Esheria South Africa Case Law
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South Africa Case Law

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Tax Law [2018] ZASCA 39

Commissioner for the South African Revenue Service v Executors of Estate Late Sidney Ellerine (142/2017)

Commissioner for the South African Revenue Service v Executors of Estate Late Sidney Ellerine (142/2017) [2018] ZASCA 39; 2019 (1) SA 111 (SCA); 80 SATC 389 (28 March 2018)

Court
Supreme Court of Appeal
Case number
142/2017
Judges
Navsa, Wallis, Mbha, Davis, Hughes

The SCA held that preference shares had to be valued as convertible to ordinary shares for capital gains tax purposes, without needing shareholder approval.

  • Capital Gains Tax
  • Share Valuation
  • Company Articles Interpretation
  • Variation Of Share Rights
  • Capital-gains-tax
  • Share-valuation
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Commercial And Corporate [2011] ZAWCHC 392

Khan and Another v Communicare and Others (498/2010)

Khan and Another v Communicare and Others (498/2010) [2011] ZAWCHC 392 (21 October 2011)

Court
Western Cape High Court, Cape Town
Case number
498/2010
Judge
A G Binns-Ward

The High Court held that retiring directors were entitled to vote at the AGM and that excluding them made the director elections invalid.

  • Company Articles Interpretation
  • Director Election Irregularity
  • Shareholder Voting Rights
  • Foss V Harbottle Rule
  • Personal Membership Rights
  • Company-law
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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.