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South Africa Case Law

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Civil Procedure [2014] ZAFSHC 244

Stewart N.O. and Another v Kachelhoffer (615/2012)

Stewart N.O. and Another v Kachelhoffer (615/2012) [2014] ZAFSHC 244 (5 December 2014)

Court
Free State High Court, Bloemfontein
Case number
615/2012
Judge
Van Zyl, R

Leave to appeal was refused on the merits but granted on costs in an insolvency-related dispute arising from an unlawful investment scheme.

  • Leave To Appeal
  • Insolvent Estate
  • Unlawful Investment Scheme
  • Condictio Ob Iniustam Causam
  • Costs Order
  • Judicial Discretion
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Tax Law [2007] ZASCA 71

MP Finance Group CC (in liquidation) v Commissioner for South African Revenue Service (41/06)

MP Finance Group CC (in liquidation) v Commissioner for South African Revenue Service (41/06) [2007] ZASCA 71; 2007 (5) SA 521 (SCA); 69 SATC 141 (31 May 2007)

Court
Supreme Court of Appeal
Case number
41/06
Judges
Howie, Nugent, Lewis, Van Heerden, Snyders

The Supreme Court of Appeal held that money paid into an illegal pyramid scheme was still “received” for gross income purposes and therefore taxable.

  • Gross Income Definition
  • Illegal Contracts
  • Pyramid Scheme Taxation
  • Income Tax Act
  • Condictio Ob Iniustam Causam
  • Gross-income
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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.