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South Africa Case Law

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Tax Law [2016] ZASCA 2

CSARS v Capstone 556 (Pty) Ltd (20844/2014)

CSARS v Capstone 556 (Pty) Ltd (20844/2014) [2016] ZASCA 2; [2016] 2 All SA 21 (SCA); 2016 (4) SA 341 (SCA); 78 SATC 231 (9 February 2016)

Court
Supreme Court of Appeal
Case number
20844/2014
Judges
Ponnan, Bosielo, Wallis, Mbha, Van der Merwe

The court held that Capstone’s share-sale proceeds were capital, not revenue, and that a R55 million indemnity payment formed part of the shares’ base cost.

  • Capital Gains Tax
  • Income Vs Capital Nature
  • Base Cost Calculation
  • Indemnity Payments
  • Burden Of Proof
  • Dominant Purpose Test
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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.