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South Africa Case Law

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Tax Law [2012] ZASCA 72

Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011, 504/2011)

Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011, 504/2011) [2012] ZASCA 72; 2012 (5) SA 363 (SCA); 74 SATC 235 (25 May 2012)

Court
Supreme Court of Appeal
Case number
511/2011, 504/2011
Judges
Brand, Van Heerden, Tshiqi, Kroon, Boruchowitz

The court held that R67 million paid for early termination of exclusive distribution rights was capital, not revenue, and upheld zero-rated VAT treatment.

  • Income Tax
  • Capital Vs Revenue Receipt
  • Value Added Tax
  • Supply Of Services
  • Onus Of Proof
  • Compensation For Loss Of Rights
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Tax Law [2002] ZAWCHC 12

Wyner v Commissioner for The SA Revenue Service (291/01)

Wyner v Commissioner for The SA Revenue Service (291/01) [2002] ZAWCHC 12; 2002 (4) SA 744 (C); 64 SATC 254 (8 March 2002)

Court
Western Cape High Court, Cape Town
Case number
291/01
Judges
JH Conradie, HC Nel, AP Blignault

The court held that proceeds from the sale of Clifton property were capital, not gross income, because the appellant was salvaging her investment rather than pursuing profit.

  • Capital Vs Revenue Receipt
  • Income Tax Assessment
  • Sale Of Immovable Property
  • Intention Of Taxpayer
  • Capital-vs-revenue-receipt
  • Income-tax
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Tax Law [1988] ZASCA 45

Tuck v Commisioner for Inland Revenue (45/88)

Tuck v Commisioner for Inland Revenue (45/88) [1988] ZASCA 45; [1988] 2 All SA 453 (A) (16 May 1988)

Court
Supreme Court of Appeal
Case number
45/88
Judges
Corbett, Van Heerden, Smalberger, Vivier, Boshoff

The Appellate Division held that shares received under a management incentive plan were partly for services and partly for a restraint of trade, so only half was taxable.

  • Income Tax Assessment
  • Capital Vs Revenue Receipt
  • Apportionment Of Receipts
  • Income-tax
  • Capital-v-revenue
  • Apportionment
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About this LexChat collection

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.