Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2002] ZAECHC 15

Commissioner for the South African Revenue Service v Heron Heights CC (590/2001)

Commissioner for the South African Revenue Service v Heron Heights CC (590/2001) [2002] ZAECHC 15; 64 SATC 433 (23 May 2002)

Court
High Courts - Eastern Cape
Case number
590/2001
Judges
Kroon, Ludorf, Pillay

The court held that profit from selling two erven was taxable income because the respondent acquired the land with a resale-at-profit intention.

  • Income Tax
  • Capital Vs Revenue
  • Burden Of Proof
  • Close Corporation Taxation
  • Income-tax
  • Capital-vs-revenue
Read case analysis

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.