Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
South Africa decisions
Decisions matching the current search
W J Fourie Beleggings CC v Commissioner of the South African Revenue Services (A264/2004) [2007] ZAFSHC 118; 70 SATC 8 (27 September 2007)
The court held that a settlement payment for cancellation of a hotel contract was taxable revenue, not capital, because it replaced lost profits.
Commissioner for Inland Revenue v D. & N. Promotions (Pty) Ltd (249/93) [1994] ZASCA 176; 1995 (2) SA 296 (AD); [1995] 2 All SA 47 (A) (29 November 1994)
The court held that retention interest on sugar cane payments was farming income, but interest on compensation for lost transport rights was too remote.
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)
The court held that profit from selling Vasella was capital in nature, finding no change of intention or profit-making scheme.
Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90) [1992] ZASCA 84; 1992 (4) SA 39 (AD); [1992] 2 All SA 245 (A) (22 May 1992)
The Appellate Division held that profits earned by a share purchase trust were taxable income, not capital receipts, and dismissed the appeal.
Explore more
