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Tax Law [1985] ZASCA 34

Plobar Estates (Pty) Ltd. v Commissioner for Inland Revenue (101/83)

Plobar Estates (Pty) Ltd. v Commissioner for Inland Revenue (101/83) [1985] ZASCA 34 (24 May 1985)

Court
Supreme Court of Appeal
Case number
101/83
Judges
Corbett, Miller, Hoexter, Grosskopf, Nicholas, AJA

The court held that Plobar Estates failed to prove land was acquired as a capital asset, so profits from sales of erven were taxable income.

  • Capital Vs Revenue Distinction
  • Onus Of Proof
  • Disposal Of Land
  • Taxable Income
  • Administration Fees
  • Capital-vs-revenue
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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.