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South Africa Case Law

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Tax Law [1994] ZASCA 167

Berea Park Avenue Properties (Pty) Ltd v Commissioner for Inland Revenue (624/90)

Berea Park Avenue Properties (Pty) Ltd v Commissioner for Inland Revenue (624/90) [1994] ZASCA 167; 1995 (2) SA 411 (AD); [1995] 1 All SA 422 (A) (23 November 1994)

Court
Supreme Court of Appeal
Case number
624/90
Judges
Joubert, Van Heerden, Nestadt, Kumleben, Nicholas

The court held that profit from selling Vasella was capital in nature, finding no change of intention or profit-making scheme.

  • Capital Vs Revenue Receipts
  • Change Of Intention
  • Sectional Title Scheme
  • Profit Making Scheme
  • Assessment Of Taxable Income
  • Capital-vs-revenue
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.