

Barnato Holdings Ltd v SIR 1978 (2) SA 440 (A),

…. 40 SATC 75 ……………………………………. 3.2, 3.4, 3.5, 3.8, 3.9, 3.11, 3.12, 3.34A, 3.42

Barnett v Brabyn (HM Insp. of Taxes) 1996 STC 716, 69 TC 133 …………………………. 20.11

Barnett v COT 1959 (2) SA 713 (FC), 22 SATC 326 ………………………… 4.67B, 10.63, 10.64

Barrow etc Co, Bond v [1902] 1 Ch at 336; [1900–3] All ER Rep 484 ……………………. 13.12

Barwick CJ in Federal Commissioner of Taxation v St Helens Farm (ACT)

…. Pty Ltd [1981] HCA 4, (1981) 146 CLR 336……………………………………………….. 24.143

Basson v Chilwan and others 1993 (3) SA 742 (A) …………………………………………….. 3.40

Basson, National Director of Public Prosecutions v 2002 (1) SA 419 (SCA) …………….. 25.18

Bato Star Fishing (Pty) Ltd v Minister of Environmental Affairs &

…. Others 2004 (4) SA 490 (CC), 2004 (7) BCLR 687………………………. 19.50, 22.20, 25.1D

Baxter v COT 1937 SR 48, 9 SATC 1 …………………………………………. 2.3, 7.7, 7.34, 18.65

Be Bop A Lula Manufacturing and Printing CC v King Tex Marketing

…. (Pty) Ltd [2006] ZAWCHC 72……………………………………………………………………. 19.3

Beaton, Lawrie v 1938 TPD 260 ……………………………………………………………………… 2.8

Bell’s Trust v CIR 1948 (3) SA 480 (A), 15 SATC 255 ………………………….. 9.2, 25.6, 25.17

Beloe, Stedeford v (1932) 16 TC 521 ………………………………………………………………. 4.3

Ben Nevis Forestry Ventures Ltd v C of IR; Accent Management Ltd v C of IR

…. (2009) 24 NZTC 23,188………………………………………………………………… 19.32, 19.39

Ben Nevis Holdings Ltd and Others, C: SARS v 2003 (T), 66 SATC 71………………….. 18.174

Ben Richards (Pty) Ltd v CIR 1940 TPD 321, 11 SATC 116 …………………………………… 7.12

Bennett-Cohen, SIR v 1985 (2) SA 465 (ZS), 47 SATC 131 …………………………………. 4.5H

Benson, SIR v 1974 (1) SA 317 (C), 35 SATC 273 ………………………………………….. 18.243

Berea Park Avenue Properties (Pty) Ltd v CIR 1995 (2) SA 411 (A),

…. 57 SATC 167 ………………………………………………………………………………… 3.12, 3.35

Berea West Estates (Pty) Ltd v SIR 1976 (2) SA 614 (A),

…. 38 SATC 43 ……………………………………………………. 3.9, 3.10, 3.11, 3.16, 3.35, 19.50

Berman and others v Rex (Cape Provincial Division) (March 1925),

…. 1 SATC 72 ………………………………………………………………………………. 18.71, 18.243

Bernstein, R v 1920 CPD 323, 32 SATC 88 …………………………………………………… 18.243

Bernstein v Bester NO 1996 (4) BCLR 449 (CC)………………………… 18.113, 22.6, 22.7, 22.9

Bester NO, Bernstein v 1996 (4) BCLR 449 (CC)……………………….. 18.113, 22.6, 22.7, 22.9

Berold, CIR v 1962 (3) SA 748 (A),

…. 24 SATC 729 ………………………………… 4.67B, 10.63, 10.64, 10.65, 12.20, 23.3, 24.169

Berry v Federal Commissioner of Taxation (1953) 89 CLR 653 ……………………………. 25.7A

Bhugwan v JSE Ltd 2010 (3) SA 335 (GSJ)……………………………………………………… 22.17

Bhyat v Commissioner for Immigration 1932 AD 125 at 129 ………………………………. 25.1A

Big Ben Soap Industries Ltd v CIR 1949 (1) SA 740 (A), 16 SATC 22 …………. 18.127, 25.14

Bitcon v Rosenberg 1936 AD 396 …………………………………………………….. 18.146, 24.194

Black v Jackson’s (SA) Enterprises 1952 (2) SA 184 (N) ………………………………….. 18.139

Black, CIR v 1957 (3) SA 536 (A), 21 SATC 226 ………………………………….. 5.3, 5.14, 5.15

Blakiston v Cooper [1909] AC 104 …………………………………………………………………. 327

Blann and Botha NNO, Braun v [1984] ZASCA 19; 1984 (2) SA 850 (A)…………………… 9.43

Blieden & Kaplan 1916, Page NO v TPD 606 at 612………………………………………………. 2.7

Bloch v SIR 1980 (2) SA 401 (C),

…. 42 SATC 7 ……………………. 3.1, 3.2, 3.4, 3.12, 3.14, 3.34A, 3.42, 18.146, 19.38, 24.194

Blue Circle Cement Ltd v CIR 1984 (2) SA 764 (A), 46 SATC 21 …………… 8.39A, 8.78, 8.82

Blue Moon Investments (Pvt) Ltd v COT 1966 (4) SA 205 (RAD), 28 SATC 173 ……….. 8.129

Blumberg and Sulski v Brown and Freitas 1922 TPD 130 …………………………………….. 15.4

Bobat, CIR v (2003) 67 SATC 47 (N)…………………………………………………………….. 19.38

Boksburg Brick & Fireclay Co Ltd v CIR 1941 TPD 232, 12 SATC 225 ……………………… 16.2

Bolon, R v 1941 AD 345………………………………………………………………………………. 19.4

Bond v Barrow etc Co [1902] 1 Ch at 336; [1900–3] All ER Rep 484 …………………….. 13.12

Booysen, Hira v 1992 (4) SA 69 (A)…………………………………………………….. 18.156, 22.3

Booysen’s Estate Ltd, COT v 1918 AD 576, 32 SATC 10 3.1, 3.9, 3.12, 3.35, 3.36, 3.42, 11.8

Borland’s Trustee v Steele Bros & Co Ltd [1901] 1 Ch 279……………………………. 9.4, 24.23

Borstlap v SBI 1981 (4) SA 836 (A), 43 SATC 195 …….. 7.3, 7.5, 7.8, 7.9, 7.11, 7.11A, 7.21

Bos v C: SARS (2008) 70 SATC (T)………………………………………………………………… 3.23

Botha v Soocher 1941 TPD 245, 12 SATC 37 ……………………………………………………. 8.73

Botha, KBI v 2000 (1) SA 908 (O), 62 SATC 264 …………………………………………….. 19.26

Botha, R v 1960 (4) SA 6 (T), 24 SATC 22 ……………………………………………………. 18.243

Bowman v Fels [2005] EWCA Civ 226……………………………………………………………. 22.13

Bowman NO, CIR v 1990 (3) SA 311 (A), 52 SATC 69 …………………………………….. 18.134

Boyd v CIR 1951 (3) SA 525 (A), 17 SATC 366 …………………………………………….. 5.5, 5.7

Boyd v Nel 1922 AD 414…………………………………………………………………………… 24.110

Brabyn (HM Insp. of Taxes), Barnett v 1996 STC 716, 69 TC 133 ………………………… 20.11

Bradford Corporation v Pickles [1895] AC 587 ………………………………………………….. 19.1

Braun v Blann and Botha NNO [1984] ZASCA 19; 1984 (2) SA 850 (A)……………………. 9.43

Brey v SIR 1978 (4) SA 439 (C), 40 SATC 224 ……………………………………………….. 10.12

British Insulated and Helsby Cables Ltd v Atherton

…. (HM Inspector of Taxes) [1926] AC 205 ……………………………………………………….. 7.9

British United Shoe Machinery (SA) (Pty) Ltd, COT v 1964 (3) SA 193 (FC),

…. 26 SATC 163 ………………………………………………………………………………… 5.12, 5.13

Britz, CIR v 1952 (4) SA 624 (A), 18 SATC 225 ……………………………………………… 18.127

Brodie & another v SIR 1974 (4) SA 704 (A), 36 SATC 159 ……………………….. 12.15, 12.16

Broken Hill South Ltd, Federal Commissioner of Taxation v(1941)

…. 65 CLR 150, 2 AITR 257 …………………………………………………………………………. 16.2

Brookes Lemos Ltd v CIR 1947 (2) SA 976 (A), 14 SATC 295 ………………………………. 3.19

Brooks, Colquhoun v (1888) 21 QBD 52 ………………………………………………………… 25.13

Brown and Freitas, Blumberg and Sulski v 1922 TPD 130 ……………………………………. 15.4

Brown Bros Ltd, CIR v 1955 (2) SA 165 (T), 20 SATC 55 …………………………………….. 3.25

Brownstein v CIR 1939 AD 156, 10 SATC 199 …………………………………………. 13.2, 25.11

Brummeria Renaissance (Pty) Ltd, C: SARS v (6) SA 601,

…. 69 SATC 205 (SCA), [2007] SCA 99 (RSA)

…………………………………. 2.9, 2.9A, 2.9B, 2.13, 2.16, 4.5A, 4.68, 9.4, 18.127, 24.2, 24.49

Brümmer v Minister for Social Development 2009 (6) SA 323 (CC)………………. 22.19, 22.24

Bryant, Coopers & Lybrand v 1995 (3) SA 761 (A) at 767…………………………………… 25.1A

Buchanan v CIR 1945 CPD 173, 13 SATC 219 ………………………………………. 12.20, 24.171

Buckley & Young Ltd v C of IR [1978] 2 NZLR 485……………………………………………. 19.38

Buglers Post (Pty) Ltd v SIR 1974 (3) SA 28 (A),

…. 36 SATC 71 …………………………………………. 4.57B, 9.4, 15.30, 15.31, 25.1 25.9, 25.12

Builders Ltd v Union Government 1928 AD 46 ………………………………………………… 25.7H

Building Bargaining Council (Southern & Eastern Cape) v Melmons Cabinets

…. CC & another [2001] 3 BLLR 329 (LC) ………………………………………………………. 20.11

Building Contractors v COT 1941 SR 233, 12 SATC 182 ………………………………………… 2.8

Bulcraig, CIR v 1954 (1) SA 542 (C), 19 SATC 137 ………………………………………….. 10.45

Bullock, Unit Construction Company v [1959] 3 All ER 83 (HL) …………………………….. 14.42

Bullock (Inspector of Taxes) v Unit Construction Co Ltd (1958–59) 38 TC 712 (HL) …… 14.42

Burgess v CIR 1993 (4) SA 161 (A), 55 SATC 185 ……………. 7.2, 7.34, 7.36, 24.107, 25.7K

Burmah Oil Co Ltd, CIR v 54 TC 200……………………………………………………….. 19.1, 19.2

Burmah Steamship Co Ltd v IRC 1931 SC 156, 16 TC 67 …………………………………….. 3.23

Burman v CIR 1991 (1) SA 533 (A), 53 SATC 63 ………………………………………………. 7.43

Burne NO v CIR and Another 1999 (3) SA 876 (D), 61 SATC 331…………………………… 4.13

Butcher Bros (Pty) Ltd, CIR v 1945 AD 301,

…. 13 SATC 21 ………………………………… 2.11, 4.55, 4.56, 8.75, 9.4, 17.84, 18.146, 25.7A

C

C v COT (High Court Northern Rhodesia) (August 1962), 25 SATC 1 …………………….. 10.57

C v COT 1966 (3) SA 6 (RAD), 28 SATC 127 ……………………………………………………… 7.2

C v COT 1984 (3) SA 210 (ZH), 46 SATC 57 ………………………………………………. 2.5, 3.18

C, COT v 1981 (2) SA 298 (ZA), 43 SATC 9 …………………………………….. 8.17, 8.78, 8.119

CD Birnam, Falcon Investments v 1973 (4) SA 384 (A) ………………………………………. 16.2

CIR v Challenge Corp Ltd [1986] 2 NZLR 513 (PC)………………………………………. 19.1, 19.3

CIR, Rustproof Metal Window Co Ltd v [1947] 2 All ER 454, 29 TC 243 (CA)……………… 3.22

C Ltd v COT 1961 (2) SA 444 (SR), 24 SATC 148 ………………………………………. 3.35, 3.42

C Ltd v COT 1962 (1) SA 42 (SR), 24 SATC 392 ……………………………………………… 25.1B

COT v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66…………………………………………….. 19.1

C W v COT 1990 (2) SA 245 (ZH), 50 SATC 137 ……………………………………………….. 5.14

C W (Pvt) Ltd, COT v 1990 (2) SA 266 (ZS), 1989 (3) ZLR 361 (SC),

…. 52 SATC 77 …………………………………………………………………………………. 5.14, 25.1

Cable City (Pty) Ltd, City of Tshwane Metropolitan Municipality v

…. 2010 (3) SA 589 (SCA)…………………………………………………………………………… 22.4

Cachalia v Harberer & Co 1905 TS 458 at 462…………………………………………………. 8.129

Cactus Investments (Pty) Ltd v CIR [1999] 1 All SA 345 (A), 61 SATC 43 …. 2.9, 19.53, 25.1

Cactus Investments (Pty) Ltd, CIR v 1999 (1) SA 264 (T), 60 SATC 141…………… 2.9, 19.53

Cadac Engineering Works (Pty) Ltd, SIR v 1965 (2) SA 511 (A),

…. 27 SATC 61 ………………………………………………. 3.1, 4.68A, 7.9, 7.15, 7.40, 8.76, 11.8

Cadwalader, Cooper v 42 ScLR 117, 5 TC 101 ……………………………………….. 14.37, 14.42

Calcutta Jute Mills v Nicholson 35 LT 275, 1 TC 83 ……………………………………………. 14.42

Caledonian Railway Company v Banks (1880) 18 SLR 85, (1880) TC 487 ………………. 8.117

Californian Copper Syndicate v Inland Revenue 1904, 41 ScLR 691 …………………. 3.1, 3.15

Californian Oil Products Ltd (in liq) v FC of T (1934) 52 CLR 28 ……………………………… 3.20

Caltex Oil (SA) Ltd v SIR 1975 (1) SA 665 (A),

…. 37 SATC 1 …………………………………….. 2.17, 2.18, 3.38, 7.1, 7.4, 7.5, 7.7, 7.24, 7.31,

…………………………………………………………………………. 8.37, 8.111, 17.84, 18.65, 25.54

Campbell-Johnson, Morcom v [1955] 3 All ER 264 …………………………………………….. 8.94

Campbell, Rose & Company v [1968] 1 All ER 405 (ChD) ……………………………………. 8.78

Canada Trustco Mortgage Co v Canada [2005] 2 SCR 601, 2005 SCC 54 ……………….. 19.50

Canny Gabriel Castle Jackson Advertising (Pty) Ltd v Volume Sales

…. (Finance) (Pty) Ltd (1974) 131 CLR 321…………………………………………………….. 11.2A

Cape Brandy Syndicate v IRC [1921] 1 KB 64 …………………………………………. 25.1, 25.7H

Cape Consumers (Pty) Ltd, CIR v 1999 (4) SA 1213 (C), 61 SATC 91…………….. 2.5, 18.146

Cape Lime Company Ltd, SIR v 1967 (4) SA 226 (A), 29 SATC 131 ………. 8.50B, 8.78, 8.82

Capstone 556 (Pty) Ltd v C: SARS 2011 (6) SA 65 (WCC), (2012)

…. 74 SATC 20, [2011] ZAWCHC 297………………………………………………… 18.147, 18.174

Carletonville Motors (Pty) Ltd, CIR v 1964 (3) SA 581 (A), 26 SATC 195 ………….. 4.55, 8.71

Carlson Investments Share Block (Pty) Ltd v C: SARS 2001 (3) SA 210 (W),

…. 63 SATC 295 ……………………………………………………………………………………. 18.127

Carmel Trading Company v C: SARS (2008) 70 SATC 1 (SCA)………………….. 18.115, 19.28

Carolus & Others, National Director of Public Prosecutions v 2000 (1) SA 1127 (SCA)… 25.18

Carpalla United China Clay Co Ltd, Great Western Railway v [1909] 1 Ch 218 ………….. 16.2

Carpede v Choene NO and Another 1986 3 SA 445 (O) ……………………………………. 18.143

121 Castle Street Cape Town CC, C: SARS v 2002 (1) SA 198 (C), 63 SATC 185 ………. 7.35

Casuarina Pty Ltd, FCT v (1971) 127 CLR 62……………………………………………. 19.3, 19.38

Cathcart, COT v 1965 (1) SA 507 (SR AD), 27 SATC 1 ……………………….. 7.11A, 7.17, 7.27

Cavanagh, Receiver of Revenue, Cape v 1912 AD 459 ……………………………………….. 11.8

Cecil Bros Ltd v FC of T (1964) 111 CLR 430……………………………………………………. 19.32

Certification of the Amended Text of the Constitution of the Republic of

…. South Africa1996 1997 (2) SA 97 (CC)………………………………………………………… 22.1

Cesena Sulphur Company v Nicholson 35 LT 275, 1 TC 88 …………………………………. 14.42

Chadwick v Pearl Life Insurance Company [1905] 2 KB 507 ………………………………….. 4.3

Challenge Corp Ltd, C of IR v [1986] 2 NZLR 513 (PC)……………….. 19.1, 19.3, 19.32, 19.39

Challenge Corp Ltd, IR Comr v [1986] STC 548, [1987] AC 155…………………………….. 19.1

Challenor’s Estate v CIR 1960 (1) SA 13 (N), 23 SATC 108 ……………… 2.9, 2.19, 2.21, 7.23

Charkay Properties (Pty) Ltd, SIR v 1976 (4) SA 872 (A),

…. 38 SATC 159 ……………………………………………. 8.17, 8.38A, 8.78, 8.117, 8.119, 15.34

Chantrey Martin v Martin [1953] 2 All ER 691………………………………………………….. 22.13

Chennels v COT 1936 SR 100, 8 SATC 181 …………………………………………. 3.2, 3.15, 3.35

Chilwan and others, Basson v 1993 (3) SA 742 (A) ……………………………………………. 3.40

Chipkin (Natal) (Pty) Ltd v C: SARS 2005 (5) SA 566 (SCA), 67 SATC 243…. 4.58, 11.1, 11.2

Chirwa v Transnet Ltd 2008 (4) SA 367 (CC)…………………………………………………… 22.17

Choene NO and Another, Carpede v 1986 3 SA 445 (O) …………………………………… 18.143

City Deep Ltd, CIR v 1924 AD 298, 1 SATC 18 ……………………… 18.144, 18.156, 22.3, 22.4

City of Cape Town, Oudekraal Estates (Pty) Ltd v 2004 (6) SA 222 (SCA)………………… 22.4

City of Johannesburg, Joseph v 2010 (4) SA 55 (CC)………………………………… 22.17, 22.18

City of Tshwane Metropolitan Municipality v Cable City (Pty) Ltd 2010

…. (3) SA 589 (SCA)………………………………………………………………………………….. 22.4

Clancy, Sothern-Smith v [1940] 2 KB 276, [1941] 1 All ER 111 ………………………………. 4.3

Clark, Van den Berghs Ltd v [1935] AC 431, 19 TC 390 ………………………………………. 3.20

Clayton v COT 1923 SR 105 ………………………………………………………………………… 8.94

Clearwater Tea Manufacturing (Pvt) Ltd, S v 1975 (3) SA 865 (RAD),

…. 37 SATC 279 ……………………………………………………………………………………….. 8.82

Cliffs International Inc v FC of T 85 ATC 4374, (1985) 16 ATR 601…………………………… 5.3

Coega Development Corporation, Offit Enterprises (Pty) Ltd v 2010 (4)

…. SA 242 (SCA)……………………………………………………………………………………… 22.17

Cohen v CIR 1946 AD 174, 13 SATC 362 ………………………………………… 5.2A, 14.37, 24.5

Cohen v CIR 1962 (2) SA 367 (A), 24 SATC 557 ……………………………………….. 3.35, 3.42

Cohen Bros Furniture (Pty) Ltd & Another v Minister of Finance of the

…. National Government of the Republic of South Africa

…. [1998] 2 All SA 163 (A), 60 SATC 127……………………………………………….. 25.1, 25.17

Cohen and Bryden, Podlas v NNO 1994 (4) SA 662 (T)………………………………………. 22.17

Collector of Income Tax, Botswana, Transvaal Associated Hide and

…. Skin Merchants v (Court of Appeal Botswana) (May 1967) 29 SATC 97 … 5.4, 5.15, 17.55

Collins, CIR v 1923 AD 347, 32 SATC 211 ……………………………………………………….. 9.13

Collins, Drummond v [1915] AC 1011 …………………………………………………………… 12.15

Collins v Firth-Brearley Stainless Steel Syndicate Ltd (1925) 9 TC 520 (CA)……………… 3.22

Colonial Mutual Life Assurance Society v MacDonald 1931 AD 412 ……………………….. 20.11

Colquhoun v Brooks (1888) 21 QBD 52 …………………………………………………………. 25.13

Commanding Officer, The: Port Elizabeth Prison and Others, Matiso and

…. Others v (1994) (3) BCLR 80 (SE)……………………………………………………………. 25.1D

Commissioner of Stamp Duties Archibald Howie and Others v (NSW) 

…. (1948) 77 CLR 143……………………………………………………………………………….. 24.23

Commissioner, South African Police Service v Maimela, 2003 (5) SA 480 (T)…………… 22.19

Commissioner v Newman 159 F 2d 848 (CCA–2 1947) ………………………………… 19.1, 19.3

Commissioners for Her Majesty’s Revenue and Customs v Tower MCashback

…. LLP 1 [2011] UKSC 19…………………………………………………………………………….. 19.3

Commissioner of Customs and Excise v Randles Brothers and Hudson

…. Ltd 1941 AD 369, 33 SATC 48…………………………………….. 7.4, 19.1, 19.3 19.22, 19.33

Commissioner of Customs and Excise, Shewan James and Co Ltd v 1955

…. (4) SA 305 (A), 20 SATC 307……………………………………………………………………. 25.1

Commissioner of Customs, Lutterworth Rugby Club v MAN/86/405 ……………………… 18.225

Commissioner of Taxation, Interpreters and Translators Agency Pty Ltd v

…. [2011] FCA 366…………………………………………………………………………………… 20.11

Commissioner of Taxation (NSW), Toohey’s Ltd v (1922) 22 SR (NSW) 432……………….. 7.5

Commissioner of Taxation v Tasman Group Services Pty Ltd 2009

…. ATC 20–138, (2009) 180 FCR 128………………………………………………………………. 7.11

Compagnie Financiere et Commerciale du E Pacifique v Peruvian Guano Co

…. (1882) 11 QBD 55 ……………………………………………………………………………… 18.143

Compston, Down v (1937) 53 TLR 545 ……………………………………………………………. 3.26

Concentra (Pty) Ltd v CIR 1942 CPD 509, 12 SATC 95 ………………………………… 7.7, 18.65

Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd), CIR v 1999 (4) SA 1149 (SCA),

…. 61 SATC 391 …………………………… 19.1, 19.3, 19.25, 19.35, 19.38, 19.39, 19.40, 19.29

Conshu (Pty) Ltd v CIR 1994 (4) SA 603 (A), 57 SATC 1 …………. 8.125, 8.127, 19.35, 19.51

Consolidated Citrus Estates Ltd, SIR v 1976 (4) SA 500 (A), 38 SATC 126 ……………… 25.7J

Constantia Heights (Pty) Ltd v SIR 1979 (3) SA 768 (A),

…. 41 SATC 77 ………………………………………………………………. 3.8, 3.9, 3.10, 3.12, 3.35

Continental Ore Corporation v Highveld Steel & Vanadium Corporation Ltd

…. 1971 4 SA 589 (W) …………………………………………………………………………….. 18.143

Contour Engineering (Pty) Ltd, C: SARS v 1999 (E), 61 SATC 447…………………. 7.16, 8.127

Contract Support Services v C: SARS 1999 (3) SA 1133 (W), 61 SATC 338….. 18.174, 22.18

Cooper v Cadwalader 42 ScLR 117, 5 TC 101 ………………………………………… 14.37, 14.42

Cooper v COT 1952 (4) SA 277 (SR), 18 SATC 259 ……………………………………………. 8.37

Cooper, Blakiston v [1909] AC 104 ………………………………………………………………… 327

Coopers & Lybrand v Bryant 1995 (3) SA 761 (A) at 767……………………………………. 25.1A

Corium (Pty) Ltd & others v Myburgh Park Langebaan (Pty) Ltd & others

…. 1995 (3) SA 51 (C)………………………………………………………………………………. 25.18

Cowley, CIR v 1960 (2) SA 700 (A), 23 SATC 276 …………………………………………….. 4.68

Cowper Essex v Acton Local Board 14 AC 153 ………………………………………………… 25.1A

Cran, Poynton v 1910 AD 205 …………………………………………………………………….. 25.13

Crane v Johannesburg Stock Exchange Committee 1949 (4) SA 835 (A),

…. 16 SATC 291 ……………………………………………………………………………………… 18.21

Crane, SIR v 1977 (4) SA 761 (T), 39 SATC 191 …………………………………… 7.3, 7.9, 7.43

Craven v White [1989] AC 398 ……………………………………………………………………. 19.50

Creative Productions (Pty) Ltd, C: SARS v [1999] 2 All SA 14 (N), 61 SATC 106………… 7.34

Creer, Federal Commissioner of Taxation v 65 ALR 485 (FC)………………………………… 7.19

Cridland v FCT (1977) 140 CLR 330 ………………………………………………………. 19.3, 19.38

Crompton, Reynolds & Gibson v [1950] 2 All ER 502 ………………………………………….. 3.14

Crookes NO v Watson 1956 (1) SA 277 (A)………………………………………………………. 23.6

Crossland (Inspector of Taxes) v Hawkins [1961] 2 All ER 812 ……………………………… 19.8

Crowe v CIR 1930 AD 122, 4 SATC 133 ……………………………………. 3.1, 3.12, 3.37, 15.26

Crown Mines Ltd v CIR 1922 AD 91, 32 SATC 190 ………………………………………….. 18.176

Crown Mines Ltd, CIR v 1923 AD 121 …………………………….. 4.57B, 4.68, 9.4, 15.31, 24.49

Crown Mines Ltd, Johannesburg City Council v 1971 (1) SA 709 (A)………………………. 24.23

Cumberland & Westmorland Herald Newspaper & Printing Co Ltd, Cunbrian

…. Newspapers Group Ltd v [1987] Ch 1; [1986] 2 All ER 816……………………………. 24.163

Cunbrian Newspapers Group Ltd v Cumberland & Westmorland

…. Herald Newspaper & Printing Co Ltd [1987] Ch 1; [1986] 2 All ER 816……………… 24.163

D

D v COT 1972 (4) SA 268 (RAD), 34 SATC 94 …………………………………………………. 3.3 6

DCT, Lopez v (2006) 223 ALR 405 ……………………………………………………………….. 20.11

DCT (Qld) v Stronach (1936) 55 CLR 305 ………………………………………………………… 16.2

DG Smith, CIR v 1997 (N), 60 SATC 397 ………………………………………………………… 7.34

D&N Promotions (Pty) Ltd, CIR v 1993 (3) SA 33 (N), 55 SATC 89 ……….. 15.30, 15.32, 25.1

D&N Promotions (Pty) Ltd, CIR v 1995 (2) SA 296 (A), 57 SATC 178 …………….. 15.4, 15.32

Da Costa, CIR v 1985 (3) SA 768 (A), 47 SATC 87 ….. 13.97, 18.51, 18.156, 18.225, 24.192

Dadoo Ltd and Others v Krugersdorp Municipal Council 1920 AD 530 …….. 19.1, 19.3, 19.33

Datakor Engineering (Pty) Ltd, CIR v [1998] 4 All SA 414 (A),

…. 60 SATC 503………………………………………………… 8.129, 18.143, 18.146, 24.33, 24.92

Davis v COT 1938 AD 301, 9 SATC 380 ……………………………………………………………. 5.9

Davis v C: SARS 2010 (5) SA 540 (KZD), 72 SATC 253…………………………. 18.174, 24.195

Dawson and related appeals, Furniss (Inspector of Taxes) v [1984] 1 All ER 530

…. (HL) ……………………………………………………………………………….. 19.22, 19.24, 19.39

De Beer v CIR 1932 CPD 443, 5 SATC 287 …………………………………………………….. 12.15

De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) [1906] AC

…. 455, 5 TC 198 …………………………………………………………………………………….. 14.42

De Beer’s Consolidated Mines Ltd and another, Rabinowitz and another v

…. 1958 (3) SA 619 (A)………………………………………………………………………………… 9.4

De Beers Holdings (Pty) Ltd, CIR v 1984 (3) SA 286 (T),

…. 46 SATC 47 ……………. 7.2, 7.3, 7.8, 7.10, 7.11A, 8.1, 8.111, 9.30, 13.17, 13.18, 13.18A

De Beers Holdings (Pty) Ltd v CIR 1986 (1) SA 8 (A),

…. 47 SATC 229 ……………………………. 7.2, 7.3, 7.11A, 7.12, 8.1, 9.30, 13.2, 13.17, 13.18,

………………………………………………………………………………… 13.18A, 24.2, 24.93, 25.7C

De Jager v Grunder 1964 (1) SA 446 (A)…………………………………………………………. 23.3

De Klerk and Another, Du Plessis and Others v (1996) (5) BCLR 658(CC)………………. 25.1D

De Kok, Margau v 1947 (4) SA 318 (W), 14 SATC 434 ……………………………………… 13.99

De Leef Family Trust v CIR 1993 (3) SA 345 (A)…………………………………………………. 9.4

De Meyer NO, Ontvanger van Inkomste, Lebowa, en ’n ander v 1993 (4) SA 13 (A),

…. 55 SATC 321 ……………………………………………………………………………………… 18.21

De Reuck v Director of Public Prosecutions, Witwatersrand Local

…. Division & Ors 2004 (1) SA 406 (CC)………………………………………………………….. 24.1

De Villiers v CIR 1929 AD 227,

…. 4 SATC 86 …………………………………. 4.68, 4.57B 6.18D, 9.4, 15.31, 3.40, 24.49, 25.7A

Deacon v Controller of Customs and Excise 1999 (2) SA 905 (SE)………………………… 22.18

Deary v Deputy Commissioner of Inland Revenue 1920 CPD 541,

…. 32 SATC 92 …………………………………………………………….. 3.22, 3.29, 4.3, 11.1, 11.8

Deceased Estate v COT 1949 (4) SA 491 (SR), 16 SATC 305 ……………………………….. 3.42

Defy v C: SARS (2010) 72 SATC 99……………………………………………………………… 25.11

Delagoa Bay Cigarette Co Ltd, CIR v 1918 TPD 391, 32 SATC 47 ……………………………. 3.1

Delfos, CIR v 1933 AD 242, 6 SATC 92 …………………….. 2.3, 2.9, 2.13, 8.37, 8.38, 9.2, 9.4

Democratic Alliance v Ethekwini Municipality 2012

…. (2) SA 151 (SCA)………………………………………… 22.4 18.127, 19.50, 25.1, 25.3, 25.7H

Dempers v SIR 1977 (3) SA 410 (A), 39 SATC 95 ……………………………………………. 12.20

Deputy Federal Commissioner of Taxation, Egerton-Warburton v (1934) 51 CLR 568 …… 4.3

Desai v COT (High Court Northern Rhodesia) (February 1962), 24 SATC 668 ……………. 4.56

Desai v COT (Federal Supreme Court) (September 1963), 25 SATC 419 …………………. 4.56

Design and Planning Service v Kruger 1974 (1) SA 689 (T)……………………….. 17.84, 24.31

Deutschmann NO and Others v C: SARS; Shelton v C: SARS

…. [2000] 1 All SA 198 (E), 62 SATC 191……………………………………………………… 18.113

Di Ciccio, CIR v 1985 (3) SA 989 (T), 47 SATC 199 …………. 18.156, 18.224, 18.225, 24.192

Dibowitz v CIR 1952 (1) SA 55 (A), 18 SATC 11 ………………………………………  25.1, 25.7H

Dickensen v Gross (HM Inspector of Taxes) (1927) 11 TC 614 ……………………………. 11.10

Die Meester, Roux v 1997 (1) SA 815 (T)……………………………………………………….. 22.17

Die Olifantsrivierse Ko-operatiewe Wynkelders Bpk, SBI v 1976 (3) SA 261 (A),

…. 38 SATC 79 ……………………………………………………………………………… 7.2, 8.1, 8.18

Dimpsey, R v; R v Allen [1999] STC 846 (CA, Criminal Division) …………………………. 14.42

Director v COT 1949 (2) SA 751 (SR), 16 SATC 146 …………………………………… 4.68, 7.12

Director-General, Mineral and Energy Affairs and others, Pering Mine

…. (Pty) Ltd v (2005) 67 SATC 317………………………………………………………………… 16.6

Director-General of Inland Revenue, American Leaf Blending

…. Co SDN BHD v [1979] AC 676 ………………………………………………………………….. 3.13

Director of Public Prosecutions, Witwatersrand Local Division & Ors,

…. De Reuck v 2004 (1) SA 406 (CC)……………………………………………………………… 24.1

Dirmeik, CIR v (1996) 2 All SA 292 (C), 58 SATC 101 ………………………………………. 19.15

Distillers Corporation (SA) Ltd, Stellenbosch Farmers’ Winery Ltd v

…. 1962 (1) SA 458 (A) ……………………………………………………………………………. 4.67B

Dixon, Federal Commissioner of Taxation v 19 ATD 82 ………………………………………. 3.27

Donner v COT (RAD) (October 1974), 36 SATC 191 …………………………………………. 19.52

Down v Compston (1937) 53 TLR 545 …………………………………………………………….. 3.26

Downing, SIR v 1975 (4) SA 518 (A), 37 SATC 249 ………………………………………….. 17.55

Drakensberg Garden Hotel (Pty) Ltd, CIR v 1960 (2) SA 475 (A),

…. 23 SATC 251 …………………………………………………………………. 4.68A, 7.8, 7.15, 7.35

Drummond v Collins [1915] AC 1011 ……………………………………………………………. 12.15

Drummond, Mallalieu v [1983] STC 665 ………………………………………………………….. 7.10

Du Preez v Steenkamp 1926 TPD 362 ……………………………………………………………. 15.4

Duke of Westminster v IRC 51 TLR 467, 19 TC 490 ……………………………………………. 19.1

Duke of Westminster, IRC v [1936] AC 1 ………………………. 19.1, 19.3, 19.38, 19.50, 19.22

Dunblane (Transkei) (Pty) Ltd v C: SARS

…. [1999] 2 All SA 249 (N), 61 SATC 213……………………………………………… 18.20, 25.1B

Du Plessis and Others v De Klerk and Another (1996) (5) BCLR 658(CC)……………….. 25.1D

Durban Corporation v Estate Whitaker 1919 AD 195 ………………………………………….. 25.8

Durban North Traders Ltd v CIR 1956 (4) SA 594 (A), 21 SATC 85 ………………….. 3.5, 3.35

Dyefin Textiles (Pty) Ltd, C: SARS v 2002 (4) SA 606 (N), 65 SATC 126 ……………….. 13.11

E

E, NR v and another 2012 (2) SA 481, (GSJ) 74 SATC 193…………………………………… 4.21

Earl of Verulam v COT 1937 SR 156, 9 SATC 107 ……………………………………………… 7.50

Eastern Countries Railway Co v Marriage (1860) 9 HLC 31…………………………………. 25.7G

Eaton Hall (Pty) Ltd, SIR v 1975 (4) SA 953 (A), 37 SATC 343 ……………….. 8.17, 8.39, 8.69

Edgars Stores Ltd, CIR v 1986 (4) SA 312 (T), 48 SATC 89 …………….. 7.5, 7.7, 7.47, 17.84

Edgars Stores Ltd v CIR 1988 (3) SA 876 (A), 50 SATC 81 ……………… 7.5, 7.7, 7.47, 17.84

Edgecombe’s Executors and Administrators, The Master v 1910 TS 263…………………… 9.43

Edwards (Inspector of Taxes) v Bairstow & Another [1955] 3 All ER 48 (HL) …………….. 3.15

Efstathakis, FC of T v 79 ATC 4256, (1979) 9 ATR 867………………………………………….. 5.3

Egerton-Warburton v Deputy Federal Commissioner of Taxation (1934) 51 CLR 568 ……. 4.3

Egyptian Delta Land and Investment Company Ltd v Todd [1929] AC 1 …………………. 14.42

Ehrig and Weyer v Transatlantic Fire Insurance Company 1905 TS 560 ………… 24.47, 24.51

Elandsheuwel Farming (Edms) Bpk v SBI 1978 (1) SA 101 (A),

…. 39 SATC 163 ………………………….. 3.1, 3.4, 3.8, 3.9, 3.10, 3.11, 3.12, 3.35, 9.50, 19.50

Ellis, Magna Alloys and Research (SA) (Pty) Ltd v 1984 (4) SA 874 (A)……………………. 3.40

Ellis NO v COT 1995 (4) SA 257 (ZS), 57 SATC 282…………………………………. 18.176, 25.9

Elma Investments CC, CIR v (CPD) 58 SATC 295 ……………………………………………… 7.37

Elson v James G Johnston Ltd 42 TC 545 ………………………………………………………… 3.20

Emary v CIR 1960 (4) SA 641 (D), 24 SATC 43 …………………………….. 12.8, 18.52, 18.115

Emary NO, CIR v 1961 (2) SA 621 (A), 24 SATC 129 ……………………… 12.8, 18.52, 18.115

Endeavour Foundation and Another, The v COT 1995 (1) ZLR 339 (SC),

…. 57 SATC 297 (Z)…………………………………………………………………………………. 25.1A

Enem Finance & Investment Co (Pty) Ltd v CIR 1945 NPD 179, 13 SATC 233 ………….. 17.26

English Electric Co Ltd, Musker v [1964] 41 TC 556 ……………………………………………. 3.34

Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 2 All ER 275 (HL)…. 19.1

Enslin, Joubert v 1910 AD 6………………………………………………………………………….. 25.5

Epol, Maize Board v (Pty) Ltd (2008) 71 SATC 236………………………………………….. 18.169

Epstein, CIR v 1954 (3) SA 689 (A), 19 SATC 221 …………………… 5.3, 5.4, 5.11, 5.15, 11.6

Erf 16 Bryntirion (Pty) Ltd v Minister of Public Works [2011] ZASCA 246………………… 22.18

Erf 3183/1 Ladysmith (Pty) Ltd v CIR 1996 (3) SA 942 (A),

…. 58 SATC 229 ……………………………………………… 19.1, 19.3, 19.39, 19.22, 19.33, 25.1

Ehrig and Weyer v Transatlantic Fire Insurance Company 1905 TS 560…………………… 11.8

Ernst v CIR 1954 (1) SA 318 (A), 19 SATC 1 …………………… 8.82, 15.4, 15.30, 25.1, 25.16

Ernst Bester Trust v C: SARS (2008) 70 SATC 151 (SCA)……………………………. 3.44, 8.111

Esselmann, Secretary for Finance v 1988 (1) SA 594 (SWA), 50 SATC 1 ……………… 18.116

Esselmann v Secretary of Finance 1991 (3) SA 681 (Nm), 53 SATC 285 ………………. 18.116

Essential Sterolin Products (Pty) Ltd v CIR 1993 (4) SA 859 (A), 55 SATC 357 ….. 5.10, 5.15

Estate A G Bourke v CIR 1991 (1) SA 661 (A), 53 SATC 86 …………… 3.14, 3.23, 3.37, 4.58

Estate Agency Affairs Board v McLaggan 2005 (4) SA 531………………………………….. 20.18

Estate Bews, CIR v 1943 NPD 327 ………………………………………………………. 12.15, 24.42

Estate Brownstein v CIR 1957 (3) SA 512 (A), 21 SATC 262 ………………………………… 25.7

Estate Crewe & another, CIR v 1943 AD 656, 12 SATC 344 ………………………….. 23.5, 24.2

Estate Dempers v SIR 1977 (3) SA 410 (A),

…. 39 SATC 95 …………………….. 10.64, 2.11, 12.15, 12.15A, 12.20, 18.21 24.134A, 24.171

Estate Furman & others v CIR 1962 (3) SA 517 (A), 25 SATC 4 …………………….. 23.5, 25.4

Estate G v COT 1964 (2) SA 701 (SR), 26 SATC 168 …………………………………. 6.34, 14.43

Estate G, COT v 1965 (1) SA 780 (SR AD), 27 SATC 9 ………………………………. 6.34, 14.44

Estate H M Brownson (deceased) v President and Members of the Income

…. Tax Special Court and CIR 1933 WLD 116, 6 SATC 166 ……………………….. 18.144, 22.4

Estate Hersov v CIR 1957 (1) SA 471 (A), 21 SATC 106 ………………………. 3.31, 3.41, 4.68

Estate Hobson, CIR v 1933 CPD 386 at 395, 6 SATC 179……………………………………… 23.6

Estate Hulett, CIR v [1990] 2 All SA 220 (A)……………………………………………………… 23.3

Estate John and Laridon, Nederlandsche Bank voor Zuid Afrika v 1939 AD 86 ………… 25.10

Estate Kemp v MacDonald’s Trustee 1915 AD 491 ……………………………………………. 12.14

Estate Kilburn, Kilburn v 1931 AC 501 …………………………………………………… 19.3, 19.22

Estate Kirsch & others, CIR v 1951 (3) SA 496 (A), 17 SATC 412 ………………………….. 23.5

Estate Kohler, CIR v 1953 (2) SA 584 (A), 18 SATC 354 ……………………………… 19.1, 23.5

Estate Kohler & others, CIR v 1953 (2) SA 584 (A), 18 SATC 354 ………………………….. 25.4

Estate Kootcher v CIR 1941 AD 256, 11 SATC 298 …………………………………………… 14.42

Estate Late Bulman, CIR v 1987 (1) SA 659 (A), 49 SATC 1………………………………. 18.203

Estate late GA Pitje v C: SARS (2002) 66 SATC 219 (W)…………………………………….. 20.20

Estate Munro v CIR 1925 TPD 693, 1 SATC 163 ………………………………………………. 12.15

Estate Nathan, Jewish Colonial Trust Ltd v 1940 AD 163 ….. 2.11, 9.38, 12.15, 14.22B, 24.42

Estate Oosthuizen, Oosthuizen v 1903 TS 688 ………………………………………………….. 15.4

Estate Reynolds & others v CIR 1937 AD 57, 8 SATC 203 …………………………… 23.6, 25.1A

Estate Sayle v CIR 1945 AD 388, 13 SATC 170 ………………………………………………… 12.9

Estate Smith v CIR 1960 (3) SA 375 (A), 23 SATC 399 …………….. 8.14, 12.2, 18.52, 18.115

Estate Watkins-Pitchford and others v CIR 1955 (2) SA 437 (AD)………………… 23.6, 24.107

Estate Whitaker, Durban Corporation v 1919 AD 195 …………………………………………. 25.8

Ethekwini Municipality, Democratic Alliance v 2012 (2) SA 151 (SCA)……………………… 22.4

Europa Oil (NZ) Ltd (No 2), C of IR v [1976] 1 NZLR 546 (PC)……………………………… 19.35

Evans Medical Supplies Ltd v Moriarty [1958] 1 WLR 66, 37 TC 540 ……………………….. 3.34

Eveready (Pty) Ltd v C: SARS (2012) 74 SATC 185…………………………………………… 8.112

Ex Parte Chairperson of the Constitutional Assembly in re: Certification of the

…. Constitution of the Republic of South Africa 1996 (4) SA 744 (CC)……………………… 22.1

Ex parte Hulton 1954 (1) SA 460 (C)……………………………………………………………. 24.126

Ex parte Knight 1946 CPD 800…………………………………………………………………… 24.126

Ex parte Melle & others 1954 (2) SA 329 (AD) ………………………………………………… 24.42

Ex parte Minister of Native Affairs 1941 AD 53 ………………………………………………… 14.37

Executors of the Estate of the late Bruce-Smith v Federal

…. Commissioner of Taxation 4 ATR 148 ………………………………………………………… 2.15

Executive Committee, Association of State-Aided Schools,Eastern Transvaal

…. Premier, Mpumalanga v 1999 (2) DS 91 (CC)…………………………………….. 22.17, 22.18

Executors of Paterson v Webster, Steel & Co (1881) 1 SC 350 355………………… 11.8, 24.51

Explainaway Ltd v HMRC [2011] UKFTT 414 (TC)……………………………………………….. 19.3

Eye of Africa Developments (Pty) Ltd v Shear 2012 (2) SA 186 (SCA)…………………… 22.20

F

F v COT 1961 (2) SA 447 (SR), 24 SATC 144 …………………………………………………… 7.34

F COT, W Nevill & Co Ltd v (1957) 56 CLR 290 …………………………………………………… 7.8

FCT, ANZ Savings Bank Limited v 25 ATR 369…………………………………………………….. 6.1

FCT v Applegate (1979) 9 ATR 899……………………………………………………………….. 14.37

FCT v Casuarina Pty Ltd (1971) 127 CLR 62…………………………………………….. 19.3, 19.38

FCT, Cridland v (1977) 140 CLR 330 ……………………………………………………… 19.3, 19.38

FCT, Herald & Weekly Times Ltd v (1932) 48 CLR 113…………………………………………. 8.76

FCT v Jenkins (1982) 82 ATC 4098……………………………………………………………….. 14.37

FCT, Pincus v (1985) ATC 4………………………………………………………………………….. 19.3

FCT v Spotless Services Ltd (1996) 186 CLR 404 at 414, 96 ATC 5205……………. 19.4, 19.59

FCT of T v SNF (Australia) Pty Ltd 2011 ATC 20–265; [2011] FAFC 74……………………. 17.54

FCT, Slutzkin v (1977) 140 CLR 314……………………………………………………………….. 19.3

FCT, WP Keighery Pty Ltd v (1957) 100 CLR 66………………………………………… 19.3, 19.38

FCT, Mullens v [1976] HCA 47; (1976) 135 CLR 290…………………………………… 19.3, 19.38

FCT, Prince v (1959) 7 AITR 505 …………………………………………………………………… 3.26

FCT, Sun Newspapers Ltd v (1938) 61 CLR 337…………………………………………………. 7.22

FCT, Tweddle v (1942) 180 CLR 7……………………………………………………………………. 7.5

FC of T v BHP Billiton Finance Ltd 2010 ATC 20–169……………………………………… 7.5, 7.11

FC of T, Cliffs International Inc v 85 ATC 4374, (1985) 16 ATR 601………………………….. 5.3

FC of T, Hepples v (1991) 173 CLR 492………………………………………………………….. 24.23

FC of T v Efstathakis 79 ATC 4256, (1979) 9 ATR 867…………………………………………… 5.3

F Kristiansten (Pvt) Ltd, COT v 1995 (4) SA 257 (ZS), 57 SATC 238……………… 18.176, 25.9

Faithill Holdings (Pty) Ltd v Sothiros 1976 (4) SA 197 (T)……………………………………. 24.36

Falcon Investments v CD Birnam 1973 (4) SA 384 (A) ……………………………………….. 16.2

Family Benefit Friendly Society v CIR and Another 1995 (4) SA 120 (T),

…. 58 SATC 243………………………………………………………………………………………. 25.4A

Farie, Lord Provost and Magistrates of Glasgow v [1888] 13 AC 657,

…. [1886–90] All ER Rep 115 ……………………………………………………………………….. 16.2

Farmer v COT 1944 SR 80, 13 SATC 158 ……………………………………………….. 15.6, 15.26

Farmer, Vallambrosa Rubber Co v 1910 SC 519 …………………………………………………. 7.9

Farndell NO, Southern Era Resources Ltd v 2010 (4) SA 200 (SCA) at 206…………………. 2.7

Federal Commissioner of Taxation v Broken Hill South Ltd (1941)

…. 65 CLR 150, 2 AITR 257 …………………………………………………………………………. 16.2

Federal Commissioner of Taxation v Dixon 19 ATD 82 ……………………………………….. 3.27

Federal Commissioner of Taxation, Lindsay v [1961] 106 CLR 377, 8 AITR 458 ………… 8.97

Federal Commissioner of Taxation, Mansfield v (1994) 32 ATR 317 ……………………….. 7.10

Federal Commissioner of Taxation, Moreton Central Sugar Mill Co Ltd v (1967)

…. 10 AITR 420, 116 CLR 151 ………………………………………………………………………. 8.78

Federal Commissioner of Taxation, New South Wales Associated Blue

…. Metal Quarries Ltd v (1955) 94 CLR 509, 6 AITR 239 ……………………………………… 16.2

Federal Commissioner of Taxation, North Australian Cement Ltd v (1969) 1 ATR 225 …. 16.2

Federal Commissioner of Taxation, Ord Forrest Pty Ltd v [1974] HCA 57,

…. (1974) 130 CLR 124…………………………………………………………………… 24.2, 24.143A

Federal Commissioner of Taxation, Scott v [1966] HCA 48 (High Court of Australia)……. 4.68

Federal Commissioner of Taxation v Spotless Services Ltd (1996)

…. 71 ALJR 81; 34 ATR 183………………………………………………………………………… 19.38

Federal Commissioner of Taxation v St Helens Farm (ACT) Pty Ltd [1981]

…. HCA 4, (1981) 146 CLR 336…………………………………………………………. 24.2, 24.143A

Federal Commissioner of Taxation, WR Carpenter Holdings Pty Ltd v

…. 2008 ATC 20–040; (2008) 237 CLR 198 at 212…………………………………………….. 17.54

Federal Commissioner of Taxation, Wangaratta Woollen Mills v (1969) 1 ATR 329 ……… 8.78

Federal Commissioner of Taxation, Waratah Gypsum (Pty) Ltd v (1965)

…. 112 CLR 152, 9 AITR 570………………………………………………………………………… 16.2

Federal Commissioner of Taxation v Western Suburbs Cinemas Ltd [1952]

…. 86 CLR 102, 5 AITR 300 …………………………………………………………………………. 8.98

Federal Commissioner of Taxation, Zabu v (1996) 33 ATB 537 ……………………………. 20.11

Federal Commissioner of Taxes v Austin (1932) 48 CLR 601 ………………………………. 17.55

Feinstein, Modderfontein Deep Levels Ltd v 1920 TPD 288 ……………………………. 7.2, 14.43

Feldman, D F Ranching Co (Pvt) Ltd and Gochin, COT v 1968 (2) SA 755 (RAD),

…. 30 SATC 81 ……………………………………………………………………………………….. 15.11

Feldman Ltd, L v SIR 1969 (3) SA 424 (A), 31 SATC 121 ………………………………. 8.1, 8.13

Felix Schuh (SA) (Pty) Ltd, CIR v 1994 (2) SA 801 (A), 56 SATC 57…………………………. 7.4

Ferela (Pty) Ltd and Others v CIR and Others 1998 (4) SA 275 (T),

…. 60 SATC 513…………………………………………………………………….. 18.113, 22.9, 22.15

Ferera, COT v 1976 (2) SA 653 (RAD), 38 SATC 66 ………………………………….. 19.1, 19.35

Fernwood Estates Ltd, McCullogh v 1920 AD 204 ……………………………………………… 12.14

Ferreira v Levin Vryenhoek v Powell NO 1996 (1) SA 984 (CC)……………………………. 22.10

Ferucci v C: SARS 2002 (6) SA 210 (C); 65 SATC 47………………………………………….. 22.9

Financial Mail (Pty) Ltd v Sage Holdings Ltd 1993 (2) SA 451 (A)……………………………. 22.7

Financier v COT 1950 SR 69, 17 SATC 34 ……………………………………………………….. 7.34

Fink v Fink 1945 WLD 226………………………………………………………………………….. 24.51

Firewood Forest v COT 1944 SR 1, 13 SATC 139 ……………………………………………….. 3.37

First Merchant Bank of Zimbabwe Ltd v COT 58 SATC 298……………………………………. 25.9

First National Bank of SA Ltd t/a Wesbank v C: SARS 2001 (7) BCLR 715 (C),

…. 63 SATC 432………………………………………………………………………………………. 22.11

First National Bank of SA Ltd t/a Wesbank v C: SARS 2002

…. (4) SA 768 (CC)……………………………………………………………………… 1.1, 22.4, 22.11

First National Bank of Southern Africa Ltd v C: SARS (2002) 64 SATC 245……………….. 5.10

First National Industrial Bank Ltd, CIR v 1990 (3) SA 641 (A), 52 SATC 224……………… 25.9

First South African Holdings (Pty) Ltd v C: SARS (2011) 73 SATC 221 (SCA)………….. 18.118

Firth-Brearley Stainless Steel Syndicate Ltd, Collins v (1925)9 TC 520 (CA)……………… 3.22

Flemming v KBI 1995 (1) SA 574 (A), 57 SATC 73 …………………………………………….. 8.93

Fletcher, Foley v (1858) 28 LJ Ex 100 ………………………………………………………………. 4.3

Foley v Fletcher (1858) 28 LJ Ex 100 ……………………………………………………………….. 4.3

Formscaff Investments (Pty) Ltd v CIR 1993 (4) SA 76 (T), 55 SATC 251 ………. 8.82, 25.1C

Forrest, CIR v 1924 SC 450, 8 TC 704 …………………………………………………… 2.20, 13.18

Foskor (Pty) Ltd, C: SARS v (2010) 72 SATC 174 (SCA)…………………………………….. 8.111

Fouche, South African Mutual Fire and General Insurance Co Ltd v…………………………. 25.5

Founders Hill (Pty) Ltd, C: SARS v (2011) 73 SATC 183 (SCA)………………………………. 3.10

Fowler Tarspraying Company Ltd v CIR 1925 AD 298, 1 SATC 61 ………………………… 18.76

France, Yarmouth v (1887) 19 QBD 647 …………………………………………………………. 8.78

Friedman and others NNO, CIR v 1993 (1) SA 353 (A),

…. 55 SATC 39 ……………………………………. 1.17, 2.5, 12.14, 18.52, 18.61, 18.115, 18.144

Friedman and others NNO v CIR: In re Phillip Frame Will Trust v

…. CIR 1991 (2) SA 340 (W), 53 SATC 166 … 1.17, 2.5, 12.14, 18.52, 18.61, 18.115, 18.144

Furniss (Inspector of Taxes) v Dawson and related appeals

…. [1984] 1 All ER 530 (HL) ………………………………………. 19.1, 19.3, 19.22, 19.24, 19.39

G

G v COT 1972 (3) SA 121 (R), 34 SATC 62 ……………………………………………………….. 2.3

G Brollo Properties (Pty) Ltd, CIR v 1994 (2) SA 147 (A), 56 SATC 47……………… 7.17, 7.37

G, COT v 1981 (4) SA 167 (ZA), 43 SATC 159 ………………………………………….. 2.5, 25.1B

G’s Estate, COT v 1965 (1) SA 780 (SR AD), 27 SATC 9 …………………………….. 9.21, 14.43

Gallagher, SIR v 1978 (2) SA 463 (A),

…. 40 SATC 39 …………………………… 3.2, 18.144, 18.156, 19.3, 19.35, 19.38, 19.11, 19.14

Gardener v East London Transitional Local Council 1996 (3) SA 99 (E)…………………… 22.18

Gekonsolideerde Sentrale Ondernemingsgroep (Edms) Bpk, KBI v

…. 1996 (1) SA 619 (O), 58 SATC 107 …………………………………….. 13.97, 18.225, 24.192

Gekonsolideerde Sentrale Ondernemingsgroep (Edms) Bpk, KBI v

…. 1996 (4) SA 58 (A), [1996] 3 All SA 111 (A), 58 SATC 273 ……….. 8.111, 18.225, 24.192

Geldenhuys v CIR 1947 (3) SA 256 (C), 14 SATC 419 …………. 2.5, 4.68, 9.21, 15.10, 25.1B

General Motors SA (Pty) Ltd, CIR v 1982 (1) SA 196 (T),

…. 43 SATC 249 ……………………………………………….. 2.5, 3.1, 3.24,  7.9, 7.31, 7.34, 19.1

Genis, R v 1955 (2) SA 657 (T), 20 SATC 125 ………………………………………………… 18.79

Genn & Co (Pty) Ltd, CIR v 1955 (3) SA 293 (A),

…. 20 SATC 113 …………… 2.2, 2.5, 3.24, 4.57, 7.8, 7.9, 7.10, 7.14, 7.34, 7.36, 7.39, 8.127

George Forest Timber Co Ltd, CIR v 1924 AD 516,

…. 1 SATC 20 ….. 3.14, 3.28, 3.37, 7.9, 7.27, 11.8, 13.17, 15.26, 15.54, 18.52, 18.143, 25.1

Gerard, C of IR v [1974] 2 NZLR 279…………………………………………………………….. 19.32

Gerber v CIR 1989 (4) SA 855 (A), 51 SATC 183 …………………………………………… 13.18A

Geustyn, Forsyth and Joubert, SIR v 1971 (3) SA 567 (A),

…. 33 SATC 113 ……….. 3.42, 18.156, 19.3, 19.35, 19.38, 19.39, 19.57, 19.11, 19.13, 19.14

Gibaud v CIR 1928 CPD 168………………………………………………………………. 9.13, 24.148

Gilford Motor Co v Horne [1933] Ch 935………………………………………………………….. 19.3

Glass, COT v 1962 (1) SA 872 (FC), 24 SATC 499 …………………………. 3.4, 3.12, 3.35, 3.42

Glen Anil Development Corporation Ltd v SIR 1975 (4) SA 715 (A),

…. 37 SATC 319 ………………………………. 19.32, 19.35, 19.38, 25.1A, 25.1C, 25.7H, 24.178

Glenboig Union Fireclay Co L v IRC 1921 SC 400, 12 TC 427 ………………………… 3.20, 3.23

Glenharrow Holdings Ltd v C of IR (2009) 24 NZTC 23,236………………………… 19.32, 19.39

Goch Buildings, Weinerlein v 1925 AD 295……………………………………………………… 19.39

Golby v SIR 1969 (2) SA 377 (A), 31 SATC 59 ………………………………………….. 7.43, 7.50

Goldblatt v Liebenberg (2008) 71 SATC 189………………………………………………….. 18.115

Golden Dumps (Pty) Ltd, CIR v 1993 (4) SA 110 (A), 55 SATC 198 …… 7.5, 7.11, 25.1, 25.9

Gold Fields Ltd v Conellan NO [2005] 3 All SA 142 (W)…………………….. 22.10, 22.20, 22.21

Goldman, Wacks v 1965 (4) SA 386 (W)………………………………………. 17.84, 24.35, 24.36

Goodrick v CIR 1959 (3) SA 523 (A), 23 SATC 1 ……………………………. 3.35, 18.27, 24.194

Goodrick, CIR v 1942 OPD 1, 12 SATC 279 …………………………… 3.3, 3.35, 18.146, 24.194

Graham v Green [1925] 2 KB 37 ………………………………………………………………….. 3.26

Gramaphone & Typewriter Company Ltd v Stanley [1908] 2 KB 89 ………………………. 14.42

Grassis & Shrewe v Lewis 1910 TS 539 ………………………………………… 11.8, 24.47, 24.51

Gratus & another, CIR v 1943 TPD 162, 12 SATC 201 ………………………………………… 12.9

Gray & Co, Murphy v 23 TC 225 ……………………………………………………………………. 3.23

Greases (SA) Ltd v CIR 1951 (3) SA 518 (A),17 SATC 358 ………………………………….. 3.19

Great Western Railway v Carpalla United China Clay Co Ltd [1909] 1 Ch 218 …………… 16.2

Great Western Railway, Hoole v (1867) 3 Ch App 262 ………………………………………… 9.34

Green, Graham v [1925] 2 KB 37 …………………………………………………………………. 3.26

Greenband Properties (Pty) Ltd v CIR (Cape Provincial Division) (June 1981),

…. 43 SATC 151 …………………………………………………………….. 3.1, 3.2, 3.10, 3.11, 3.12

Gregory v Helvering 293 US 465 (1935) ………………………………………………… 19.1, 19.39

Grewar, KBI v 1997 (1) SA 622 (O), 59 SATC 301 ……………………………………. 12.7, 18.52

Grey’s Marine Hout Bay (Pty) Ltd v Minister of Public Works

…. 2005 (6) SA 313 (SCA)…………………………………………………………………. 22.16, 22.17

Gribnitz, CIR v (Transvaal Provincial Division) (February 1988), 50 SATC 127 . 3.2, 3.5, 3.35

Griffin Engineering Co, Strydom v 1927 OPD 47, 3 SATC 1 ………………………………… 13.99

Griffiths (Inspector of Taxes), Moore v [1972] 3 All ER 399 (CH) …………………………… 4.68

Grootvlei Proprietary Mines Ltd v CIR 1952 (4) SA 440 (A), 18 SATC 231 ……………….. 16.3

Grunder, De Jager v 1964 (1) SA 446 (A)………………………………………………………… 23.3

Grundlingh v C: SARS (2010) 72 SATC 1…………………………………………. 5.44, 11.2, 11.4B

Guardian Assurance Co SA Ltd, CIR v 1991 (3) SA 1 (A), 53 SATC 129 …………… 3.35, 3.42

Guardian Assurance Holdings (SA) Ltd, SIR v 1976 (4) SA 522 (A),

…. 38 SATC 111 ………………………………………………………… 7.5, 7.9, 7.11, 7.11A, 18.146

Gud Holdings (Pty) Ltd v C: SARS [2008] 2 All SA 442 (N), (2007)

…. 69 SATC 115………………………………………………………………………………………….. 2.7

Guernsey & Foreign Investment Trust Ltd v CIR 1938 CPD 158,

…. 9 SATC 390 ……………………………………………………………………….. 18.115, 20.2, 25.7

Guiness v Land Corporation of Ireland (1882) 22 ChD 349 (CA)………………………………. 9.2

Gumede v Subel NO 2006 (3) SA 498 (SCA)…………………………………………………… 22.10

Gundelfinger v CIR 1957 (2) SA 412 (A), 21 SATC 212 …………………………… 18.52, 18.143

H

H v COT (SR) 1957 (4) SA 478 (SR), 21 SATC 346 …………………………………….. 4.68, 4.72

H v COT 1960 (2) SA 695 (SR), 23 SATC 292 …………………………………………………. 14.37

H v COT 1972 (2) SA 719 (RAD), 34 SATC 39 …………………………………………………. 19.51

H v COT 1981 (2) SA 310 (ZS), 43 SATC 22 …………………………………………………….. 15.4

H v COT (SR) (February 1960), 24 SATC 738 …………………………………………………… 3.42

HMRC, Explainaway Ltd v [2011] UKFTT 414 (TC)………………………………………………. 19.3

HMRC, Laerstate BV v [2009] UKFTT 209 (TC)…………………………………………………. 14.42

H Jones & Co (Pty) Ltd v Kingsborough Corporation 1950 82 CLR 282 (HC of A)………. 25.7G

H Ltd v COT 1972 (3) SA 123 (R), 34 SATC 57 ………………………………………………… 19.32

Ty Inc and H Ty Warner, Peacable Planet Inc v 362 F 3d 986 (2004)…………………….. 19.32

Hall and Others, Welz and Another v 1996 (4) SA 1073 (C), 59 SATC 49 ………. 13.99, 18.21

Hancock v General Reversionary and Investment Co Ltd [1919] 1 KB 25…………………… 7.9

Hansen’s Estate v CIR 1956(1) SA 395 (A) at 405……………………………………. 23.6, 24.107

Hang Seng Bank Ltd, Commissioner of Inland Revenue v (1991) 1 AC 306………………… 5.3

Harberer & Co, Cachalia v 1905 TS 458 at 462………………………………………………… 8.129

Harry S Hopkins & Company (Pvt) Ltd v COT (SR) (October 1961), 24 SATC 594 ………. 7.43

Hartzenburg, SIR v 1966 (1) SA 405 (A) ………………………………………………… 19.1, 25.7F

Harvey v Rex 1927 TPD 878, 3 SATC 90 ……………………………………………………… 18.243

Hatton, Liquidators Union Share Agency v 1927 AD 240………………………………………… 9.4

Hawker Air Services (Pty) Ltd & Hawker Aviation Partnership,

…. C: SARS v 2006 (4) SA 292 (SCA)……………………………………………………………. 22.20

Haysom, COT v 1965 (1) SA 67 (SR AD), 26 SATC 321 …………………………………….. 10.57

Heiman, Maasdorp and Barker v SIR and another

…. 1968 (4) SA 160 (W), 30 SATC145 …………………………………………………. 18.93, 22.12

Helvering, Gregory v 293 US 465 (1935) ……………………………………………….. 19.1, 19.39

Henderson Ltd, Short v 1946 Sc LT 231…………………………………………………………. 20.11

Hepker, COT v 1933 AD 192, 6 SATC 87 ………………………………………………………….. 3.2

Hepples v FC of T (1991) 173 CLR 492…………………………………………………………… 24.23

Herald & Weekly Times Ltd v FCT (1932) 48 CLR 113………………………………………….. 8.76

Her Majesty The Queen, Velcro Canada Inc v 2012 TLC 57 (TC)…………………………….. 9.43

Heron Heights CC, C: SARS v (Eastern Cape Division) (2002), 64 SATC 433 ……………. 3.12

Heron Investments (Pty) Ltd v SIR 1971 (4) SA 201 (A), 33 SATC 181 …………………….. 7.9

Hersch v Nel 1948 (3) SA 686 (A)……………………………………………………………….. 24.110

Hersamer (Pty) Ltd, SIR v 1967 (3) SA 177 (A), 29 SATC 53 ………………………. 8.50B, 8.82

Hersov, CIR v 1952 (1) SA 485 (A), 18 SATC 20 …………………………. 2.13, 2.14, 3.31, 3.40

Hersov’s Estate v CIR 1957 (1) SA 471 (A), 21 SATC 106 …………………… 2.9, 12.8, 12.10A

Hicklin v SIR 1980 (1) SA 481 (A), 41 SATC 179 ……….. 8.117, 13.18A, 18.51, 18.156, 19.1,

……………………. 19.3, 19.9, 19.14, 19.15, 19.35, 19.38, 19.39, 19.57, 19.59, 19.52, 24.159

Hickman v The Attorney-General 1980(2) SA 583 (R) ………………………………………. 25.7D

Hickson, CIR v 1960 (1) SA 746 (A), 23 SATC 243 ………………………………………. 7.8, 7.10

Hiddingh v CIR 1941 AD 111, 11 SATC 205 ………………………………………………. 2.19, 2.21

Higgo, C: SARS v (2006) 68 SATC 278 (C)…………………………………………………… 4.3, 6.1

Higgs v Olivier [1952] 1 Ch 311 ……………………………………………………………………. 3.40

Highland Railway Company v Balderston [1889] 2 TC 485 …………………………………… 8.98

Highveld Steel & Vanadium Corporation Ltd, Continental Ore Corporation v

…. 1971 4 SA 589 (W) …………………………………………………………………………….. 18.143

Hilda Holt Will Trust v CIR 1992 (4) SA 661 (A), 55 SATC 1 ………………………. 2.21A, 12.15

Hilewitz, CIR v (1996) 60 SATC 86 ………………………. 7.43, 18.127, 18.139, 18.143, 24.193

Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 (PC)………………….. 9.6

Hill v SIR 1966 (3) SA 1 (C), 28 SATC 142 ………………………………………………………. 4.66

Hill Samuel (SA) Ltd, Joint Liquidators of Glen Anil Development Corporation

…. Ltd (In Liquidation) v (1982) 1 All SA 105 (A)……………………………………………… 24.33

Hindry v Nedcor Bank Ltd and Another 1999 (2) SA 757 (W),

…. 61 SATC 163 ………………………………………………….. 18.115, 20.35, 21.9, 22.5, 24.195

Hinton (HM Inspector of Taxes) v Maden & Ireland Ltd 38 Tax Cases 391 ………………… 8.78

Hippo Holding Co Ltd v CIR 1949 (2) SA 503 (T), 16 SATC 112 ……………………………. 25.11

Hira v Booysen 1992 (4) SA 69 (A)……………………………………………………… 18.156, 22.3

Hitch v Stone [2001] STC 214……………………………………………………………………….. 19.3

HM Revenue and Customs, Trevor Smallwood and Mary Caroline

…. Smallwood, Trustees of the Trevor Smallwood Trust v [2008] UKSPC 669………….. 14.42

Hogan, KBI en ‘n ander v 1993 (4) SA 150 (A), 55 SATC 329 ………………………………… 4.3

Hoheisen v CIR (Cape Provincial Division) (August 1931), 5 SATC 207 …………………… 11.1

Holley v CIR 1947 (3) SA 119 (A), 14 SATC 407 ………………………………………. 11.9, 12.11

Horne, Gilford Motor Co v [1933] Ch 935…………………………………………………………. 19.3

Hoole v Great Western Railway (1867) 3 Ch App 262 …………………………………………. 9.34

Housecalls Projects CC v Minister of Finance 1995 (3) SA 589 (T),57 SATC 315 ………. 20.11

Hudson’s Bay Company Ltd, The v Stevens (1909) 25 TLR 709, 5 TC 424 ………… 3.11, 3.36

Hugo, R v 1926 AD 268 …………………………………………………………………………….. 25.7I

Hulett v CIR 1944 NPD 263, 13 SATC 58 …………………………………………….. 12.20, 24.171

Hulett Aluminium (Pty) Ltd, C: SARS v 2000 (4) SA 790 (SCA), 62 SATC 483 ………… 18.127

Hunt, Tregg v [1896] AC 17 …………………………………………………………………………. 11.8

Hyundai Motor Distributors (Pty) Ltd and Others v Smit NO and

…. Others 2000 (2) SA 934 (T), 62 SATC 316 ………………………………………….. 18.21, 22.9

IHB King, CIR v 1947 (2) SA 196 (A)………………………………………………………………. 19.1

I

I-Net Bridge (Pty) Ltd, C: SARS v (2011) 73 SATC 141………………………………………. 11.81

IRC v Duke of Westminster [1936] AC 1 ……………………………………….. 19.1, 19,1A, 19.22

IRC v Lysaght [1928] AC 234, 13 TC 511 ………………………………. 5.2A, 14.36, 14.37, 24.5

IRC v Wesleyan and General Assurance Society [1948] 1 All ER 555 ……………………… 25.1

IRC, Cape Brandy Syndicate v [1921] 1 KB 64 ………………………………………… 25.1, 25.7H

IRC, Levene v [1928] AC 217, 13 TC 486 ……………………….. 5.2A, 14.36, 14.37, 19.1, 24.5

IRC, Re Bird Ex Parte the Debtor v [1962] 2 All ER 406 (CA) …………………………………. 7.2

IRC v Ramsay [1982] AC 300……………………………………………………………………….. 19.1

IRC, Reid v 1926 SC 589, 10 TC 673 ……………………………………………………………. 14.37

IRC, WT Ramsay Ltd v[1981] 1 All ER 865 (HL) ………………………………………………. 19.22

IR Comr v Challenge Corp Ltd [1986] STC 548 at 554–555,

…. [1987] AC 155 at 167–168……………………………………………………………………….. 19.1

Illovo Sugar Estates Ltd, CIR v 1951 (1) SA 306 (N), 17 SATC 387 ………………… 3.20, 3.23

Imperial Chemical Industries Ltd, Murray v (1967) 44 TC 175 (CA),

…. [1967] 2 All ER 980………………………………………………………………………………… 3.22

In re the Income of X (High Court of Southern Rhodesia) (February 1924),

…. 1 SATC 82 …………………………………………………………………………………………. 18.76

Ineson, SIR v 1980 (3) SA 852 (A), 42 SATC 125 ……………………………………………… 7.11

Inland Revenue Commissioners v Muller and Co’s Margarine Ltd [1901] AC 217 ……….. 11.8

Inland Revenue Commissioners, Associated Portland Cement Manufacturers

…. Ltd v [1946] 1 All ER 68 ………………………………………………………………… 4.68A, 7.15

Inland Revenue Commissioners, Law Shipping Company Ltd v [1924] 12 TC 621 ………. 8.98

Inland Revenue Commissioners, Whitney v [1926] AC 37 ……………………………. 25.1, 25.2

Inland Revenue Commissioners, Woolwich Building Society v (No 2)

…. [1992] 3 All ER 737 (HL)………………………………………………………………………….. 25.9

Interpreters and Translators Agency Pty Ltd v Commissioner of

…. Taxation [2011] FCA 366……………………………………………………………………….. 20.11

Investec Bank Ltd, Van Oudtshoorn v [2011] ZASCA 205…………………………………… 11.4B

Insolvent Estate Bothal, CIR v 52 SATC 47………………………………………………………… 2.5

Investigating Directorate: Serious Economic Offences & others v Hyundai

…. Motor Distributors (Pty) Ltd & others: In re Hyundai Motor

…. Distributors (Pty) Ltd & others v Smit NO & others 2001

…. (1) SA 545 (CC), 2000 (10) BCLR 1079…………………………………………….. 19.39, 25.1D

Irvin & Johnson (SA) Ltd v CIR 1946 AD 483, 14 SATC 24 …………… 18.118, 18.127, 18.169

Isaacs v CIR 1949 (4) SA 561 (A), 16 SATC 258 …………………………………………. 2.3, 25.3

Isaacs v Isaacs [1949] 2 All SA 147 (C)…………………………………………………………. 24.51

Israelsohn v CIR 1952 (3) SA 529 (A), 18 SATC 247 ………………………………. 10.39, 10.66,

………………………… 12.22, 18.169, 18.225, 23.15, 24.167, 24.169, 24.171, 24.173, 24.175,

………………………………………………………………………………………………… 24.192, 25.1A

J

‘J’ v COT (1992) 55 SATC 62 …………………………………………………………… 3.30, 7.2, 15.4

J Gluckman, CIR v (Transvaal Provincial Division) (April 1921), 1 SATC 1…………….. 18.169

JALC Holdings (SA) (Pty) Ltd and another, CIR, Transkei, and another v

…. 1991 (4) SA 646 (Tk), 54 SATC 7 ……………………………………………………. 2.21, 25.7D

JSE Ltd, Bhugwan v 2010 (3) SA 335 (GSJ)…………………………………………………….. 22.17

JT Rennie & Sons, Union Government v 1924, WLD 233, 1 SATC 35 …………………….. 14.45

Jackson’s (SA) Enterprises, Black v 1952 (2) SA 184 (N) …………………………………. 18.139

Jacobs, Wasmuth v 1987 (3) SA 629 (SWA)………………………………………………….. 24.110

Jagger & Co (Pty) Ltd, CIR v 1945 CPD 331, 13 SATC 430 ………………………….. 5.2I, 14.39

James G Johnston Ltd, Elson v 42 TC 545 ……………………………………………………….. 3.20

Jaques v FCT (1924) 34 CLR 328 …………………………………………………………………… 19.1

Jarrold v John Good & Sons Ltd [1963] 1 All ER 141, 40 TC 681 ……………………………. 8.78

Jeeva and Others v Receiver of Revenue, Port Elizabeth and Others 1995

…. (2) SA 433 (SECLD), 57 SATC 187 …………………………………. 18.21, 22.5, 22.12, 22.13

Jeffrey (Inspector of Taxes), Rolls-Royce Ltd v [1962] 1 All ER 801

…. (HL), 40 TC 443 ……………………………………………………………………………………. 3.34

Jenkins, FCT v (1982) 82 ATC 4098………………………………………………………………. 14.37

Jewish Colonial Trust Ltd v Estate Nathan 1940 AD 163 …… 2.11, 9.38, 12.15, 14.22B, 24.42

Joel & Joel v CIR 1922 WLD 29, 33 SATC 106 …………………………………………………. 14.45

Joffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354 ……………………………. 7.1, 7.4, 7.27

Johannesburg City Council, Administrator, Transvaal, and The FirsInvestments

…. (Pty) Ltd v  1971 (1) SA 56 (A) ……………………………………………………………… 18.156

Johannesburg City Council v Crown Mines Ltd 1971 (1) SA 709 (A)……………………….. 24.23

Johannesburg Stock Exchange Committee, Crane v 1949 (4) SA 835 (A),

…. 16 SATC 291 ……………………………………………………………………………………… 18.21

Johannesburg Stock Exchange v Witwatersrand Nigel Ltd1988

…. (3) SA 132 (A)………………………………………………………….. 18.156, 22.18, 22.3, 22.20

John Bell & Co (Pty) Ltd v SIR 1976 (4) SA 415 (A),

…. 38 SATC 87 ………………………………………… 3.1, 3.2, 3.8, 3.10, 3.11, 3.35, 19.39, 25.7

John Cullum Construction Company (Pty) Ltd, SIR v 1965 (4) SA 697 (A),

…. 27 SATC 155 …………………………………………………………………………………. 7.9, 7.13

John Good & Sons Ltd, Jarrold v [1963] 1 All ER 141, 40 TC 681 …………………………… 8.78

Johnson Matthey plc, Lawson (Inspector of Taxes) v [1992] 2 All ER 647 (HL) …….. 7.9, 7.13

Johnstone v KBI 1960 (4) SA 592 (A), 24 SATC 14 ………………………………………….. 10.57

Johnstone & Co Ltd, W F v CIR 1951 (2) SA 283 (A), 17 SATC 235 ………… 4.68, 8.13, 17.29

Joint Liquidators of Glen Anil Development Corporation Ltd (In Liquidation)

…. v Hill Samuel (SA) Ltd (1982) 1 All SA 105 (A)…………………………………………….. 24.33

Jones (Inspector of Taxes), Odeon Associated Theatres Ltd v [1972] 1 All ER 681 …….. 8.98

Jones v The Commissioner of Inland Revenue [1920] 1 KB 711,

….  7 TC 310 ……………………………………………………………………….. 3.22, 3.29, 4.3, 11.8

Jones & Co Ltd v CIR 1926 CPD 1, 2 SATC 7 …………………………………………….. 13.2, 20.2

Joubert v Enslin 1910 AD 6…………………………………………………………………………… 25.5

Joubert v Tarry & Co 1915 TPD 277………………………………………. 11.1, 24.47, 11.8, 24.51

Jordaan v Jordaan 2001 (3) SA 288 (C)……………………………………………………….. 24.165

Joseph v City of Johannesburg 2010 (4) SA 55 (CC)…………………………………. 22.17, 22.18

Joss v SIR 1980 (1) SA 674 (T), 41 SATC 206 …………………… 10.63, 10.64, 18.146, 24.194

Joubert v Tarry & Co 1915 TPD 277 …………………………………………….. 11.1, 24.47, 24.51

K

K v COT 1990 (1) ZLR 191 (ZH), 52 SATC 177 ………………………………………………… 18.51

K v COT (not yet reported elsewhere) 55 SATC 276 …………………………………………. 18.51

KBI v Van Blommestein 1999 (2) SA 367 (SCA), 61 SATC 145……………………… 12.11, 19.3

KC Ltd v COT 1960 (2) SA 165 (SR), 23 SATC 286 …………………………………. 3.2, 3.9, 3.35

KNA Insurance and Investment Brokers (Pty) Ltd (in liquidation) v SARS (2009)

…. 71 SATC 155………………………………………………………………………………………. 21.13

Kajadas Cosmetics (Pty) Ltd, C: SARS v 2002 (4) SA 709 (T), 64 SATC 200 ……………… 7.9

Kantor v MacIntyre NO & another 1958 (1) SA 45 (FC), 21 SATC 407 …………………….. 8.82

Kassim, R v 1950 (4) SA 522 (A), 17 SATC 113 ………………………………………………… 18.2

Katz, R v 1959 (3) SA 408 (C)……………………………………………………………. 17.84, 24.35

Kempton Furnishers (Pty) Ltd, SIR v 1974 (3) SA 36 (A), 36 SATC 67 ……… 8.1, 8.37, 8.106

Kerguelen Sealing & Whaling Co Ltd v CIR 1939 AD 487, 10 SATC 363 …………….. 5.1, 14.1

Khala v Minister of Safety and Security 1994 (4) SA 218 (W)……………………….. 22.5, 22.15

Kilburn v Estate Kilburn 1931 AC 50 ……………………………………………………… 19.3, 19.22

King, National Director of Public Prosecutions v (2010) 72 SATC 195,

…. 2010 (7) BCLR 656 (SCA)…………………………………………………………………….. 18.222

King, CIR v 1947 (2) SA 196 (A), 14 SATC 184 …………………………………………… 2.8, 2.20

…………………………………………………………… 10.19, 13.17, 19.2, 19.3, 19.7, 19.9, 19.32,

………………………………………………………………. 19.35, 19.38, 19.45, 19.52, 19.59, 25.7E

King, The Anderson Logging Company Limited v[1917–27] CTC 198 ………………………. 3.13

King Tex Marketing (Pty) Ltd, Be Bop A Lula Manufacturing and Printing

…. CC v [2006] ZAWCHC 72…………………………………………………………………………. 19.3

Kingsborough Corporation, H Jones & Co (Pty) Ltd v 1950 82 CLR 282 (HC of A)……… 25.7G

Kirsch v CIR 1946 WLD 261, 14 SATC 72 ………………………………………………….. 7.2, 11.1

Kirsh Industries Ltd v Vosloo and Lindeque and others

…. [1982] 4 All SA 326 (W) at 330………………………………………………………… 11.8, 24.51

Kirsch, SIR v 1978 (3) SA 93 (T), 40 SATC 95 …………………………………. 4.72, 5.08, 25.3A

Knuth and Industrial Moulding (Pty) Ltd, C: SARS v 2000 (1) SA 1088 (E),

…. 62 SATC 65…………………………………………………………………………………. 3.42, 19.30

Koffyfontein Estates Ltd v COT 1917 TPD 259 …………………………………………………. 8.119

Kohler v CIR 1949 (4) SA 1022 (T), 16 SATC 312 …………………………………… 4.67B, 10.63

Kommissaris van Binnelandse Inkomste v Transvaalse Suikerkorporasie

…. Bpk 1985 (2) SA 668 (T)…………………………………………………….. 18.127, 18.174, 22.4

Kotze v KBI 1992 (1) SA 825 (T), 54 SATC 149 ………………………………………… 4.5Q, 7.29

Kotze, C: SARS v (Cape Provincial Division) (2002), 64 SATC 447 ………………………… 4.68

Koyabe v Minister for Home Affairs and Others (Lawyers for Human

…. Rights as amicus curiae) 2010 (4) 327 (CC)………………………………………………… 22.20

Kruger v CIR 1966 (1) SA 457 (C), 28 SATC 7 ………………………………………………. 18.174

Kruger, Design and Planning Service v 1974 (1) SA 689 (T)………………………. 17.84, 24.31

Kruger v SBI 1973 (1) SA 394 (A), 34 SATC 119 ……………… 18.147, 18.174, 22.25, 24.195

Krugersdorp Municipal Council, Dadoo Ltd and Others v 1920 AD 530 ……. 19.1, 19.3, 19.33

Kuttel, CIR v 1992 (3) SA 242 (A), 54 SATC 298 …………………………… 14.37, 14.44, 25.1C

KwaZulu-Natal Law Society and Msunduzi Municipality as

…. Amici Curiae 2005 (1) SA 530 (CC)…………………………………………………………… 22.11

L

L v COT 1948 (3) SA 737 (SR), 15 SATC 152 …………………………………………………….. 4.3

L v COT 1992 (2) SA 246 (ZS), 54 SATC 91 ……………………………………………. 7.10, 7.49A

L v COT (SR) (March 1920), 1 SATC 75 ………………………………………………………….. 3.21

LAD Brokers (Pty) Ltd v Mandla [2001] 9 BLLR 993 (LAC) ………………………………….. 20.11

L and W v COT 1961 (3) SA 178 (SR), 24 SATC 152 ………………………………………….. 3.15

LGM Ltd v COT 1966 (2) SA 208 (R), 28 SATC 55 …………………………………….. 19.39, 25.1

LHC Corporation of SA (Pty) Ltd v CIR 1950 (4) SA 640 (A),

…. 17 SATC 125 …………………………………………………………….. 3.5, 3.9, 3.12, 3.35, 3.42

L Feldman Ltd v SIR 1969 (3) SA 424 (A), 31 SATC 121…………………………………….. 10.16

Labat Africa Ltd, C: SARS v (2010) 72 SATC 75,

…. [2011] ZASCA 157, (2012) 74 SATC 1 (SCA)……………………………………… 7.5, 24.143A

Lace Proprietary Mines Ltd v CIR 1938 AD 267,

…. 9 SATC 349 …………………………………… 2.13, 2.14, 2.15, 2.17, 3.1, 3.2, 3.3, 3.12, 3.35

Lady Rook, Lewis (Inspector of Taxes) v [1992] 1 WLR 662, [1992] STC 171…………. 24.114

Laerstate BV v HMRC [2009] UKFTT 209 (TC)………………………………………………….. 14.42

Lagunas Nitrate Co Ltd v Schroeder (1901) 85 LT 22 …………………………………………… 2.8

Lamb v CIR 1955 (1) SA 270 (A), 20 SATC 1 …………………………………………………….. 5.7

Lambson v CIR 1946 CPD 69, 14 SATC 57 ……………………………………………….. 7.9, 12.11

Land and Agricultural Bank of SA v Parker and others 2005 (2) SA 77 (SCA)…………. 24.127

Land Corporation of Ireland, Guiness v (1882) 22 ChD 349 (CA)……………………………… 9.2

Land Dealing Co v COT 1959 (3) SA 485 (SR), 22 SATC 310 …………….. 2.9, 3.11, 3.35, 7.5

Lategan v CIR 1926 CPD 203,

…. 2 SATC 16 ………………………. 2.7, 2.9, 2.11, 2.17, 4.57, 17.84, 18.7, 18.65, 24.49, 25.7

Laughton, Rex v 1930 NPD 47 at 53……………………………………………………………….. 7.10

Law Shipping Company Ltd v Inland Revenue Commissioners [1924] 12 TC 621 ……….. 8.98

Law Society, Parry-Jones v [1969] 1 Ch 1……………………………………………. 18.113, 22.12

Law Society of Zimbabwe and Another v Minister of Finance 61 SATC 458……………….. 25.1

Lawrie v Beaton 1938 TPD 260 ………………………………………………………………………. 2.8

Lawson (Inspector of Taxes) v Johnson Matthey plc [1992] 2 All ER 647 (HL) ……… 7.9, 7.13

Lazarus’ Estate & Another, CIR v 1958 (1) SA 311 (A),

…. 21 SATC 379 …………………………………………………………….. 23.23, 25.1, 25.2, 24.107

Ledgard, Commissioners of Inland Revenue v (1937) 21 TC 129 ………………….. 11.9, 24.51

Legal and General Assurance Society Ltd, CIR v 1963 (3) SA 876 (A),

…. 25 SATC 303 ……………………………………………………………………………. 9.2, 9.4, 9.38

Le Riche, Mans v (Cape Provincial Division) (April 1956), 28 SATC 86 …. 10.66, 12.22, 17.22

Le Sueur, CIR v 1960 (2) SA 709 (A), 23 SATC 261 …………………………. 8.119, 8.17, 15.34

Letseng Diamonds Ltd v JCI Ltd; Trinity Management (Pty) Ltd vInvestec

…. Bank Ltd 2007 (5) SA 564 (W)……………………………………………………………………. 9.4

Levene v IRC [1928] AC 217, 13 TC 486 …………………………………. 5.2A, 14.37, 19.1, 24.5

Lever Bros & Unilever Ltd, CIR v 1946 AD 441, 14 SATC 1 …………………. 5.3, 5.4, 5.9, 5.10

Levy v CIR 1930 NPD 370, 5 SATC 119 ……………………………………………………………. 4.1

Levy, COT v 1952 (2) SA 413 (A), 18 SATC 127 ………………………. 3.2, 3.3, 3.4, 3.15, 3.42

Levy, Rex v 1929 AD 322 ………………………………………………………….. 11.8, 24.47, 24.51

Lewis, Grassis & Shrewe v 1910 TS 539 ……………………………………….. 11.8, 24.47, 24.51

Lewis (Inspector of Taxes) v Lady Rook [1992] 1 WLR 662, [1992] STC 171………….. 24.114

Leyds v CIR 1929 TPD 148, 4 SATC 21 …………………………………………………………….. 4.3

Liberman v CIR 1923 CPD 233 ……………………………………………………………………. 2.21A

Liberty Life Association of South Africa Limited, Niselow v1998 (4) SA 163 (SCA) …….. 20.11

Liddell v CIR 1939 CPD 161, 10 SATC 271 ………………………………………………………. 2.16

Liebenberg, Goldblatt v (2008) 71 SATC 189…………………………………………………. 18.115

Lily Harriet Ram Iswera v CIR [1965] 1 WLR 663 ………………………………………. 3.35, 3.42

Lindsay v Federal Commissioner of Taxation [1961] 106 CLR 377, 8 AITR 458 …………. 8.97

Lipschitz & another NNO v Wolpert and Abrahams 1977 (2) SA 732 (A) ………………….. 4.69

Liquidator, Rhodesian Metals Ltd v COT 1938 AD 282, 9 SATC 363 ………….. 3.21, 5.9, 14.23

Liquidators Union Share Agency v Hatton 1927 AD 240…………………………………………. 9.4

Little Olympian Each Ways Ltd, Re [1994] 4 All ER 561 (Ch Div) ………………………….. 14.37

Littlewoods v Minister of Home Affairs 2006 (3) SA 474 (SCA)……………………………… 22.21

Local Investment Co v COT 1958 (3) SA 34 (SR), 22 SATC 4 ………………………. 7.10, 7.11A

Lockie Bros Ltd v CIR 1922 TPD 42, 32 SATC 150 ………………………………………………. 7.9

Loewenstein v COT 1956 (4) SA 766 (FC), 21 SATC 121 ………………….. 19.50, 25.1A, 25.1B

Lomax v Peter Dixon & Son Ltd 25 TC 353 ………………………………………………………. 3.33

Lombard, Marais v 1958 (4) SA 224 (E), 22 SATC 112 ………………………………………. 18.21

London & Westriding Investments, Snook v [1967] 2 QB 786………………………… 19.1, 19.3

Lopez v DCT (2006) 223 ALR 405 ………………………………………………………………… 20.11

Lord Provost and Magistrates of Glasgow v Farie [1888] 13 AC 657,

…. [1886–90] All ER Rep 115 ……………………………………………………………………….. 16.2

Lotz en ’n Ander, KBI v 1998 (2) SA 282 (O), 60 SATC 135………………………………… 25.11

Louis Zinn Organization (Pty) Ltd, CIR v 1958 (4) SA 477 (A),

…. 22 SATC 85 …………………………………… 3.26, 3.38, 4.64B, 8.125, 8.129, 8.129Ae, 25.1

Lourens Erasmus (Edms) Bpk, SBI v 1966 (4) SA 434 (A),

…. 28 SATC 233 ……………………………………………………….. 10.19, 19.57, 25.7E, 24.101A

Louw, CIR v 1983 (3) SA 551 (A),

…. 45 SATC 113 …………………….. 18.127, 18.156, 19.4, 19.34, 19.38, 19.39, 19.52, 19.57,

………………………………………………………………. 19.58, 19.59, 19.11, 19.14, 19.15, 19.17

Lovell & Christmas Ltd v Taxes Comr [1908] AC 46 ………………………………………….. 14.45

Lukin’s Estate, CIR v 1956 (1) SA 617 (A), 20 SATC 415 …………………………………… 23.23

Lunnon, CIR v 1924 AD 94, 1 SATC 7 ……………………. 3.1, 3.41, 4.3, 4.68, 4.71, 25.1, 25.4

Lurcott v Wakely and Wheeler [1911] 1 KB 905 ………………………………………… 8.93, 8.94

Lutterworth Rugby Club v Commissioner of Customs MAN/86/405 ………………………. 18.225

L W v COT 1967 (3) SA 70 (R), 29 SATC 70…………………………………………………… 18.127

Lydenburg Platinum Ltd, CIR v 1929 AD 137,

…. 4 SATC 8 ………………………………. 2.14, 3.1, 3.3, 3.5, 3.9, 3.10, 3.12, 3.13, 3.15, 14.43

Lysaght, IRC v [1928] AC 234, 13 TC 511 ……………………………… 5.2A, 14.36, 14.37, 24.5

M

M, COT v (High Court of Nyasaland) (December 1961)…………………………………….. 18.147

M v COT (SR) 1956 (4) SA 197 (SR), 21 SATC 16…………………………………………….. 25.1B

M Ltd v COT 1958 (3) SA 18 (SR), 22 SATC 27 ………………………………………….. 5.14, 5.15

MEC for Traditional and Local Government Affairs, Zondi v 2005 (3) SA 589 CC……….. 22.18

MEC, Department of Welfare, Eastern Cape v Kate 2006 (4) SA 478 (SCA),

…. [2006] 2 All SA 455………………………………………………………………………………. 22.21

MNR, Mahaffy v [1945] CTC 408 ………………………………………………………………… 24.100

MNR, Samson v [1943] CTC 47 …………………………………………………………………… 14.43

MP Finance Group CC (in liquidation) v C: SARS (2007) 69 SATC 141 (SCA)……….. 2.5, 23.3

Mabotsa, KBI v (1993) 55 SATC 98 …………………………………………. 13.97, 18.225, 24.192

MacDonald, Colonial Mutual Life Assurance Society v 1931 AD 412 ………………………. 20.11

MacDonald Ltd v Radin NO 1915 AD 454 ……………………………………………………….. 8.119

MacDonald’s Trustee, Estate Kemp v 1915 AD 491 …………………………………………… 12.14

MacIntyre NO & another, Kantor v 1958 (1) SA 45 (FC), 21 SATC 407 ……………………. 8.82

MacNiven v Westmoreland Investments Ltd [2001] STC 237 ……….. 19.2, 19.3, 19.32, 19.45

Maden & Ireland Ltd, Hinton (HM Inspector of Taxes) v 38 Tax Cases 391 ……………….. 8.78

Magna Alloys and Research (SA) (Pty) Ltd v Ellis 1984 (4) SA 874 (A)…………………….. 3.40

Maguire v COT 1966 (3) SA 418 (RAD), 28 SATC 146 ………………………………………….. 2.3

Maguire v C: SARS [2009] 2 All SA 347, 71 SATC 41 (SCA)………………………………….. 3.40

Mahaffy v MNR [1945] CTC 408 …………………………………………………………………. 24.100

Maize Board v Epol (Pty) Ltd (2008) 71 SATC 236…………………………………………… 18.169

Maize Board v Tiger Oats (case no 16436/98; Transvaal Provincial Division)…………. 18.169

Maize Board, Michau v 2003 (6) SA 459 (SCA), 66 SATC 288………. 19.1, 19.3, 19.39, 19.22

Malan v CIR (1996) 59 SATC 165……………………………………………………… 18.174, 24.195

Malan v KBI 1981 (2) SA 91 (C), 43 SATC 1 .. 3.2, 3.4, 3.5, 3.8, 3.42, 18.146, 19.50, 24.194

Malan v KBI 1983 (3) SA 1 (A),

…. 45 SATC 59 …………………………….. 3.2, 3.4, 3.5, 3.8, 3.42, 18.146, 19.4, 19.50, 24.194

Malcomess Properties (Isando) (Pty) Ltd, CIR v 1991 (2) SA 27 (A), 53 SATC 153 …….. 3.35

Mallalieu v Drummond [1983] STC 665 …………………………………………………………… 7.10

Mallett v Staveley Coal and Iron Co Ltd [1928] 2 KB 405………………………………………. 7.9

Malone Trust, J M v SIR 1977 (2) SA 819 (A), 39 SATC 83 ……………………. 3.11, 3.16, 3.35

Manchester v McAdam (Surveyor of Taxes) [1896] AC 500, 3 TC 491 …………………….. 6.16

Mandla, LAD Brokers (Pty) Ltd v [2001] 9 BLLR 993 (LAC) …………………………………. 20.11

Manganese Metal Company (Pty) Ltd, CIR v 1996 (3) SA 591 (T),

…. [1996] 1 All SA 204 (T), 58 SATC 1 ………………………………………. 7.9, 8.71, 19.1, 25.4

Mangin v C of IR……………………………………………………………………………………….. 19.3

Manousakis v Rental Entertainment CC 1977 (4) SA 552 CPD ………………………………. 3.40

Mans v Le Riche (Cape Provincial Division) (April 1956), 28 SATC 86 ….. 10.66, 12.22, 17.22

Mansfield v Federal Commissioner of Taxation (1994) 32 ATR 317 ………………………… 7.10

Marais v CIR 1943 CPD 150, 12 SATC 190 ………………………………………………………… 2.4

Marais v Lombard 1958 (4) SA 224 (E), 22 SATC 112 ……………………………………….. 18.21

Margau v De Kok 1947 (4) SA 318 (W), 14 SATC 434 ………………………………………. 13.99

Marriage, Eastern Countries Railway Co v (1860) 9 HLC 31………………………………… 25.7G

Marshall v New Blue Sky GM Co Ltd v 1905 TS 363 ……………………………………………. 16.2

Marshall Industrials Ltd v CIR 1951 (3) SA 581 (A), 17 SATC 378 ……………………. 3.2, 3.42

Marson v Morton (1986) 1 WLR 1343 (ChD) …………………………………………………… 3.34A

Marx NO, C: SARS v 2006 (4) SA 195 (C), 68 SATC 219…………………………….. 23.6, 24.36

Maskalik v Levitt 1947 (4) SA 321 (W), 14 SATC 437 ……………………… 10.66, 12.22, 17.22

Master, The v Edgecombe’s Executors and Administrators 1910 TS 263…………………… 9.43

Master, The, v Thompson’s Estate 1961 (2) SA 20 (FC), 24 SATC 157 ………….. 10.64, 24.54

Matanzima v Minister of Welfare and Pensions and others 1990

…. (4) SA 1 (Tk AD), 52 SATC 330 ……………………………………………………… 12.1, 18.115

Matiso and Others v The Commanding Officer: Port Elizabeth Prison and

…. Others (1994) (3) BCLR 80 (SE)………………………………………………………………. 25.1D

Matla Coal Ltd v CIR 1987 (1) SA 108 (A), 48 SATC 223 ……………. 2.17, 3.36, 3.42, 18.143

Mawson, Barclays Mercantile Business Finance Ltd v [2004] UKHL 52 ……………………. 19.50

Mayor, etc of Manchester, The, v McAdam (Surveyor of Taxes)

…. [1896] AC 500, 3 TC 491 ………………………………………………………………………… 6.16

May v Udwin 1981 (1) SA 1 (A) …………………………………………………………………. 18.143

McCullogh v Fernwood Estates Ltd 1920 AD 204 ………………………………………………. 12.14

McFarland, COT Federation of Rhodesia v 1965 (1) SA 470 (W), 27 SATC 15 ………… 18.169

McIntee, McIntyre v [1915] SC (J) 27 …………………………………………………………….. 8.78

McIntyre v McIntee [1915] SC (J) 27 ……………………………………………………………… 8.78

McKenzie, SABC v [1999] 1 BLLR 1 (LAC)………………………………………………………. 20.11

McLachlan v R 1926 TPD 539, 2 SATC 129 ……………………………………………………. 18.243

McNeil, CIR v 1959 (1) SA 481 (A), 22 SATC 374 ………………………………… 18.225, 24.192

McRae, C: SARS v [2001] JOL 8972 (C), 64 SATC 1 …………………………………………… 3.40

Medical Association of SA & others v Minister of Health & another

…. [1997] 5 BLLR 562 (LC) ………………………………………………………………………… 20.11

MEGS Investments (Pty) Ltd and Another, C: SARS v 2004 (SCA), 66 SATC 175 ……… 8.127

Melbourne Trust Ltd, The, COT v [1914] AC 1001 ……………………………………………… 3.16

Melmons Cabinets CC & another, Building Bargaining Council

…. (Southern & Eastern Cape) v [2001] 3 BLLR 329 (LC) …………………………………… 20.11

Melrose Trust Ltd v CIR 1935 TPD 130, 7 SATC 201 …………………………………………… 3.35

Mendes and Another, C: SARS v [2001] 2 All SA 316 (SE), 63 SATC 428……………… 13.14C

Merchant v COT 1945 SR 153 ………………………………………………………………………. 7.40

Metcash Trading Ltd v C: SARS and Another 2000 (2) SA 232 (W),

…. 62 SATC 84 ………………………… 18.51, 18.136, 18.147, 18.156, 18.174, 18.179, 24.195

Metcash Trading Ltd v C: SARS 2001 (1)

…. SA 1109 (CC)……………………………………………… 18.147, 18.174, 18.179, 22.18, 22.25

Metlika Trading Ltd, C: SARS v 2003 (T), 66 SATC 345…………………………………….. 18.174

Meyer and Others v Rudolph’s Executors 1918 AD 70…………………………………………. 23.6

Meyer, Volkskas Bpk v 1966 (2) SA 379 (T) …………………………………………………….. 7.34

Meyerowitz v CIR 1963 (3) SA 863 (A), 25 SATC 287 ………………. 19.38, 19.58, 19.52, 19.8

Michau v Maize Board 2003 (6) SA 459 (SCA), 66 SATC 288……….. 19.1, 19.3, 19.39, 19.22

Middelman, CIR v 1991 (1) SA 200 (C),

…. 52 SATC 323 ……………………………………………… 3.1, 3.2, 3.42, 18.146, 19.38, 24.194

Midland Bank PLC v Wyatt [1997] 1 BCLC 242…………………………………………………… 19.3

Miller v CIR 1952 (4) SA 765 (T), 18 SATC 347 ………………………………………………… 3.23

Miller v CIR (SWA) 1952 (1) SA 474 (A), 18 SATC 115 ……………………………………. 18.127

Miller, Rolls v (1884) 27 ChD 71 ……………………………………………………….. 14.43, 24.100

Millin v CIR 1928 AD 207, 3 SATC 170 ………………………………………………. 3.22, 5.4, 5.13

Milne, Union Government v 1948 (3) SA 1153 (T), 15 SATC 131 ………………………… 18.174

Milstein, CIR v 1942 TPD 57, 11 SATC 279 ………………………………………………….. 4.1, 4.3

Mining & Manufacturing Co v COT 1944 SR 6, 13 SATC 146 …………………………………. 17.2

Minister of Justice and Constitutional Development, Wessels v

…. 2010 (1) SA 128 (GNP)………………………………………………………………………….. 22.19

Minister of Environmental Affairs and Tourism v Phambili Fisheries 2003

…. (6) SA 407 (SCA)………………………………………………………………………. 18.139, 22.19

Minister of Finance v Bachelor Aron and Co (Rhodesia) Ltd 1956 (1) SA

…. 63 (SR), 20 SATC 321 ……………………………………………………………………………. 8.82

Minister of Finance, Housecalls Projects CC v 1995 (3) SA 589 (T), 57 SATC 315……… 20.11

Minister of Finance, Law Society of Zimbabwe and Another v 61 SATC 458………………. 25.1

Minister of Finance of the National Government of the Republic of

…. South Africa, Cohen Bros Furniture (Pty) Ltd & Another v

…. [1998] 2 All SA 163 (A), 60 SATC 127………………………………………………………… 25.1

Minister of Health & another, Medical Association of SA & others v

…. [1997] 5 BLLR 562 (LC) ………………………………………………………………………… 20.11

Minister of Health and McIntyre NO v New Clicks SA (Pty) Ltd 2006 (2)

…. SA 311 (CC)………………………………………………………………………………. 22.16, 22.18

Minister of Home Affairs v Dunn 2007 (6) SA 52 (SCA)………………………………………. 22.21

Minister for Home Affairs and Others (Lawyers for Human Rights as amicus curiae),

…. Koyabe v 2010 (4) 327 (CC)…………………………………………………………………… 22.20

Minister of Justice, The, Ex parte: In re Rex v Jacobson and Levy 1931 AD 466 ………. 25.1C

Minister of Labour v Port Elizabeth Municipality 1952 (2) SA 522 …………………………… 25.1

Minister of National Revenue, Thompson v 2 DTC 812 (SCC)……………………….. 5.2A, 14.37

Minister of Police & another, Subbulutchmi v 1980 (3) SA 396 (D)………………………….. 25.5

Minister of Public Works, Erf 16 Bryntirion (Pty) Ltd v [2011] ZASCA 246……………….. 22.18

Minister of Rural Development, Quinella Trading (Pty) Ltd v 2010 (4) SA 308 (LCC)….. 22.18

Minister of Safety & Security v Moodley [2011] ZASCA 93………………………………….. 22.18

Minister of Safety and Security, National Police Service Union v

…. 2000 (4)SA 1110 (CC)…………………………………………………………………………. 18.142

Minister of Welfare and Pensions and others Matanzima v1990 (4) SA 1 (Tk AD),

…. 52 SATC 330 …………………………………………………………………………….. 12.1, 18.115

Mobile Telephone Networks Holdings (Pty) Ltd v C: SARS (2011) 73 SATC 315……… 7.8, 7.9

Modderfontein B Gold Mining Co Ltd v CIR 1923 AD 34,

…. 32 SATC 202 …………………………………………………………….. 3.1, 3.29, 3.36, 4.3, 11.8

Modderfontein Deep Levels Ltd v Feinstein 1920 TPD 288 …………………………….. 7.2, 14.43

Modified Investments (Pty) Ltd, CIR v 1982 (1) SA 331 (T), 43 SATC 257 ….. 3.8, 3.10, 3.11

Moeca v Addisionele Kommissaris, Bloemfontein 1981 (2) SA 357 (O)…………………… 22.21

Mokoena v C: SARS 2011 (2) SA 556 (GSJ), 72 SATC 279……………. 18.124, 18.125 18.174

Moletsane v Premier of the Free State 1995 9 BCLR 1285 (O), 1996 2 SA 95 (O)……… 22.16

Moly Copper Mining and Exploration Co (SWA) Ltd, South African Iron and

…. Steel Industrial Corporation Ltd v 1993 (4) SA 705 (NmHC)……………………………….. 9.6

Moodie v CIR, Transkei, and another; CIR, Transkei, and another v Moodie

…. and another 1993 (2) SA 501 (Tk AD), 55 SATC 164 ……………………………. 2.21, 25.7D

Moodley, Minister of Safety & Security v [2011] ZASCA 93…………………………………. 22.18

Mooi v SIR 1972 (1) SA 675 (A), 34 SATC 1 …………………. 2.9, 2.11, 2.13, 2.17, 3.31, 4.72

Moolman v CIR 1954 (2) SA 560 (A), 19 SATC 127 …………………………………….. 3.27, 3.43

Moore v CIR 1938 TPD 369, 10 SATC 20 ………………………………………………………….. 5.7

Moore v Griffiths (Inspector of Taxes) [1972] 3 All ER 399 (CH) ……………………………. 4.68

Moorreesburg Produce Co Ltd v CIR 1945 CPD 289, 13 SATC 245 …………………………. 4.58

Moosa v Union Government 1915 AD 582……………………………………………… 18.156, 22.3

Morcom v Campbell-Johnson [1955] 3 All ER 264 ……………………………………………… 8.94

Moreton Central Sugar Mill Co Ltd v Federal Commissioner of

…. Taxation (1967) 10 AITR 420, 116 CLR 151 …………………………………………………. 8.78

Morgan (Inspector of Taxes) v Tate & Lyle Ltd [1954] 2 All ER 413 (HL) ……………. 7.9, 7.13

Moriarty, Evans Medical Supplies Ltd v [1958] 1 WLR 66, 37 TC 540 ………………………. 3.34

Morrison v CIR 1950 (2) SA 449 (A), 16 SATC 377 …………………………………….. 3.26, 6.34

Morton, Marson v (1986) 1 WLR 1343 (ChD) ………………………………………………….. 3.34A

Motala v CIR 1951 (1) SA 901 (N), 17 SATC 246 ………………………………………………. 4.55

Motsepe v CIR 1997 (2) SA 898 (CC), 59 SATC 245 ……………. 18.174, 22.21, 22.23, 24.195

Mount Moreland Town Lands Board v CIR 1929 AD 73, 4 SATC 1 ………………. 12.15, 18.114

Mpande Foodliner CC v C: SARS and Others 2000 (4) SA 1048 (T),

…. 63 SATC 191, (2001) 63 SATC 46 …………………………………………………….. 7.35, 22.18

Mullens v FCT [1976] HCA 47, (1976) 135 CLR 290……………………………………. 19.3, 19.38

Muller and Co’s Margarine Ltd, Inland Revenue Commissioners v [1901] AC 217 ………. 11.8

Muller & Macan, Ohlsson’s Cape Breweries & others v 1940 CPD 371, 11 SATC 113 …. 18.21

Muller en ‘n ander v Pienaar 1968 (3) SA 195 (A)…………………………………………….. 11.2A

Mullins & Meyer v Pearlman 1917 TPD 639 …………………………………………………….. 14.43

Murchison Exploration & Mining Co Ltd v CIR (Transvaal Provincial

…. Division)(June 1938), 10 SATC 143 …………………………………………………………… 16.9

Murphy v Gray & Co 23 TC 225 …………………………………………………………………….. 3.23

Murray v. Imperial Chemical Industries Ltd (1967) 44 TC 175 (CA),

…. [1967] 2 All ER 980………………………………………………………………………………… 3.22

Musker v English Electric Co Ltd [1964] 41 TC 556 …………………………………………….. 3.34

Myburgh Park Langebaan (Pty) Ltd & others, Corium (Pty) Ltd &

…. others v1995 (3) SA 51 (C)…………………………………………………………………….. 25.18

Myerson, CIR v 1947 (2) SA 1243 (A), 14 SATC 300 …………………………….. 3.23, 4.56, 7.9

N

NR v E and another 2012 (2) SA 481, (GSJ) 74 SATC 193……………………………………. 4.21

N Ltd v COT (High Court Nyasaland) (January 1962), 24 SATC 657 …………. 18.124, 18.146,

………………………………………………………………………………………………………….. 24.194

NCR Corporation of SA (Pty) Ltd, CIR v 1988 (2) SA 765 (A), 50 SATC 9 ……………… 18.147

NST Ferrochrome (Pty) Ltd, CIR v 1997 (T), 59 SATC 407 …………………………… 1.18, 25.7I

NWK Ltd, C: SARS v 2011 (2) SA 67

…. (SCA)……………………………………… 7.5, 12.14B, 19.1, 19.3, 19.25, 19.35, 19.39, 24.23

Naicker, Nair v 1942 NPD 3………………………………………………………………………….. 25.5

Naidoo and Another v CIR 1996 (SE), 58 SATC 251 …………………………………………… 22.8

Naik v COT (SR) 1959 (1) SA 724 (FC), 22 SATC 97 ………………………………… 11.1, 18.146

Nair v Naicker 1942 NPD 3…………………………………………………………………………… 25.5

Namex (Edms) Bpk v KBI 1994 (2) SA 265 (A), 56 SATC 91 …………………………….. 18.169

Nasionale Pers Bpk, v KBI 1984 (4) SA 551 (C), 46 SATC 83 …………………………. 7.5, 7.47

Nasionale Pers Bpk v KBI 1986 (3) SA 549 (A), 48 SATC 55 …………………. 7.5, 7.47, 17.84

Natal Estates Ltd v SIR 1975 (4) SA 177 (A),

…. 37 SATC 193 . 3.1, 3.2, 3.9, 3.10, 3.11, 3.12, 3.15, 3.16, 3.34A, 3.35, 7.5, 8.111, 18.127,

………………………………………………………………………………………… 18.156, 19.35, 19.38

Natal Laeveld Boerdery (Edms) Bpk v KBI 1998 (1) SA 639 (SCA),60 SATC 81 ………… 7.35

Nathan v Federal Commissioner of Taxes 25 CLR 183 ………………………………………….. 5.9

Nathan’s Estate v CIR 1948 (3) SA 866 (N), 15 SATC 328 …………………………… 5.2I, 14.39

National Co-operative Dairies Ltd v CIR 1992 (1) SA 694 (A), 54 SATC 1 …………. 8.35, 8.82

National Director of Public Prosecutions v Basson 2002 (1) SA 419 (SCA) ……………… 25.18

National Director of Public Prosecutions v Carolus & Others 2000 (1) SA 1127 (SCA)…. 25.18

National Director of Public Prosecutions v King (2010) 72 SATC 195,

…. 2010 (7) BCLR 656 (SCA)…………………………………………………………………….. 18.222

National Distributors Ltd, CIR v (1989) 3 NZLR 661………………………………………………. 3.2

National Lotteries Board v SA Education and Environment Project

…. 2012 (4) SA 504 (SCA)………………………………………………………………………… 18.139

National Police Service Union v Minister of Safety and Security

…. 2000 (4)SA 1110 (CC)…………………………………………………………………………. 18.142

National Trading Co Ltd v CIR 1943 AD 496, 12 SATC 171 …………………………………. 13.24

Nchanga Consolidated Copper Mines Ltd v COT 1962 (1) SA 381 (FC),

…. 24 SATC 469 ……………………………………………………………………………………….. 11.8

Nchanga Consolidated Copper Mines Ltd, COT v [1964] AC 947,

…. [1964] 1 All ER 208 (PC), 26 SATC 37 ………………………………………………….. 7.9, 11.8

Nedbank v Pestana 2009 (2) SA 189 (SCA), 71 SATC 97………………………………….. 18.115

Nedbank Ltd v The Master of the High Court (Witwatersrand Local Division)

…. and Others, Witwatersrand Local Division; case no 5619/08; not yet reported)….. 18.156

Nedbank Ltd, CIR v 1986 (3) SA 591 (A), 48 SATC 73 ………………………………………… 3.42

Nedbank, Pestana v [2008] 1 All SA 603 (W), 2008 (3) SA 466, 71 SATC 1…………… 18.115

Nedcor Bank Ltd and Another, Hindry v 1999 (2) SA 757 (W),

…. 61 SATC 163…………………………………………………………. 18.115, 21.9, 20.35, 24.195

Nederlandsche Bank voor Zuid Afrika v Estate John and Laridon 1939 AD 86 …………. 25.10

Neezor’s Executor, Slabber’s Trustee v 12 SC 163 ……………………………………. 23.4, 24.36

Nel, Boyd v 1922 AD 414………………………………………………………………………….. 24.110

Nel, CIR v [1997] 4 All SA 310 (T), 59 SATC 349 ………………………………………. 3.1, 3.34A

Nel, Hersch v 1948 (3) SA 686 (A)………………………………………………………………. 24.110

Nelson Mandela Bay Municipality, Vodacom (Pty) Ltd v 2012 (3) SA 139 (ECP)………… 22.21

Nemojim Pty (Ltd), CIR v 1983 (4) SA 935 (A),

…. 45 SATC 241 …………….. 2.20, 4.81, 7.2, 7.3, 7.8, 7.10, 7.11A, 7.35, 8.111, 9.30, 13.17,

………………………………………………………………………………… 13.18, 13.18A, 16.2, 25.1A

New Blue Sky GM Co Ltd v Marshall 1905 TS 363 ……………………………………………… 16.2

New Mines Ltd v CIR 1938 AD 455, 10 SATC 9 ………………………………………… 3.10, 25.17

New Nigel Estate Gold Mining Co Ltd, Odendaalsrust Municipality v

…. 1948 (2) SA 656 (O)…………………………………………………………………… 24.36, 24.143

New South Wales Associated Blue Metal Quarries Ltd v Federal

…. Commissioner of Taxation (1955) 94 CLR 509, 6 AITR 239 ……………………………… 16.2

New State Areas Ltd v CIR 1946 AD 610, 14 SATC 155 …………………………… 7.8, 7.9, 11.8

New Union Goldfields Ltd v CIR 1950 (3) SA 392 (A), 17 SATC 1 …. 15.4, 25.1C, 25.9, 25.10

New Urban Properties Ltd v SIR 1966 (1) SA 215 (A), 27 SATC 175 ……. 8.125, 19.57, 19.50

Newcastle Collieries Co Ltd v Borough of Newcastle 1916 AD 561 ………………………… 8.119

Newfield, COT v 1970 (3) SA 422 (RAD), 32 SATC 157 ……………………………….. 11.2, 11.4

Newman, Commissioner v 159 F 2d 848 (CCA –2 1947) ………………………………. 19.1, 19.3

Newton v FCT [1958] 2 All ER 759 (PC) ………………………………. 19.58, 19.35, 19.38, 19.38

Nicholson, Calcutta Jute Mills v 35 LT 275, 1 TC 83 …………………………………………… 14.42

Nicholson, Cesena Sulphur Company v 35 LT 275, 1 TC 88 ………………………………… 14.42

Niko, CIR v 1940 AD 416, 11 SATC 124 ……………………………………………….. 3.21, 18.144

Niselow v Liberty Life Association of South Africa Limited 1998 (4) SA 163 (SCA) …….. 20.11

Nissan SA (Pty) Ltd v CIR 1998 (4) SA 860 (SCA), [1998] 4 All SA 269 (A),

…. 60 SATC 449 ……………………………………………………………………………… 6.19, 25.7G

North Australian Cement Ltd v Federal Commissioner of Taxation (1969) 1 ATR 225 ….. 16.2

Nourse Mines Ltd, Union Government v 1912 TPD 924 ……………………………………….. 16.3

Nussbaum, CIR v 1996 (4) SA 1156 (A), 58 SATC 283 ……………………………………….. 3.42

NWK Ltd, C: SARS v 2011 (2) SA 67 (SCA) ……………………………………………………….. 9.4

Nyasaland Quarries and Mining Co Ltd, COT v (High Court of Nyasaland)

…. (February 1961), 24 SATC 579 …………………………………………………………………. 16.2

O

Oberholzer v C: SARS (unreported; Cape of Good Hope Provincial Division,

…. case 8714/1998)…………………………………………………………………………………… 22.9

Ocean Commodities Inc and others, Standard Bank of South Africa Ltd and

…. others v 1983 (1) SA 276 (A)…………………………………………………….. 9.4, 9.43, 24.23

Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 127……………………………. 5.2E, 14.42

Ocean Manufacturing Ltd, CIR v 1990 (3) SA 610 (A), 52 SATC 151 …………….. 19.32, 25.7I

Ochberg v CIR 1931 AD 215,

…. 5 SATC 93 ………… 2.2, 2.13, 3.2, 3.8, 4.68, 4.72, 7.18, 9.50, 13.1, 18.146, 19.52, 24.49

Ochberg v CIR 1933 CPD 256, 6 SATC 1 …………………………………………………….. 2.7, 2.9

Odendaal v KBI [1998] 2 All SA 461 (A), 60 SATC 191…………………………………….. 18.118

Odendaalsrust Municipality v New Nigel Estate Gold Mining Co Ltd

…. 1948 (2) SA 656 (O)…………………………………………………………………… 24.36, 24.143

Odeon Associated Theatres Ltd v Jones (Inspector of Taxes) [1972] 1 All ER 681 ……… 8.98

Odessa Waterworks Company, Wood v [1889] 42 ChD at 642 ……………………………… 9.34

Offit Enterprises (Pty) Ltd v Coega Development Corporation 2010 (4) SA 242 (SCA)… 22.17

Ogus v SIR 1978 (3) SA 67 (T), 40 SATC 100 …………………………. 23.5, 23.6, 23.19, 24.31

Ohlsson’s Cape Breweries & others v Muller & Macan 1940 CPD 371, 11 SATC 113 ….. 18.21

Oilwell (Pty) Ltd v Protec International Ltd and Others 2011 (4) SA 394 (SCA)…………. 7.48A

Olifantsrivierse Ko-operatiewe Wynkelders Bpk, Die, SBI v 1976 (3) SA 261 (A),

…. 38 SATC 79 ……………………………………………………………………. 6.22A, 7.2, 8.1, 8.18

Olitzki Property Holdings v State Tender Board 2001 (3) SA 1247 (SCA)………………… 22.21

Olivier, Higgs v [1952] 1 Ch 311 …………………………………………………………………… 3.40

Omnia Fertilizer Ltd v C: SARS 2003 (4) SA 513 (SCA), 65 SATC 159 …………………….. 4.58

Ontvanger van Inkomste v Smith 1995 (T), 60 SATC 8 …………………………. 18.174, 24.195

Ontvanger van Inkomste, Lebowa, en ’n ander v De Meyer NO

…. 1993 (4) SA 13 (A), 55 SATC 321 ……………………………………………………………. 18.21

Oosthuizen and another v Standard Credit Corporation Ltd

…. 1993 (3) SA 891 (A), 55 SATC 338 ……………………………………………………………. 7.10

Oosthuizen v Estate Oosthuizen 1903 TS 688 …………………………………………………… 15.4

Ord Forrest Pty Ltd v Federal Commissioner of Taxation

…. [1974] HCA 57, (1974) 130 CLR 124………………………………………………. 24.2, 24.143A

Orkin Bros (Pretoria) Ltd v CIR 1935 AD 9, 71 SATC 79 ……………………………………… 25.3

Oudekraal Estates (Pty) Ltd v City of Cape Town 2004 (6) SA 222 (SCA)…………………. 22.4

Ounsworth v Vickers Ltd [1915] 3 KB 267………………………………………………………….. 7.9

Ovation Recording Studios (Pty) Ltd v CIR 1990 (3) SA 682 (A), 52 SATC 163 ………….. 8.82

Ovenstone v SIR 1980 (2) SA 721 (A), 42 SATC 55 ……………………………….. 10.63, 10.64,

…………….. 11.10, 12.19, 12.20, 19.38, 19.59, 19.9, 19.13, 19.14, 19.15, 19.16, 23.3, 25.15

Overseas Trust Corporation Ltd v CIR 1926 AD 444,

…. 2 SATC 71 ……………………. 3.1, 3.2, 3.5, 3.8, 3.15, 3.16, 3.42, 5.14, 9.50, 14.44, 14.45

P

P, COT v 1978 (4) SA 781 (RAD), 40 SATC 215 ……………………………………….. 3.36, 19.50

Page NO v Blieden & Kaplan 1916 TPD 606 at 612……………………………………………….. 2.7

Paice, COT v (1962) 25 SATC 80 ……………………………………………………………….. 24.169

Paice, COT v (Federal Supreme Court) (August 1963), 25 SATC 385 …… 10.63, 10.64, 10.65

Palabora Mining Co Ltd v SIR 1973 (3) SA 819 (A), 35 SATC 159 …………….. 7.9, 7.27, 16.3

Pan-African Roadways Ltd, COT v 1957 (2) SA 535 (SR), 21 SATC 236 …………………… 7.40

Parak v Receiver of Revenue, Pietermaritzburg 1928 NPD 433, 4 SATC 91 …………… 18.113

Parekh v Receiver of Revenue & another 1948 (4) SA 940 (N), 15 SATC 412 …………. 18.75

Parker and others, Land and Agricultural Bank of SA v 2005 (2) SA 77 (SCA)………… 24.127

Park-Ross v Director, Office for Serious Economic Offences

…. 1995 2 BCLR 198 (C); 1995 2 SA 148 (C); 1995 1 SACR 530 (C)……………………….. 22.8

Parry-Jones v Law Society [1969] 1 Ch 1…………………………………………….. 18.113, 22.12

Partington v The Attorney General 21 LT 370 ………………………………………….. 19.39, 25.1

Paul, CIR v 1956 (3) SA 335 (A), 21 SATC 1 ………………………….. 3.2, 3.4, 3.11, 3.35, 3.42

Peacable Planet Inc v Ty Inc and H Ty Warner 362 F 3d 986 (2004)……………………… 19.32

Peake Lode Gold Mining Co L v Union Government 1932 TPD 48 …………………………. 13.15

Pearl Life Insurance Company, Chadwick v [1905] 2 KB 507 …………………………………. 4.3

Pearlman, Mullins & Meyer v 1917 TPD 639 ……………………………………………………. 14.43

Pienaar, Muller en ‘n ander v 1968 (3) SA 195 (A)……………………………………………. 11.2A

People’s Stores (Walvis Bay) (Pty) Ltd, CIR v 1990 (2) SA 353 (A),

…. 52 SATC 9 ………………………………………….. 2.3, 2.7, 2.9, 2.13, 2.21A, 4.68, 8.37, 25.3

Pepkor Retirement Fund v Financial Services Board 2003 (6) SA 38 (SCA)……………… 22.20

Pering Mine (Pty) Ltd v Director-General, Mineral and Energy Affairs and

…. others [2005] 4 All SA 641 (T), 67 SATC……………………………………………………… 16.6

Permanent Trustee Co of New South Wales Ltd, Hill v [1930] AC 720 (PC)…………………. 9.6

Peruvian Guano Co, Compagnie Financiere et Commerciale du E

…. Pacifique v (1882) 11 QBD 55 ………………………………………………………………. 18.143

Pestana v Nedbank [2008] 1 All SA 603 (W), 2008 (3) SA 466, 71 SATC 1……………. 18.115

Pestana, Nedbank v 2009 (2) SA 189 (SCA), 71 SATC 97…………………………………. 18.115

Peter v Peter & others 1959 (2) SA 347 (A) ……………………………………………………. 25.10

Peter & others, Peter v 1959 (2) SA 347 (A) …………………………………………………… 25.10

Peter Dixon & Son Ltd, Lomax v 25 TC 353 ……………………………………………………… 3.33

Phambili Fisheries, Minister of Environmental Affairs and Tourism v

…. 2003 (6) SA 407 (SCA)……………………………………………………………….. 18.139, 22.19

Pharmaceutical Manufacturers Association of SA: in re ex Parte

…. President of the Republic of South Africa 2002 (2) SA 67 (CC). 18.156, 22.4, 22.16, 22.18

Phato v Attorney-General, Eastern Cape, 1995 (1) SA 799 (E)………………………………. 22.5

Pickles, Bradford Corporation v [1895] AC 587 …………………………………………………. 19.1

Pick ’n Pay Employee Share Purchase Trust, CIR v 1992 (4) SA 39 (A),

…. 54 SATC 271 ………………………………………………….. 3.7, 3.12, 3.14, 3.34A, 3.42, 7.11

Pick ’n Pay Wholesalers, CIR v 1987 (3) SA 453 (A), 49 SATC 132 3.42, 7.11, 7.11A, 7.22, 23.5

Pillay t/a Newlands Sports Bar Liquor Store, Accolla v2010 (3) SA 116 (KZD),

…. 72 SATC 260…………………………………………………………………………………….. 18.222

Pincus v FCT (1985) ATC 4…………………………………………………………………………… 19.3

Pinestone Properties CC, C: SARS v 2002 (4) SA 202 (N), 63 SATC 421 …………………. 4.58

Plascon Holdings Ltd, CIR v 1964 (2) SA 464 (A), 26 SATC 101 …………………………… 13.24

Plate Glass & Shatterprufe Industries (Finance Co) (Pty) Ltd v SIR

…. 1979 (3) SA 1124 (T), 41 SATC 103 ……… 2.18, 7.1, 7.11, 7.4, 7.5, 7.9, 7.11, 7.18, 7.31

Platt v CIR 1922 AD 42, 32 SATC 142 ………………………………………. 3.1, 3.15, 6.34, 14.43

Platt v CIR 1934 AD 552, 7 SATC 75 …………………………………………………………….. 10.63

Plimmer v CIR (1958) NZLR 147……………………………………………………………………… 3.2

Plobar Estates (Pty) Ltd v CIR 1985 (Appellate Division) (May 1985), 47 SATC 98 ……… 3.35

Podlas v Cohen and Bryden NNO 1994 (4) SA 662 (T)……………………………………….. 22.17

Polonsky, CIR v 1942 TPD 249, 12 SATC 11 ……………………………………. 2.9, 2.21A, 12.15

Port Elizabeth Divisional Council, Vena v 1933 EDL 87……………………………………….. 8.129

Port Elizabeth Electric Tramway Co Ltd v CIR 1936 CPD 241,

…. 8 SATC 13 ………………… 7.3, 7.4, 7.5, 7.8, 7.9, 7.12, 7.13, 7.14, 7.23, 7.27, 7.40, 17.84

Port Elizabeth Municipality, Minister of Labour v 1952 (2) SA 522 ………………………….. 25.1

Port Elizabeth Municipality v Union Government 1918 AD 237 …………………………….. 15.32

Powell NO v van der Merwe 2005 (7) BCLR 675 (SCA); [2004] ZASCA 25………………… 22.9

Poynton v Crain 1910 AD 205 …………………………………………………………………….. 25.13

Premier, Mpumalanga v Executive Committee, Association of State-

…. Aided Schools, Eastern Transvaal 1999 (2) DS 91 (CC)………………………… 22.17, 22.18

President of the RSA v SARFU 1999 (4) SA 147 (CC)…………………………………………. 22.20

President of the Republic of SA and Others v Modderklip Boerdery (Pty)

…. Ltd 2004 (6) SA 40 (SCA) (2004 (8) BCLR 821)……………………………………………. 22.21

President of the Republic of South Africa v South African Rugby Football

…. Union 2000 (1) SA 1 (CC)…………………………………………………….. 22.16, 22.17, 22.18

Pretoria Portland Cement Co Ltd v Competition Commission 2003 (2) SA 385 (SCA)…… 22.9

Prévost Car Inc v The Queen 2008 TCC 231, [2008] 5 CTC 2306 at

…. [100] ,2009 FCA 57, [2010] 2 FCR 65…………………………………………………………. 9.43

Price v CIR 1946 AD 676, 14 SATC 177 ……………………………………………….. 10.57, 10.59

Prince v FCT (1959) 7 AITR 505 ……………………………………………………………………. 3.26

Processing Enterprises (Pvt) Ltd, COT v 1975 (2) SA 213 (RAD), 37 SATC 109 …………. 8.82

Producer v COT 1948 SR 62, 15 SATC 405 ………………………………………………………. 7.34

Professional Contract Administration CC, C: SARS v 2002 (1) SA 179 (T),

…. 65 SATC 119 ……………………………………………………………………………………… 20.11

Professional Suites Ltd v COT (High Court Northern Rhodesia) (December 1960),

…. 24 SATC 573 ………………………………………………………………………………… 4.55, 8.71

Protec International Ltd and Others,  Oilwell (Pty) Ltd v2011 (4) SA 394 (SCA)………… 7.48A

Provider v COT 1950 SR 161, 17 SATC 40 ………………………………………. 7.29, 8.13, 10.16

Pyott Ltd v CIR 1945 AD 128, 13 SATC 121 .. 2.18, 3.1, 3.19, 3.24, 7.1, 7.5, 7.10, 19.1, 25.4

Q

Queen, the, Prévost Car Inc v 2008 TCC 231, [2008] 5 CTC 2306 at [100],

…. 2009 FCA 57, [2010] 2 FCR 65………………………………………………………………….. 9.43

Queen the, St Michael Trust Corp v 2012 SCC 14 …………………………………………….. 14.39

Quinella Trading (Pty) Ltd v Minister of Rural Development 2010 (4) SA 308 (LCC)…… 22.18

Queen Slide Fasteners of SA (Pty) Ltd v Commissioner of Customs

…. 1953 (3) SA 195 (W), 19 SATC 73 …………………………………………………………….. 8.82

Qozeleni v Minister of Law and Order 1994 (3) SA 625 (E)……………………………………. 22.5

R

R v Bernstein 1920 CPD 323, 32 SATC 88 ……………………………………………………. 18.243

R v Bolon 1941 AD 345……………………………………………………………………………….. 19.4

R v Botha 1960 (4) SA 6 (T), 24 SATC 22 …………………………………………………….. 18.243

R v COT 1949 SR 41, 16 SATC 151 ………………………………………………………….. 4.1, 4.68

R v Chief Constable of Sussex, ex Parte International Trader’s Ferry Ltd 1999

…. (1) All ER 129 (HL)……………………………………………………………………………….. 22.20

R v Dimpsey; R v Allen [1999] STC 846 (CA, Criminal Division) ………………………….. 14.42

R v Hugo 1926 AD 268 ……………………………………………………………………………… 25.7I

R v Katz 1959 (3) SA 408 (C)…………………………………………………………….. 17.84, 24.35

R v Oakes (1986) 26 DLR (4th) 200 (SCC)……………………………………………………….. 22.5

R v Standard Tea and Coffee Co (Pty) Ltd 1951 (4) SA 412 (A) …………………………….. 25.1

R v Stone 1959 (1) SA 125 (SR), 22 SATC 242 ………………… 18.69, 18.225, 18.243, 24.192

R, COT v 1966 (2) SA 342 (RAD), 28 SATC 115 ………………………………………… 5.5, 12.17

R Koster & Son (Pty) Ltd & another v CIR 1985 (2) SA 831 (A),

…. 47 SATC 23 ……………………………………………………………….. 15.6, 15.8, 25.1A, 25.7B

R Ltd and K Ltd v COT (High Court of Zimbabwe March 1983),

…. 45 SATC 148 ………………………………………………………………. 2.5, 15.10, 15.19, 19.38

R, McLachlan v 1926 TPD 539, 2 SATC 129 …………………………………………………… 18.243

R, Young v 1911 EDL 231……………………………………………………………………………. 25.7I

Rabinowitz and another v De Beer’s Consolidated Mines Ltd and another

…. 1958 (3) SA 619 (A)………………………………………………………………………………… 9.4

Radin NO, MacDonald Ltd v 1915 AD 454 ………………………………………………………. 8.119

Ramsay, Commissioners of Inland Revenue v (1935) 20 TC 79 ……………………. 11.9, 24.51

Ramsay, IRC v [1982] AC 300 ……………………………………………………………………… 19.1

Ran International Supply Company (Pty) Ltd and Others v Mpumulanga

…. Gaming Board 1999 (8) BCLR 918 (T)……………………………………………………….. 22.19

Rand v Alberni Land Co Ltd (1920) 7 TC 629 (KB) ……………………………………………… 3.16

Randles Brothers & Hudson Ltd, Commissioner of Customs and Excise v 1941 AD 369,

…. 33 SATC 48……………………………………………………………. 7.4, 19.1, 19.3 19.22, 19.33

Rand Mines (Mining & Services) Ltd v CIR [1997] 1 All SA 279 (A), 59 SATC 85 …………. 7.9

Rand Ropes (Pty) Ltd v CIR 1944 AD 142,

…. 13 SATC 1 …………………………………. 13.97, 18.144, 18.156, 18.225, 22.3,22.4, 24.192

Rand Selections Corporation Ltd, CIR v 1956 (3) SA 124 (A),

…. 20 SATC 390 ……………………………………………………………………… 7.11A, 9.30, 13.18

Rand Speculation and Finance Co Ltd v CIR 1953 (1) SA 348 (A),

…. 18 SATC 325 ………………………………………………………………………….. 7.2, 7.9, 18.52

Rane Investment Trust v C: SARS [2003] 3 All SA 39 (SCA), 65 SATC 333 ……………… 8.51

Raubenheimer, SIR v 1969 (4) SA 314 (A), 31 SATC 209 ……………. 4.57B, 9.4, 7.27, 15.31

Raubex Konstruksie (Edms) Bpk, Regering van die Republiek van

…. Suid Afrika v (O) (1994) 56 SATC 167 ……………………………………………. 18.61, 18.115

Re Bird Ex Parte the Debtor v IRC [1962] 2 All ER 406 (CA) ………………………………….. 7.2

Re Spanish Prospecting Co Ltd [1911] 1 Ch 92 ……………………………………………….. 13.12

Realization Company v COT 1951 (1) SA 177 (SR), (1950 SR 182), 17 SATC 139 ……….. 3.9

Rèan International Supply Company (Pty) Ltd v Mpumalanga Gaming

…. Board 1999 (8) BCLR 918 (T)………………………………………………………………….. 22.15

Receiver of Revenue & another, Parekh v 1948 (4) SA 940 (N), 15 SATC 412 ………… 18.75

Receiver of Revenue, Cape v Cavanagh 1912 AD 459 ………………………………………… 11.8

Receiver of Revenue, Cape Town, Thorne and Molenaar NNO v 1976 (2)

…. SA 50 (C), 38 SATC 1 ……………………. 12.2, 12.14, 15.47, 15.48, 18.52, 18.114, 18.115

Receiver of Revenue, Pietermaritzburg, Parak v 1928 NPD 433, 4 SATC 91 ………….. 18.113

Receiver of Revenue, Port Elizabeth and Others, Jeeva and Others v1995

…. (2) SA 433 (SECLD), 57 SATC 187 …………………………………. 18.21, 22.5, 22.12, 22.13

Reef Estates Ltd v CIR 1954 (2) SA 593 (T), 19 SATC 153 …………………………… 7.9, 7.11A

Reflect-All 1025 CC v MEC for Public Transport,

…. Roads and Works, Gauteng Provincial Government 2009 (6) SA 391 (CC)………….. 22.11

Regering van die Republiek van Suid Afrika v Raubex Konstruksie

…. (Edms) Bpk (O) (1994) 56 SATC 167 …………………………………………….. 18.61, 18.115

Reid v IRC 1926 SC 589, 10 TC 673 …………………………………………………………….. 14.37

Reliance Land & Investment Co (Pty) Ltd v CIR 1946 WLD 171,

…. 14 SATC 47 ……………………………………………….. 3.12, 3.35, 3.42, 3.9, 18.146, 24.194

Relier (Pty) Ltd v CIR 1997 (SCA), 60 SATC 1 ……………………………………….. 19.48, 19.22

Rendle, COT v 1965 (1) SA 59 (SRAD), 26 SATC 326 …………………………………… 7.8, 7.27

Rental Entertainment CC, Manousakis v 1977 (4) SA 552 CPD ……………………………… 3.40

Revenue and Customs Commissioners, Shepherd v [2006] EWHC

….  1512 (Ch), [2006] STC 1821………………………………………………………………….. 14.37

Revenue and Customs Commissioners, Astall and another v [2010] STC 137……………. 19.2

Rex (Cape Provincial Division) (March 1925), Berman and others v1 SATC 72 18.71, 18.243

Rex, Harvey v 1927 TPD 878, 3 SATC 90 …………………………………………………….. 18.243

Rex Tearoom Cinema (Pty) Ltd v CIR 1946 TPD 338, 14 SATC 76 …………………………. 8.71

Rex, Venter v 1907 TS 910 ……………………………………………………………………….. 25.1B

Rex v Laughton 1930 NPD 47 at 53………………………………………………………………… 7.10

Rex v Levy 1929 AD 322 …………………………………………………………… 11.8, 24.47, 24.51

Rex v Van Rooyen 1949 (3) SA 899 (O) …………………………………………………………. 4.2G

Reynolds & Gibson v Crompton [1950] 2 All ER 502 …………………………………………… 3.14

Rezende Gold and Silver Mines (Pvt) Ltd, COT v 1975 (1) SA 968 (RAD),

…. 37 SATC 39 …………………………………………………………………………………. 3.36, 3.39

Rhodesia Congo Border Timber Company Ltd, COT v (Federal Supreme

…. Court of the Federation of Rhodesia and Nyasaland) (November 1961), 24 SATC 602 7.9

Rhodesia Metals Ltd v COT 1938 AD 282, 9 SATC 363 …………….. 3.2, 3.13, 13.20, 3.35, 5.3

Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland

…. [1933] AC 368, 6 SATC 225 …………………………………………………………………….. 8.94

Rhodesia Railways Ltd & others v COT 1925 AD 438,

…. 1 SATC 133 …………………………. 7.9, 8.78, 11.8, 24.51, 8.97, 8.119, 11.1, 14.45, 24.47

Rhodesian Metals Ltd (in liquidation) v COT 1940 AD 432,

…. 11 SATC 244 ………………………………………………………….. 5.3, 5.9, 5.15, 13.20, 14.23

Richards Bay Iron & Titanium (Pty) Ltd and Another v CIR

…. 1996 (1) SA 311 (A), 58 SATC 55 ……………………………………………………………. 8.111

Riches v Westminster Bank Ltd [1947] 1 All ER 469 …………………………………………… 7.34

Richmond Estates (Pty) Ltd, CIR v 1956 (1) SA 602 (A),

…. 20 SATC 355 ………………………………………………… 3.2, 3.5, 3.8, 3.10, 3.12, 3.21, 3.35

Riddell, Turner Morris (Pty) Ltd v 1996 (4) SA 397 (E) ………………………………………… 3.40

Ridgeway Hotel Ltd, COT v (Federal Supreme Court) (November 1961),

…. 24 SATC 616 …………………………………………………………… 8.71, 18.127, 18.144, 25.2

Rile Investments (Pty) Ltd, SIR v 1978 (3) SA 732 (A),

…. 40 SATC 135 …………………………………………………………. 3.2, 3.5, 3.8, 3.9, 3.10, 3.12

Rishworth v SIR 1964 (4) SA 493 (A), 26 SATC 275 ………………………. 2.9, 2.19, 2.21, 7.23

Robbins v Commissioners of Inland Revenue [1920] 1 KB 51 ……………………………… 14.43

Roberts v CIR 1924 SR 33 …………………………………………………………………………. 18.76

Robin Consolidated Industries Ltd v CIR [1997] 2 All SA 195 (A),

…. 59 SATC 199 ……………………………………………………………………….. 7.16, 8.127, 25.4

Robinson v COT 917 TPD 542, 32 SATC 41 …………………………………………………….. 14.37

Rolls v Miller (1884) 27 ChD 71 ………………………………………………………… 14.43, 24.100

Rolls-Royce Ltd v Jeffrey (Inspector of Taxes) [1962] 1 All ER 801 (HL), 40 TC 443 …… 3.34

Ropty (Edms) Bpk v SBI (Appellate Division) (May 1981), 43 SATC 141 …….. 3.2, 3.5, 19.50

Rose & Company v Campbell [1968] 1 All ER 405 (ChD) …………………………………….. 8.78

Rosen, SIR v 1971 (1) SA 173 (A), 32 SATC 249 ……………………………………. 12.15, 12.16

Rosenberg, Bitcon v 1936 AD 396 ……………………………………………………. 18.146, 24.194

Roux v Die Meester 1997 (1) SA 815 (T)………………………………………………………… 22.17

Rudolph and Another v CIR and Others 1994 (3) SA 771 (W), 56 SATC 249……………… 22.8

Rudolph and Another v CIR and Others 1996 (2) SA 886 (A), 58 SATC 183………………. 22.8

Rudolph and Another v CIR and Others 1997 (4) SA 391 (SCA), 59 SATC 399…………… 22.8

Rudolph’s Executors, Meyer and Others v 1918 AD 70………………………………………… 23.6

Rustproof Metal Window Co Ltd v CIR [1947] 2 All ER 454, 29 TC 243 (CA) ……………… 3.22

S

S, Van der Walt v 1989 (2) SA 212 (W), 52 SATC 186 …………………………………….. 18.243

S v Bennett-Cohen 1985 (2) SA 465 (Z), |47 SATC 131 ……………………………………. 3.34A

S v COT (SR) (October 1961), 24 SATC 744 …………………………………………. 3.2, 3.4, 3.35

S v Clearwater Tea Manufacturing (Pvt) Ltd 1975 (3) SA 865 (RAD), 37 SATC 279 …….. 8.82

S v Majavu 1994 (4) SA 268 (CK)………………………………………………………………….. 22.5

S v Roberts 1999 (4) SA 915 (SCA)………………………………………………………………. 22.20

S v Safatsa 1988 (1) SA 868 (A)………………………………………………………………….. 22.12

SABC v McKenzie [1999] 1 BLLR 1 (LAC)……………………………………………………….. 20.11

SA Bazaars (Pty) Ltd v CIR 1952 (4) SA 505 (A), 18 SATC 240 ….. 8.126, 8.127, 19.57, 25.4

SA Education and Environment Project, National Lotteries Board v

…. 2012 (4) SA 504 (SCA)………………………………………………………………………… 18.139

SA Estates and Finance Corporation Ltd v CIR 1927 AD 230, 21 SATC 93 ………………. 25.13

‘SAM’ v COT 1980 (2) SA 75 (ZR), 42 SATC 1 ……………………………… 3.5, 3.35, 3.36, 3.42

SA Marine Corporation Ltd v CIR 1955 (1) SA 654 (C),

…. 20 SATC 15 ……………………………………………………. 2.18, 3.14, 3.25, 7.31, 19.1, 25.4

SA Mutual Trust & Assurance Co Ltd, Barkett v 1951 (2) SA 353 (A) …………………….. 25.1B

SA Mutual Unit Trust Management Co Ltd, CIR v 1990 (4) SA 529 (A),

…. 52 SATC 205 ………………………………………………………………………….. 18.127, 18.176

SA Silicone Products (Pty) Ltd, C: SARS v 2004 (SCA), 66 SATC 13……………………….. 8.89

SA Veterinary Council v Szymanski 2003 (4) SA 42 (SCA)…………………………. 22.20, 22.22

SBI v Lourens Erasmus (Edms) Bpk 1966 (4) SA 434 (A),

…. 28 SATC 233 ……………………………………………………….. 10.19, 19.57, 25.7E, 24.101A

SBI v Olifantsrivierse Ko-operatiewe Wynkelders, Die Bpk 1976 (3) SA 261 (A),

…. 38 SATC 79………………………………………………………………………………………… 6.22A

SIR v Hartzenburg 1966 (1) SA 405 (A) ………………………………………………………….. 19.1

SIR, Hicklin v 1980 (1) SA 481 (A), 41 SATC 179……………………………………….. 19.1, 19.3

SNF (Australia) Pty Ltd, FCT of T v 2011 ATC 20–265; [2011] FAFC 74…………………… 17.54

S (Pvt) Ltd v COT 1969 (3) SA 208 (R), 31 SATC 77 ……………………. 18.146, 19.32, 24.194

S (Pvt) Ltd and B (Pvt) Ltd v COT (1985) 47 SATC 103………………………………………… 25.5

ST v COT (1972) 35 SATC 99 ……………………………………………… 4.68, 9.2, 25.7A, 24.169

St Helens Farm (ACT) Pty Ltd, Barwick CJ in Federal Commissioner of

…. Taxation v [1981] HCA 4, (1981) 146 CLR 336………………………………….. 24.2, 24.143A

St Michael Trust Corp v the Queen 2012 SCC 14 ……………………………………………… 14.39

Saacks v CIR 1979 (1) SA 359 (C), 40 SATC 248 …………………….. 7.7, 12.7, 18.65, 18.127

Sacks v CIR 1946 AD 31, 13 SATC 343 ………………………………………….. 2.10, 3.31, 24.51

Sackstein NO v South African Revenue Service and Others 2000 (2)

…. SA 250 (SE), 62 SATC 206……………………………………………………………………… 18.21

Safranmark (Pty) Ltd, SIR v 1982 (1) SA 113 (A), 43 SATC 235 … 8.50B, 8.82, 18.52, 25.1C

Salisbury Board of Executors Ltd v COT 1941 SR 147, 12 SATC 1 …………………………. 3.14

Sallies Ltd v C: SARS (2008) 70 SATC 39 (W)……………………………………………. 7.35, 7.37

Samril Investments (Pty) Ltd v C: SARS 2003 (1) SA 658 (SCA), 65 SATC 1 ……………. 3.44

Samson v MNR [1943] CTC 47 ……………………………………………………………………. 14.43

Saner, CIR v 1927 TPD 162, 2 SATC 199 …………………………. 3.16, 15.54, 19.1, 19.3, 25.1

Sappi Fine Papers (Pty) Ltd v CIR 1993 (4) SA 694 (T), 56 SATC 9……………………….. 25.17

Sasol Oil (Pty) Ltd v Metcalfe NO 2004 (5) SA 161 (W)……………………………… 22.10, 22.20

Savage v CIR 1951 (4) SA 400 (A), 18 SATC 1 ……………………………………… 10.59, 25.1B

Schlesinger v CIR 1964 (3) SA 389 (A), 26 SATC 149 ………………………………………. 10.57

Schonegevel v CIR 1937 CPD 258, 9 SATC 99 ………………………………………………… 7.11A

Schroeder, Lagunas Nitrate Co Ltd v (1901) 85 LT 22 …………………………………. 2.8, 13.51

Scoble, Secretary of State of India v [1903] AC 299 ……………………………………………. 4.3

Scott v Federal Commissioner of Taxation [1966] HCA 48 (High Court of Australia)…….. 4.68

Scottish Provident Institution, Commissioners of Inland Revenue v [2004] UKHL 52 …. 19.50

Scribante Construction (Pty) Ltd, C: SARS v 2001 (2) SA 601 (E), 62 SATC 443 ……….. 7.37

Searles Ltd v CIR 1943 OPD 157, 12 SATC 312 ………………………………………………. 13.24

Secretary of Finance, Esselmann v 1991 (3) SA 681 (Nm), 53 SATC 285 ……………… 18.116

Secretary for Finance v Esselmann 1988 (1) SA 594 (SWA), 50 SATC 1 ………………. 18.116

Secretary of State of India v Scoble [1903] AC 299 …………………………………………….. 4.3

Seeff Properties CC v CIR (1993) 60 SATC 407…………………………………………………… 7.9

Senior & another v CIR 1960 (1) SA 709 (A), 23 SATC 301 …………………………………… 3.2

Sentra-Oes Koöperatief Bpk v KBI 1995 (3) SA 197 (A),

…. 57 SATC 109 …………………………………………………….. 7.4, 7.43, 17.16, 25.7D, 25.15A

Shah v Barnet London Borough Council and Other Appeals1983

…. 1 ALL ER 226 (HL) 234…………………………………………………………………………… 14.37

Shapiro, CIR v 1928 NPD 436, 4 SATC 29 ……………………………………………………….. 7.35

Shear, Eye of Africa Developments (Pty) Ltd v 2012 (2) SA 186 (SCA)………………….. 22.20

Shein, COT (SR) v 1958 (3) SA 14 (FC), 22 SATC 12 …………………………………………… 5.8

Shell SA Pension Fund v CIR 1982 (2) SA 541 (C), 44 SATC 39 …………………………….. 7.10

Shell Southern Africa Pension Fund v CIR 1982 (2) SA 541 (C),

…. 44 SATC 39 …………………………………………………… 4.1, 4.13, 17.6, 18.52, 20.2, 23.19

Shell Southern Africa Pension Fund, CIR v 1984 (1) SA 672 (A),

…. 46 SATC 1 ……………………………………………………………………………. 4.13, 20.2, 25.1

Shelton v C: SARS, Deutschmann NO and Others v C: SARS;

…. [2000] 1 All SA 198 (E), 62 SATC 191……………………………………………………… 18.113

Shelton v SARS 2002 (2) SA 9 (SCA)…………………………………………………….. 22.9, 22.18

Shenker v The Master & another 1936 AD 136 ……………………………………………….. 25.1B

Shepherd v Revenue and Customs Commissioners [2006] EWHC 1512 (Ch),

…. [2006] STC 1821…………………………………………………………………………………. 14.37

Sherwood Starr Gold Mining Co Ltd v COT 1943 SR 23 ………………………………… 3.36, 4.56

Shewan James and Co Ltd v Commissioner of Customs and Excise 1955

…. (4) SA 305 (A), 20 SATC 307……………………………………………………………………. 25.1

Shidiack v Union Government 1912 AD 642 ………………………………………….. 18.156, 22.3

Shingadia Bros v Shingadia 1957 (3) SA 197 …………………………………. 11.8, 24.47, 24.51

Shingadia, Shingadia Bros v 1957 (3) SA 197 ………………………………… 11.8, 24.47, 24.51

Shiu, Union Government v 1955 (1) SA 298 (T), 20 SATC 28 ……………………………… 18.21

Short v Henderson Ltd 1946 Sc LT 231………………………………………………………….. 20.11

Sidley, SIR v 1977 (4) SA 913 (A), 39 SATC 153 …………………………….. 12.20, 19.1, 19.33

Sidumo v Rustenburg Platinum Mines Ltd 2008 (2) SA 24 (CC)…………….. 22.3, 22.16, 22.20

Silver v Silver 1937 NPD 129, 9 SATC 6 ……………………………………………….. 13.99, 18.21

Silverglen Investments (Pty) Ltd, SIR v 1969 (1) SA 365 (A),

…. 30 SATC 199 ………………………………………………………….. 2.3, 2.4, 17.26, 18.65, 25.3

Silver, Silver v 1937 NPD 129, 9 SATC 6 ………………………………………………. 13.99, 18.21

Simelane v Minister of Justice and Constitutional Development 2009 (5) SA 485 (C) 22.3, 22.20

Simpson, CIR v 1949 (4) SA 678 (A),

…. 16 SATC 268 …………………………………….. 10.38, 19.50, 25.1, 25.1D, 25.7, 25.7H, 25.9

Singh v C: SARS 2003 (4) SA 520 (SCA)……………………………………………………….. 22.18

Slabber’s Trustee v Neezor’s Executor 12 SC 163 …………………………………….. 23.4, 24.36

Slotar, CIR v (Magistrate’s Court Johannesburg), 10 SATC 311…………………………… 18.169

Slutzkin v FCT (1977) 140 CLR 314………………………………………………………………… 19.3

Smant, SIR v 1973 (1) SA 754 (A), 35 SATC 1 ………………………………………….. 2.19, 2.21

Smartphone SP (Pty) Ltd v Absa Bank 2004 (3) SA 65 (W)…………………………………. 22.18

Smit v Workmen’s Compensation Commissioner 1979 (1) SA 51 (A) …………….. 7.10, 20.11

Smit NO and Others, Hyundai Motor Distributors (Pty) Ltd and

…. Others v 2000 (2) SA 934 (T), 62 SATC 316 ……………………………………….. 18.21, 22.9

Smit, SIR v 1965 (3) SA 591 (A), 27 SATC 89 …………………………………………… 3.12, 3.36

Smith v Anderson (1880) 15 ChD 247 ………………………….. 3.13, 6.34, 14.43, 14.44, 19.38

Smith v CIR 1964 (1) SA 324 (A),

…. 26 SATC 1 ……………………….. 19.1, 19.4, 19.7, 19.9, 19.15, 19.35, 19.45, 19.52, 19.59,

Smith v SIR 1968 (2) SA 480 (A), 30 SATC 35 ……………… 7.8, 7.28, 7.32, 7.49A, 8.1, 8.76

Smith v Smith (1923) 39 TLR 633 …………………………………………………………………… 4.3

Smith, C: SARS v 2002 (6) SA 621 (SCA), 65 SATC 6 ………………………………………… 15.4

Smith, DG, CIR v 1997 (N), 60 SATC 397 ……………………………………………………….. 7.34

Smith, Ontvanger van Inkomste v 1995 (T), 60 SATC 8 …………………………………… 24.195

Smith, Tennant v………………………………………………………………………………………. 2.9A

Snider v CIR 1945 WLD 250, 13 SATC 374 …………………………………………………….. 12.15

Snook v London & Westriding Investments [1967] 2 QB 786…………………………. 19.1, 19.3

Snyman en Webster, KBI v (1994) 56 SATC 149 ………………………………………………. 3.29

Solaglass Finance Company (Pty) Ltd v CIR 1991 (2) SA 257 (A),

…. 53 SATC 1 ……………………………………………………………………………… 7.4, 7.11, 7.43

Soldier v COT 1943 SR 130 …………………………………………………………. 5.2A, 14.37, 24.5

Solicitor-General, Theophile v [1950] 1 All ER 405 (HL) ………………………………………… 7.2

Somers Vine, SIR v 1968 (2) SA 138 (A), 29 SATC 179 ……… 4.69, 4.70, 20.11, 25.1, 25.10

Soocher, Botha v 1941 TPD 245, 12 SATC 37 …………………………………………………… 8.73

Sothern-Smith v Clancy [1940] 2 KB 276, [1941] 1 All ER 111 ……………………………….. 4.3

Sothiros, Faithill Holdings (Pty) Ltd v 1976 (4) SA 197 (T)…………………………………… 24.36

South African Custodial Services (Pty) Ltd, C: SARS v 2012

…. (1) SA 522 (SCA), 74 SATC 61………………………………………………………………… 8.111

South African Iron and Steel Industrial Corporation Ltd v Moly Copper

…. Mining and Exploration Co (SWA) Ltd 1993 (4) SA 705 (NmHC)…………………………… 9.6

South African Mutual Fire and General Insurance Co Ltd v Fouche………………………….. 25.5

South African Revenue Service and Others, Sackstein NO v 2000

…. (2) SA 250 (SE), 62 SATC 206………………………………………………………………… 18.21

South African Rugby Football Union, President of the Republic of

…. South Africa v2000 (1) SA 1 (CC)…………………………………………… 22.16, 22.17, 22.18

Southern Era Resources Ltd v Farndell NO 2010 (4) SA 200 (SCA) at 206………………….. 2.7

South Deeps Ltd, COT v 1918 AD 605 …………………………………………………….. 3.35, 3.36

Southern Life Association v CIR 1985 (2) SA 267 (C), 47 SATC 15………………………… 25.12

Spassked (Pty) Ltd v Commissioner of Taxation 2003 ATC 4……………………………….. 22.18

Spencer, COT v (Federal Supreme Court) (April 1962), 24 SATC 751 …………………….. 4.71

Spotless v COT 96 ATC 5201 ……………………………………………………………………… 19.59

Spotless Services Ltd, FCT v 96 ATC 5201 ……………………………………………… 19.4, 19.59

Spotless Services Ltd, Federal Commissioner of Taxation v (1996)

…. 71 ALJR 81; 34 ATR 183………………………………………………………………………… 19.38

Sprigg Investment 117CC t/a Global Investments, C: SARS v

…. 2011 (4) SA 551 (SCA) 73 SATC 115……………………………………………… 18.35, 18.139

Standard Bank of SA Ltd, CIR v 1985 (4) SA 428 (A), 47 SATC 179 ………… 7.10, 7.34, 7.35

Standard Bank of South Africa Ltd and others v Ocean Commodities

…. Inc and others 1983 (1) SA 276 (A)…………………………………………….. 9.4, 9.43, 24.23

Standard Bank v Wentzel & Lombard 1904 TS 828……………………………………. 11.8, 24.51

Standard Tea and Coffee Co (Pty) Ltd, R v 1951 (4) SA 412 (A) ……………………………. 25.1

Stander v CIR 1997 (3) SA 617 (C), 59 SATC 212 2.9A, 4.68, 9.4, 24.2, 24.12, 25.7A, 24.49

Stanley, Gramaphone & Typewriter Company Ltd v [1908] 2 KB 89 ……………………… 14.42

Stedeford v Beloe (1932) 16 TC 521 ……………………………………………………………….. 4.3

Steele Bros & Co Ltd, Borland’s Trustee v [1901] 1 Ch 279…………………………… 9.4, 24.23

Steenkamp v Union Government 1947 (1) SA 449 (C), 14 SATC 218 ………………….. 18.169

Steenkamp, Du Preez v 1926 TPD 362 …………………………………………………………… 15.4

St Helens Farm (ACT) Pty Ltd, Federal Commissioner of Taxation v

…. [1981] HCA 4, (1981) 146 CLR 336…………………………………………………………….. 24.2

Stellenbosch Farmers’ Winery, CIR v 1945 CPD 377, 13 SATC 381 ………………………… 7.13

Stellenbosch Farmers’ Winery Ltd, CIR v 1989 (4) SA 772 (C), 51 SATC 81 ……… 8.82, 25.1

Stephan v CIR 1919 WLD 1, 32 SATC 54 ……………………………………………….. 3.15, 14.43

Stevens v C: SARS (2007) 69 SATC 1…………………………………………………………….. 4.68

Stevens, Hudson’s Bay Company Ltd, The v (1909) 25 TLR 709, 5 TC 424 ……….. 3.11, 3.36

Stewarts & Lloyds of South Africa Ltd v COT 1955 (1) SA 151 (A), 19 SATC 331 ……… 18.76

Stokes (Inspector of Taxes), Ensign Tankers (Leasing) Ltd v

…. [1992] 2 All ER 275 (HL)………………………………………………………………………….. 19.1

Stone v CIR 1974 (3) SA 584 (A), 36 SATC 117 ……………………….. 7.3, 7.4, 7.9, 7.31, 8.37

Stone, Hitch v [2001] STC 214………………………………………………………………………. 19.3

Stone, R v 1959 (1) SA 125 (SR), 22 SATC 242 ……………….. 18.69, 18.225, 18.243, 24.192

Stott, CIR v 1928 AD 252, 3 SATC 253 3.1, 3.2, 3.6, 3.11, 3.12, 3.13, 3.15, 3.35, 7.2, 14.43

Strathmore Consolidated Investments Ltd, CIR v 1959 (1) SA 469 (A),

…. 22 SATC 213 …………………………………………………………………….. 3.1, 3.9, 3.10, 3.42

Strathmore Exploration & Management Ltd, CIR v 1956 (1) (SA) 591 (A),

…. 20 SATC 375 ……………………………………………………………….. 3.6, 3.35, 8.112, 14.43

Strathmore Holdings (Pty) Ltd v CIR 1959 (1) SA 460 (A), 22 SATC 203 …………………. 3.42

Stronach, DCT (Qld) v (1936) 55 CLR 305 ……………………………………………………….. 16.2

Strong and Co of Romsey Ltd v Woodifield (Surveyor of Taxes) [1906] AC 448,

…. 5 TC 215 …………………………………………………………………………… 7.11, 8.100, 8.130

Stroud Riley & Co Ltd v SIR 1974 (4) SA 534 (E), 36 SATC 143 …………………………. 18.176

Struben Minerals (Pty) Ltd SIR v 1966 (4) SA 582 (A), 28 SATC 248 …………. 3.16, 3.36, 4.3

Strydom v Griffin Engineering Co 1927 OPD 47, 3 SATC 1 …………………………………… 18.2

Subbulutchmi v Minister of Police & another 1980 (3) SA 396 (D)…………………………… 25.5

Sub-Nigel Ltd v CIR 1948 (4) SA 580 (A),

…. 15 SATC 381 …………. 4.68A, 7.1, 7.3, 7.7, 7.8, 7.9, 7.12, 7.15, 7.16, 9.29, 13.18, 18.65

Sun Newspapers Ltd v FCT (1938) 61 CLR 337………………………………………………….. 7.22

Sunnyside Centre (Pty) Ltd, CIR v 1993 (3) SA 940 (T), 55 SATC 150 ……………………. 7.34

Sunnyside Centre (Pty) Ltd, CIR v 1997 (1) SA 68 (A), 58 SATC 319 . 7.11, 7.34, 8.70C 19.3

Swaziland Ranches Ltd, COT v (Swaziland Court of Appeal) (July 1978),

…. 40 SATC 232 ……………………………………………………… 8.17, 15.30, 15.31, 15.34, 25.1

Swedish Central Railway Company v Thompson [1925] AC 495;

…. [1924] All ER Rep 710 ………………………………………………………………………….. 14.42

Syfrets Participation Bond Managers Ltd v C: SARS 2001 (2) SA 359 (SCA),

…. 63 SATC 1 …………………………………………………………………………………………. 8.111

T

T v COT 1978 (4) SA 665 (R), 40 SATC 179 ……………………………………………. 3.12, 8.111

T v COT (R) (January 1972) 34 SATC 15 …………………………………………………………. 3.42

‘T’ Co Ltd v COT 1966 (2) SA 16 (R), 28 SATC 67 ……………………. 3.7, 3.42, 5.14, 5.15, 7.2

‘T’ Company, COT (SR) v 1957 (4) SA 90 (SR), 21 SATC 335 ……………………………… 25.13

‘T’ Company Ltd, COT v 1980 (4) SA 738 (ZRAD), 42 SATC 167 ……………………………. 3.42

TC v The Melbourne Trust [1914] AC 1001…………………………………………………………. 3.1

TI Ltd v COT 1961 (1) SA 11 (SR), 24 SATC 136 ………………………………………………… 7.9

Taeuber and Corssen (Pty) Ltd v SIR 1975 (3) SA 649 (A),

…. 37 SATC 129 ………………………………………………………….. 3.20, 3.23, 3.40, 7.41, 8.76

Tarry & Co, Joubert v 1915 TPD 277 …………………………………….. 11.1, 24.47, 11.8, 24.51

Tasman Group Services Pty Ltd, Commissioner of Taxation v 2009

…. ATC 20–138, (2009) 180 FCR 128………………………………………………………………. 7.11

Tate & Lyle Ltd, Morgan (Inspector of Taxes) v [1954] 2 All ER 413 (HL) …………… 7.9, 7.13

Tati Company Ltd v Collector of Income Tax, Botswana

…. (Court of Appeal Botswana) (October 1974), 37 SATC 68 . 3.2, 3.8, 3.10, 3.11, 3.12, 3.36

Taxpayer v Commissioner of Taxes, Botswana (Court of Appeal, Botswana)

…. (April 1980), 43 SATC 118 ………………………………………………. 2.19, 2.21, 4.69, 25.13

Taylor, CIR v 1936 AD, CIR v 100, 8 SATC 1 ………………………………………………… 18.125

Taylor v Good (Inspector of Taxes) [1974] 1 All ER 1137 …………………………….. 3.11, 3.16

Tennant v Smith……………………………………………………………………………………….. 2.9A

The Endeavour Foundation and Another v COT 1995 (1) ZLR 339 (SC),

…. 57 SATC 297 (Z)…………………………………………………………………………………… 25.1

The Master & another, Van Zyl NO v 1991 (1) SA 874 (E), 49 SATC 165 ………………. 18.118

The Master of the High Court (Witwatersrand Local Division) and Others,

…. Nedbank Ltd v Witwatersrand Local Division; case no

…. 5619/08; not yet reported)…………………………………………………………………… 18.156

Theophile v Solicitor-General [1950] 1 All ER 405 (HL) …………………………………………. 7.2

Thompson v Minister of National Revenue 2 DTC 812 (SCC)………………………… 5.2A, 14.37

Thompson, CIR v 1935 TPD 166, 7 SATC 197 …………………………………………………… 7.49

Thompson, Swedish Central Railway Company v [1925] AC 495;

…. [1924] All ER Rep 710 ………………………………………………………………………….. 14.42

Thompson, Union Government v 1919 AD 425 ………………………………………………… 25.11

Thompson’s Estate, Master, The, v 1961 (2) SA 20 (FC), 24 SATC 157 ………………….. 10.64

Thomson v Minister of National Revenue 2 DTC 812 (SCC) ………………………………… 14.37

Thor Chemicals SA (Pty) Ltd, C: SARS v 2000 (N), 62 SATC 308 …………………………… 8.76

Thorne and Molenaar NNO v Receiver of Revenue, Cape Town 1976 (2) SA 50 (C),

…. 38 SATC 1 ………………………………….. 12.2, 12.14, 15.47, 15.48, 18.52, 18.114, 18.115

Ticktin Timbers CC, CIR v 1997 (3) SA 625 (C), 59 SATC 260 ………………………………. 7.37

Ticktin Timbers CC v CIR [1999] 4 All SA 192 (A), 61 SATC 399 ….. 7.11, 7.11A, 7.37, 8.130

Tiger Oats, Maize Board v (case no 16436/98; Transvaal Provincial Division)………… 18.169

Tiger Oats Ltd, C: SARS v [2003] 2 All SA 604 (SCA), 65 SATC 281 …………………….. 14.44

Timberfellers (Pty) Ltd v CIR 1994 (N), 59 SATC 153………………………………………… 8.127

Tlabakoe, AA Mutual Insurance Association Ltd v 1970 (1) SA 302 (A)…………………….. 25.5

Tobacco Father v COT 1951 (1) SA 150 (SR), 17 SATC 395 …………………………………. 7.12

Tod, CIR v 1983 (2) SA 364 (N), 45 SATC 1 …………………………. 3.4, 3.11, 3.12, 3.14, 3.42

Todd, Egyptian Delta Land and Investment Company Ltd v [1929] AC 1 ………………… 14.42

Tonkin, Union Government v 1918 AD 533 …………………………………………………….. 4.67B

Toohey’s Ltd v Commissioner of Taxation (NSW) (1922) 22 SR (NSW) 432………………… 7.5

Tornado Transport (Edms) Bpk v KBI 1997 (T), 62 SATC 373 ………………………………… 7.8

Touriel v Minister of Internal Affairs, Southern Rhodesia 1946 AD 535 ……………………. 25.1

Tower MCashback, Commissioners for Her Majesty’s Revenue and

…. Customs v LLP 1 [2011] UKSC 19……………………………………………………… 19.3, 19.38

Toyota South Africa Motors (Pty) Ltd v C: SARS 2002 (4) SA 281 (SCA),

…. 64 SATC 421 ………………………………………………………………………………. 6.19, 18.52

Transatlantic Fire Insurance Company, Ehrig and Weyer v 1905 TS 560 .. 11.8, 24.47, 24.51

Transvaal Associated Hide and Skin Merchants v Collector of Income Tax,

…. Botswana (Court of Appeal Botswana) (May 1967) 29 SATC 97 ………….. 5.4, 5.15, 17.55

Transvaal Bookmakers’ Association (Co-operative) Ltd, CIR v

…. 1953 (3) SA 203 (T), 19 SATC 14 ……………………………………………………………. 17.20

Transvaalse Suikerkorporasie Bpk, KBI v 1985 (2) SA 666 (T),

…. 47 SATC 34 ……………………………………………………………………. 3.23, 18.139, 18.156

Transvaalse Suikerkorporasie Bpk, KBI v 1987 (2) SA 123 (A),

…. 49 SATC 11 …………………………………………………………….. 3.23, 18.139, 18.156, 22.4

Traub, Administrator, Transvaal v 1989 (4) SA 731 (A)…………………………….. 22.18, 22.22

Tregg v Hunt [1896] AC ……………………………………………………………………………… 11.8

Trend Finance (Pty) Ltd v C: SARS 2005 (4) All SA 657 (C), 67 SATC 334………………. 22.18

Trevor Smallwood and Mary Caroline Smallwood, Trustees of the Trevor

…. Smallwood Trust v HM Revenue and Customs [2008] UKSPC 669…………………….. 14.42

Trow, SIR v 1981 (4) SA 821 (A), 43 SATC 189 …………………………. 13.96, 18.127, 24.193

Trust Bank of Africa Ltd, The, SIR v 1975 (3) SA 652 (A),

…. 37 SATC 87 ……… 3.1, 3.2, 3.4, 3.5, 3.8, 3.10, 3.11, 3.12, 3.13, 3.15, 3.42, 14.43, 19.50

Trust Bank of Africa Ltd v SIR 1977 (4) SA 469 (C), 39 SATC 160 ……… 18.147, 25.1A, 25.6

Trust Bank of Africa Ltd v SIR 1978 (4) SA 850 (C), 40 SATC 243 ……… 18.147, 25.1A, 25.6

Trustees of the Hull Trust Fund v CIR 1931 WLD 193, 5 SATC 201 ……………………….. 12.15

Tuck, CIR v 1987 (2) SA 219 (T), 49 SATC 28 …………………….. 3.1, 3.40, 4.67, 7.11A, 8.28

Tuck v CIR 1988 (3) SA 819 (A), 50 SATC 98 ……………………………………… 3.1, 3.40, 4.67

Turnbull v CIR 1953 (2) SA 573 (A),

…. 18 SATC 336 ……………………… 4.56, 4.58, 7.9, 7.19, 8.37, 8.73, 8.73Ae, 18.52, 18.127,

………………………………………………………………………………………. 18.139, 18.143, 23.19

Turner Morris (Pty) Ltd v Riddell 1996 (4) SA 397 (E) …………………………………………. 3.40

Tweddle v FCT (1942) 180 CLR 7…………………………………………………………………….. 7.5

U

Udwin, May v 1981 (1) SA 1 (A) ………………………………………………………………… 18.143

Udwin & Vrettos, COT v (High Court Rhodesia) (October 1964), 27 SATC 19 …………….. 3.42

Ulde v Minister of Home Affairs 2008 (6) SA 483………………………………………………. 22.10

Umtali Finance (Pty) Ltd v COT 1962 (3) SA 281 (FC),

…. 24 SATC 680 ……………………………………………. 2.20, 7.2, 7.11A, 13.17, 13.18, 13.18A

Union-Castle Mail Steamship Co Ltd v CIR 1924 AD 200, 1 SATC 11 …………… 18.52, 18.143

Union Corporation Ltd & others v Commissioners of Inland Revenue

…. [1953] AC 482, 34 TC 207 …………………………………………………………………….. 14.42

Union Government (Minister of Mines and Industries) v Union Steel

…. Corporation (SA) Ltd 1928 AD 220 …………………………………………………………. 18.156

Union Government, Moosa v 1915 AD 582…………………………………………….. 18.156, 22.3

Union Government, Shidiack v 1912 AD 642 …………………………………………. 18.156, 22.3

Union Government, Steenkamp v 1947 (1) SA 449 (C), 14 SATC 218 …………………. 18.169

Union Government v J T Rennie & Sons 1924, WLD 233, 1 SATC 35 …………………….. 14.45

Union Government v Nourse Mines Ltd 1912 TPD 924 ………………………………………… 16.3

Union Government v Shiu 1955 (1) SA 298 (T), 20 SATC 28 ………………………………. 18.21

Union Government v Thompson 1919 AD 425 …………………………………………………. 25.11

Union Government, Builders Ltd v 1928 AD 46………………………………………………… 25.7H

Union Shipping New Zealand Ltd v Port Nelson Ltd (1990) 2 NZLR 662………………………. 3.2

Union Steel Corporation (SA) Ltd, Union Government

…. (Minister of Minesand Industries) v 1928 AD 220 ……………………………………….. 18.156

Unit Construction Company v Bullock [1959] 3 All ER 83 (HL) ……………………………… 14.42

Unit Construction Co Ltd, Bullock (Inspector of Taxes) v (1958–59) 38 TC 712 (HL) ….. 14.42

University of South Africa v C: SARS [2001] 2 All SA 335 (T), 63 SATC 197 ….. 6.18E, 10.15

Usher’s Wiltshire Brewery Ltd v Bruce 1915 AC 433 …………………………………………… 7.11

V

VRD Investments (Pty) Ltd, CIR v 1993 (4) SA 330 (C),

…. 55 SATC 368 ………………………………………………………… 4.68A, 7.9, 7.11A, 7.13, 7.43

Vacation Exchanges International (Pty) Ltd v C: SARS

…. [2009] JOL 24220 (WCC), (2009) 71 SATC 249……………………………… 4.68, 19.33, 20.2

Vacu-lug (Pvt) Ltd v COT 1963 (2) SA 694 (SR), 25 SATC 201 ……………………………… 3.22

Vallambrosa Rubber Co v Farmer 1910 SC 519 ………………………………………………….. 7.9

Van Blerk, C: SARS v [2000] 1 All SA 616 (C), 62 SATC 131…………………………… 3.1, 3.44

Van Blommestein, KBI v 1999 (2) SA 367 (SCA), 61 SATC 145…………………….. 12.11, 19.3

Van den Berghs Ltd v Clark [1935] AC 431, 19 TC 390 ……………………………………….. 3.20

Van der Heever, KBI v [1999] 3 All SA 115 (A), 61 SATC 321 …………………………… 18.144

Van der Merwe v SBI 1977 (1) SA 462 (A), 39 SATC 1 .. 2.19, 3.29, 11.8, 11.9, 12.11, 17.84

Van der Merwe NO and Others, CIR v 2001 (3) SA 1 (SCA), 63 SATC 225 ……………… 13.20

Van der Walt, KBI v 1986 (4) SA 303 (T), 48 SATC 104 …. 7.2, 7.8, 7.45, 8.1, 19.38, 25.15A

Van der Walt v S 1989 (2) SA 212 (W), 52 SATC 186 ……………………………………… 18.243

Van Dijk, C: SARS v (Cape Provincial Division) (2001), 64 SATC 7 …………………….. 18.118

Van Heerden and Others v The State (2011) 73 SATC 7…………………………. 18.222, 18.243

Van Kets, C: SARS v (2012) 74 SATC 9…………………………………………………………. 18.93

Van Leer Packaging (Rhodesia) (Pvt) Ltd v COT 1971 (1) SA 594 (RAD),

…. 33 SATC 19 ……………………………………………………………………………………….. 8.104

Van Oudtshoorn v Investec Bank Ltd [2011] ZASCA 205……………………………………. 11.4B

Van Reenen’s Trustee v Versfeld 9 SC 161 …………………………………………….. 23.4, 24.36

Van Ryn Deep Ltd v CIR 1922 WLD 22, 33 SATC 101 ………………………………….. 2.19, 7.23

Van Zyl, Zandberg v 1910 AD 302 ………………………………….. 7.4, 19.1, 19.3 19.22, 19.33

Van Zyl NO v CIR [1997] 1 All SA 340 (C), 59 SATC 105 …………………………………… 13.20

Van Zyl NO v The Master & another 1991 (1) SA 874 (E), 49 SATC 165 ……………….. 18.118

Velcro Canada Inc v Her Majesty The Queen 2012 TLC 57 (TC)……………………………… 9.43

Vena v Port Elizabeth Divisional Council 1933 EDL 87………………………………………… 8.129

Venter v Rex 1907 TS 910 ………………………………………………………………………… 25.1B

Verrinder Ltd v CIR 1949 (2) SA 147 (T), 16 SATC 48 …………………………. 3.20, 4.68, 7.12

Verseput, Avis v 1943 AD 331………………………………………………………………………. 23.3

Versfeld, Van Reenen’s Trustee v 9 SC 161 ……………………………………………. 23.4, 24.36

Viljoen and Others, CIR v 1995 (4) SA 476 (E), 57 SATC 335………………………………. 25.7F

Visser, CIR v 1937 TPD 77, 8 SATC 271 ………………………………………. 3.1, 3.2, 3.10, 3.41

Vodacom (Pty) Ltd v Nelson Mandela Bay Municipality 2012 (3) SA 139 (ECP)…………. 22.21

Volkskas Bpk v Meyer 1966 (2) SA 379 (T) ……………………………………………………… 7.34

Volkswagen of SA (Pty) Ltd, C: SARS v 2001 (2) SA 42 (SCA),

…. 63 SATC 109 ………………………………………………………………………… 3.2, 3.14, 4.57B

Volkswagen of SA (Pty) Ltd v C: SARS (2008) 70 SATC 195 (T) ………………………….. 13.10

Volume Sales (Finance) (Pty) Ltd, Canny Gabriel Castle Jackson

…. Advertising (Pty) Ltd v (1974) 131 CLR 321………………………………………………… 11.2A

Von Abo v President of the Republic of South Africa 2009 (5) SA 345 (CC)……………….. 22.4

Vosloo and Lindeque and others, Kirsh Industries Ltd v

…. [1982] 4 All SA 326 (W) at 330………………………………………………………… 11.8, 24.51

W

W Nevill & Co Ltd v F COT (1957) 56 CLR 290 ……………………………………………………. 7.8

W F Johnstone & Co Ltd v CIR 1951 (2) SA 283 (A), 17 SATC 235………………………… 10.16

WJ Fourie Beleggings v C: SARS (2009) 71 SATC 125 (SCA)………………………………… 7.41

WP Keighery Pty Ltd v FCT (1957) 100 CLR 66…………………………………………. 19.3, 19.38

WR Carpenter Holdings Pty Ltd v Federal Commissioner of Taxation

…. 2008 ATC 20–040; (2008) 237 CLR 198 at 212…………………………………………….. 17.54

WT Ramsay Ltd v IRC [1981] 1 All ER 865 (HL) …………………………. 19.1, 19.2, 19.3, 19.22

Wacks v Goldman 1965 (4) SA 386 (W)……………………………………….. 17.84, 24.35, 24.36

Wairakei Court Ltd v CIR (1999) 19 NZTC 15 202 at 15 206…………………………………… 3.2

Wakely and Wheeler, Lurcott v [1911] 1 KB 905 ……………………………………….. 8.93, 8.94

Wandrag Asbestos (Pty) Ltd, CIR v 1995 (2) SA 197 (A), 57 SATC 123…………………… 25.7J

Wangaratta Woollen Mills v Federal Commissioner of Taxation (1969) 1 ATR 329 ………. 8.78

Waratah Gypsum (Pty) Ltd v Federal Commissioner of Taxation (1965)

…. 112 CLR 152, 9 AITR 570………………………………………………………………………… 16.2

Warner Lambert SA (Pty) Ltd v C: SARS 2003 (5) SA 344 (SCA), 65 SATC 346…………. 7.11

Warren and Others, African and European Investment Co. Ltd. v 1924 AD 308………….. 24.1

Wasmuth v Jacobs 1987 (3) SA 629 (SWA)…………………………………………………… 24.110

Watermeyer, SIR v 1965 (4) SA 431 (A), 27 SATC 117 …………………………. 3.27, 4.3, 4.68

Watson, Crookes NO v 1956 (1) SA 277 (A)……………………………………………………… 23.6

Webster, Steel & Co, Executors of Paterson v (1881) 1 SC 350 355……………….. 11.8, 24.51

Weinberg v CIR 1946 CPD 429, 14 SATC 210 ……………………………………………. 7.13, 7.27

Weinerlein v Goch Buildings 1925 AD 295………………………………………………………. 19.39

Weinstock and Lowenstein v COT 1961 (3) SA 178 (SR), 24 SATC 152 …………………… 3.24

Welch’s Estate, C: SARS v 2003 (1) SA 257 (C), 65 SATC 137 …………………….. 23.3, 25.1B

Welch’s Estate v C: SARS 2005 (4) SA 173 (SCA), 66 SATC 303…… 9.4, 23.3, 24.33, 24.159

Wellsted’s Will Trusts, in Re Wellsted v Hanson 1949 (1) Ch 296 (CA) …………………… 25.7B

Welz and Another v Hall and Others 1996 (4) SA 1073 (C), 59 SATC 49 ……….. 13.99, 18.21

Wentzel & Lombard, Standard Bank v 1904 TS 828…………………………………… 11.8, 24.51

Werklik-Aantreklik Beleggings (Edms) Bpk v KBI (Orange Free State

…. Provincial Division) (April 1986), 48 SATC 112 ……………………………………….. 3.9, 3.35

Werklike Aantreklike Beleggings (Edms) Bpk v KBI (Appellate Division)

…. (March 1988), 50 SATC 47 ………………………………………………………………… 3.9, 3.35

Wesleyan and General Assurance Society, IRC v [1948] 1 All ER 555 …………………….. 25.1

Wessels v Minister of Justice and Constitutional Development 2010

…. (1) SA 128 (GNP)…………………………………………………………………………………. 22.19

Western Platinum Ltd v C: SARS 2004 (67) SATC 611 (SCA)………………………………… 16.2

Western Suburbs Cinemas Ltd, Federal Commissioner of Taxation v

…. [1952] 86 CLR 102, 5 AITR 300 ………………………………………………………………… 8.98

Westminster Bank Ltd, Riches v [1947] 1 All ER 469 ………………………………………….. 7.34

Westmoreland Investments Ltd, MacNiven v [2001] STC 237 ……………………………… 19.50

Whiteaway’s Estate v CIR 1938 TPD 482 …………………………………………………………. 11.1

White, Craven v [1989] AC 398 …………………………………………………………………… 19.50

Whiteaway’s Estate, CIR v 1933 TPD 501 ………………………………………. 11.8, 24.47, 24.51

Whitney v Inland Revenue Commissioner [1926] AC 37 ………………………………. 25.1, 25.2

Widan, CIR v 1955 (1) SA 226 (A), 19 SATC 341 …………. 4.67B, 10.63, 17.6, 24.169, 25.1A

Wijesuriya v Amit [1965] 3 All ER 701 (PC)…………………………………………………….. 25.17

Wildrice Investments v CIR 1987 (1) SA 247 (T), 48 SATC 145…………………………….. 25.1

Willcox & others v CIR 1960 (4) SA 599 (A), 24 SATC 1 ………………………… 3.2, 3.15, 3.35

Willers en Andere, KBI en ’n Ander v [1999] 2 All SA 342 (A), 61 SATC 257……………. 13.20

William Dunn & Co Ltd, COT v 1918 AD 607, 32 SATC 33 ……………………………………. 5.10

William’s Executors v IRC 26 TC 23 ……………………………………………………………….. 3.23

Willoughby, Inland Revenue Commissioners v [1997] 4 All ER 65; 70 TC 57………….. 24.175

Wilson v CIR 1926 CPD 63, 2 SATC 12 …………………………………………………………….. 3.8

Wispeco Housing (Pty) Ltd, SIR v 35 SATC 14 ………………………………………………… 25.7A

Witwatersrand Association of Racing Clubs, CIR v 1960 (3) SA 291 (A),

…. 23 SATC 380 ………………………………………………………………. 2.19, 11.1, 17.20, 25.10

Witwatersrand Nigel Ltd, Johannesburg Stock Exchange v1988 (3) SA

…. 132 (A)…………………………………………………………………… 18.156, 22.18, 22.3, 22.20

Wolf, CIR v 1928 AD 177, 3 SATC 153 ……………………………………………………………. 16.4

Wolpert and Abrahams, Lipschitz & another NNO v 1977 (2) SA 732 (A) …………………. 4.69

Wood v Odessa Waterworks Company [1889] 42 ChD at 642 ………………………………. 9.34

Woodifield (Surveyor of Taxes), Strong and Co of Romsey Ltd v [1906] AC 448,

…. 5 TC 215 …………………………………………………………………………… 7.11, 8.100, 8.130

Wooltru Property Holdings (Pty) Ltd, C: SARS v [2008] ZAWCHC 44,

…. 70 SATC 223………………………………………………………………………………………… 4.58

Woolwich Building Society v Inland Revenue Commissioners (No 2)

…. [1992] 3 All ER 737 (HL) …………………………………………………………………………. 25.9

Workmen’s Compensation Commissioner, Smit v 1979 (1) SA 51 (A) ……………. 7.10, 20.11

Woulidge, C: SARS v [1999] 4 All SA 519 (C), 62 SATC 1 ……….. 10.63, 10.64, 17.6, 24.169

Woulidge, C: SARS v 2002 (1) SA 68 (SCA), 63 SATC 483 ………………………. 10.63, 24.169

Wraith, Ansett Transport Industries (Operations) (Pty) Ltd v 1983 (48) ALR 500 18.139, 22.19

Wyatt, Midland Bank PLC v [1997] 1 BCLC 242………………………………………………….. 19.3

Wyner v C: SARS 2002 (4) SA 744 (C), 64 SATC 254 ………………………………………… 3.35

Wyner, C: SARS v [2003] 4 All SA 541 (SCA), 66 SATC 1 …………………………………… 3.35

X

X v COT 1960 (2) SA 682 (SR), 23 SATC 297 …………………………………………………… 7.27

X v COT, Y v COT, Z v COT 1978 (1) SA 605 (R), 40 SATC 21 ………… 3.35, 3.42, 4.68, 4.72

X v C: SARS [2005] ZAGPHC 121……………………………………………….. 22.19, 22.21, 22.24

Y

Yarmouth v France (1887) 19 QBD 647 ………………………………………………………….. 8.78

Yarram Trading CC t/a Tijuana Spur v ABSA Bank Ltd

…. [2006] SCA 160 (RSA), 2007 (2) SA 570 (SCA)…………………………………………….. 9.43

Yates Investments (Pty) Ltd v CIR 1956 (1) SA 612 (A),

…. 20 SATC 368 ……………………………….. 2.9, 3.2, 3.8, 3.10, 3.12, 3.13, 3.15, 3.35, 14.43

Young v R 1911 EDL 231…………………………………………………………………………….. 25.7I

Z

Zabu v Federal Commissioner of Taxation (1996) 33 ATB 537 …………………………….. 20.11

Zamoyski, CIR v 1985 (3) SA 145 (C), 47 SATC 50 ………………………………………….. 15.33

Zandberg v Van Zyl 1910 AD 302 …………………………………… 7.4, 19.1, 19.3 19.22, 19.33

Ziegler, SIR v 1968 (2) SA 231 (T), 30 SATC 75 ……………………………………………… 18.75

Zikhulise Cleaning Maintenance and Transport CC v C: SARS [2012] ZAGPPHC 91……. 22.18

Zondi v MEC for Traditional and Local Government Affairs 2005 (3) SA 589 CC………… 22.18

Zwane, SIR v 1964 (2) SA 380 (N) ………………………………………………………………… 7.10

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