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South Africa Case Law

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Tax Law [1990] ZASCA 28

Commissioner for Inland Revenue v Bowman NO (612/88)

Commissioner for Inland Revenue v Bowman NO (612/88) [1990] ZASCA 28; 1990 (3) SA 311 (AD); (27 March 1990)

Court
Supreme Court of Appeal
Case number
612/88
Judges
Corbett, Smalberger, Milne, Friedman, Goldstone

The court held that payments made on fictitious tax assessments could be attacked as dispositions not made for value under insolvency law.

  • Insolvency Act Section 26
  • Companies Act Section 340
  • Income Tax Assessment Finality
  • Disposition Not For Value
  • Income-tax-assessment-finality
  • Insolvency-act-section-26
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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.

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