Wingate-Pearse v Commissioner of the South African Revenue Service (830/2015) [2016] ZASCA 109; 2017 (1) SA 542 (SCA); 78 SATC 360 (1 September 2016)

Wingate-Pearse v Commissioner of the South African Revenue Service (830/2015) [2016] ZASCA 109; 2017 (1) SA 542 (SCA); 78 SATC 360 (1 September 2016)

The Supreme Court of Appeal held that the Tax Court's interlocutory ruling on the onus of proof and duty to begin was not appealable under s 129 of the Tax Administration Act. The statutory scheme restricts appealability to decisions that finally resolve the merits of an assessment or defined 'decision', or procedural applications under the dispute resolution rules. The ruling in question was procedural, not final, and susceptible to alteration during proceedings, as confirmed by Uniform Rule 39(11). The court rejected the appellant's argument that all procedural matters under s 117(3) are appealable, clarifying that only certain procedural applications are covered, not interlocutory...

Citation
[2016] ZASCA 109
Parties
Appellant: Martin Fraser Wingate-Pearse; Respondent: Commissioner for the South African Revenue Service
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
1 September 2016
Case Number
830/2015
Procedural Posture
Civil Appeal / Appeal From Tax Court Interlocutory Ruling
Outcome
Appeal struck from the roll; costs awarded to respondent.
Judges
Lewis, Cachalia, Tshiqi, Theron, Wallis
Legal Topics
Tax Administration Act, Appealability of Interlocutory Orders, Onus of Proof, Procedural Rulings
Tax Law Civil Procedure Tax Administration Act Appealability of Interlocutory Orders Onus of Proof Procedural Rulings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 8 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Martin Fraser Wingate-Pearse

Appellant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Civil Appeal / Appeal From Tax Court Interlocutory Ruling

Legal Issues

  1. 1 Is an interlocutory ruling by the Tax Court on onus and duty to begin appealable under s 129 of the Tax Administration Act?
  2. 2 Does s 133(1) of the Tax Administration Act permit an appeal against such a procedural decision?

Ratio Decidendi

The Supreme Court of Appeal held that the Tax Court's interlocutory ruling on the onus of proof and duty to begin was not appealable under s 129 of the Tax Administration Act. The statutory scheme restricts appealability to decisions that finally resolve the merits of an assessment or defined 'decision', or procedural applications under the dispute resolution rules. The ruling in question was procedural, not final, and susceptible to alteration during proceedings, as confirmed by Uniform Rule 39(11). The court rejected the appellant's argument that all procedural matters under s 117(3) are appealable, clarifying that only certain procedural applications are covered, not interlocutory...

Court Disposition

Appeal struck from the roll; costs awarded to respondent.

Orders

  • The appeal is struck off the roll.
  • The appellant is ordered to pay the respondent's costs, including costs consequent upon the employment of two counsel.