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 of professional can identify.

PLEASE NOTE – WHEN REQUESTING TAX CASES DO NOT WRITE YOUR REQUEST IN THE COMMENTS BUT RATHER EMAIL YOUR REQUESTS DIRECTLY TO nyasha@sataxguide.co.za, ALL EMAIL REQUESTS HAD A BETTER AND FASTER TURN-AROUND TIME. TRY TO INCLUDE AS MUCH DETAIL ABOUT THE CASE. I ENJOY WORKING ON DEADLINES, YOU CAN ALSO TELL ME WHEN YOU NEED TO HAVE THE CASE.

Supreme Court of Appeal – Taxation Court Cases and Analysis

High Court  – Taxation Court Cases and Analysis

Tax Court  – Taxation Court Cases and Analysis

Tax Cash Fees for 2015   Tax Cash Fees for 2015

Taxation cases arranged by subject, see below.


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

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

 

Residence and Source Tax Court Cases

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

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

Cohen v CIR 1946 AD 174, 13 SATC 362download

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

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

Lever Bros 14 SATC 1download

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

Robinson v COT 1917 TPD 542, 32 SATC 41download

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


Tax Cases – Capital & Revenue Receipts

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

 

NB: The Tax Guider is still updating this blog on an ongoing basis, if you require more cases to be emailed directly to you, complete the form on Request For Information  and will attend to your request.

My direct email is nyasha@sataxguide.co.za .

Tax Commentaries are also available on request.

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