SA Tax Cases

Tax cases play a large part in the interpretation of tax legislation since many of the terms mentioned in the Income Tax Act are not defined. Knowing the basic principles of taxation and the associated tax cases, is a prerequisite for effective tax planning. The facts of a case usually tell a human story and it is something with which a tax trainee or professional can identify.

LexisNexis is passionate about bringing you quality case law, that is why they have partnered with Nyasha Musviba (founder of the South African Tax Guide) to scour their database and handpick a selection of the most topical and noteworthy tax cases of the last few years for you. (click here for direct access to LexisNexis)

SA Tax Guide Team is grateful to LexisNexis for making available the following cases:

Download the full judgments below

Below is arrangement of the above tax cases by category:

Receipts and Accruals Tax Court Cases
Case Law
CSARS v Cape Consumers (Pty) Ltd (1999 (4) SA 1213) (61 SATC 91)
CIR v Datakor Engineering (Pty) Ltd [1998] (60 SATC 503)
Lategan v CIR (1926), CPD 203, 2 SATC 16
Ochberg v CIR (1931) AD 215, 5 SATC 93
CIR v Peoples Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA353 (A), 52 SATC 9 21
SIR v Silverglen Investments (Ply) Ltd 1969 (1) SA 365 (A), 30 SATC 199

Receipts and Accruals (other than cash) Tax Court Cases
Case Law
Chipkin Natal 2005
Chikin 67 SATC 243
CSARS v Brummeria Renaissance (Pty) Ltd. SCA 99, 69 SATC 205 September 2007
Lace Proprietary Mines 9 SATC 349
Lydenburg Platinum 4 SATC
Mooi 34 SATC 1
Stander 59 SATC 212


Residence and Source Tax Court Cases

CIR v Black 1957 (3) SA 536 (A), 21 SATC 226

COT v British United Shoe Machinery SA (Pty) Ltd, (1964, (3) SA 193, (FC), 26 SATC 163

Cohen v CIR 1946 AD 174, 13 SATC 362

CIR v Epstein 1954 (3) SA 689 (A), 19 SATC 221

CIR v Kuttel 1992 (3) SA 242 (A), 54 SATC 298

Lever Bros 14 SATC 1

Rhodesia Metals Ltd (In Liquidation) v COT 1938 AD 282, 9 SATC 363

Robinson v COT 1917 TPD 542, 32 SATC 41

Transvaal Associated Hide and Skin Merchants v Collector of Income Tax Botswana 1967 (BCA), 29 SATC 97

Tax Cases – Capital & Revenue Receipts

Bloch v SIR 42 SATC 7
CIR v Malcomess Properties 53 SATC 153
CIR v Smith 65 SATC 6
CSARS v Knuth Industrial Mouldings 62 SATC 65 .
CSARS v McRae 64 SATC 1
CSARS v Van Blerk 62 SATC 131
Ernst Bester Trust v CSARS 70 SATC 151
Estate A G Bourke v CIR 53 SATC 86
ITC 1185 35 SATC 123
Paul 21 SATC 1
Stott 3 SATC 253
Tuck v CIR 50 SATC 98

Other tax cases and commentaries are available below:

Judgments have been categorised according to the four different court categories in South Africa, each of which can be accessed through the links below.

Supreme Court of Appeal Taxation Court Cases and Analysis

High Court Taxation Court Cases and Analysis

Tax Court Taxation Court Cases and Analysis