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 firstname.lastname@example.org, 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.
Taxation cases arranged by subject, see below.
|CSARS v Cape Consumers (Pty) Ltd (1999 (4) SA 1213) (61 SATC 91)||download|
|CIR v Datakor Engineering (Pty) Ltd  (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|
|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 email@example.com .
Tax Commentaries are also available on request.