South Africa Case Law

Kaap Agri Boedery v Potgieter (1196/2023)

Kaap Agri Boedery v Potgieter (1196/2023) [2025] ZALMPPHC 80 (25 April 2025)

Court

Limpopo High Court, Polokwane

Case number

1196/2023

Judge

MB Letsoalo

The court found that the business rescue plan adopted and implemented for Somerhoek expressly preserved the plaintiff's right to pursue claims against the defendant as surety, as stated in clause 5.2.2. The deed of suretyship also contained clauses that maintained the surety's liability despite arrangements, compromise, or release of the principal debtor. The general principle that the discharge of the principal debtor releases the surety does not apply where the discharge agreement or the deed of suretyship reserves the creditor's rights against the surety. The court interpreted the business…

Source excerpt

• Suretyship Liability
• Business Rescue
• Deed Of Suretyship Interpretation
• Release Of Principal Debtor
• Creditor Rights
• Contractual Arrangement

ABC Trading v Commissioner for the South African Revenue Service (VAT 1908)

ABC Trading v Commissioner for the South African Revenue Service (VAT 1908) [2021] ZATC 7; 84 SATC 207 (21 June 2021)

Court

Tax Court

Case number

VAT 1908

Judges

J Cloete, P Surtees, Y Molefe

The Tax Court held that the appellant’s administration services for a long-term insurer were not a VAT-exempt financial service, and dismissed the deregistration appeal.

• Vat Registration
• Financial Services Definition
• Administration Fees
• Tax Exemption
• Taxable Supply
• Contractual Arrangement