South Africa Case Law

Commissioner for the South African Revenue Service v Majestic Silver Trading 275 (Pty) Ltd and Others (B445/2023)

Commissioner for the South African Revenue Service v Majestic Silver Trading 275 (Pty) Ltd and Others (B445/2023) [2023] ZAGPPHC 1791 (11 October 2023)

Court

North Gauteng High Court, Pretoria

Case number

B445/2023

Judge

Davis

The court confirmed a tax preservation order against the trust and Mr Shabangu, discharged it against Mrs Shabangu, and authorized asset realization to secure tax debts.

• Tax Preservation Order
• Tax Debt Recovery
• Section 163 Tax Administration Act
• Business Rescue Proceedings
• Dissipation Of Assets
• Tax-preservation-order

M v M (32624/2015)

M v M (32624/2015) [2022] ZAGPJHC 484; 2022 (6) SA 255 (GJ) (29 June 2022)

Court

South Gauteng High Court, Johannesburg

Case number

32624/2015

Judge

Strydom

The court held that, in this Division, the declared commencement value in an antenuptial contract is conclusive and binding unless attacked on recognised contractual grounds such as fraud, misrepresentation, duress, or undue influence. The plaintiff did not plead or prove any such grounds. Evidence aimed at challenging the accuracy of the commencement value was therefore irrelevant. The plaintiff also failed to prove, on a balance of probabilities, that the defendant's estate showed an accrual beyond the CPI-adjusted commencement value, even accepting her own alleged lower commencement value.…

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• Matrimonial Property Act
• Accrual System
• Commencement Value
• Dissipation Of Assets
• Contractual Consensus
• Rectification

J.C.S v J.J.S and Others (82452/2015)

J.C.S v J.J.S and Others (82452/2015) [2021] ZAGPPHC 647 (16 September 2021)

Court

North Gauteng High Court, Pretoria

Case number

82452/2015

Judge

Réan Strydom

The High Court dismissed an application to join Org Nel Motors in a divorce action, finding no direct and substantial interest proven on the papers.

• Joinder Of Parties
• Division Of Joint Estate
• Simulated Transaction
• Dissipation Of Assets
• Joinder-of-parties
• Divorce-procedure

P.A.F v S.C.F (AR485/19)

P.A.F v S.C.F (AR485/19) [2020] ZAKZDHC 42 (25 August 2020)

Court

Kwazulu-Natal High Court, Durban

Case number

AR485/19

Judges

Kruger, Steyn, D Pillay

The court dismissed the application to admit further evidence, finding no exceptional circumstances and that the legal opinion was irrelevant and inadmissible. Condonation for late filing was refused due to inadequate explanation for delays and attorney error, with the appellant failing to demonstrate diligence or compelling attempts to expedite the record. On the merits, the court upheld the inclusion of the trust donation and loan repayment in the accrual calculation, finding they were made with fraudulent intent to deprive the respondent of her claim. The court confirmed the date of dispos…

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• Accrual System
• Dissipation Of Assets
• Condonation
• Maintenance Order
• Costs Award

Tshamela v Tshamela and Others (31663/2015)

Tshamela v Tshamela and Others (31663/2015) [2017] ZAGPJHC 398 (8 November 2017)

Court

South Gauteng High Court, Johannesburg

Case number

31663/2015

Judge

S C Mia

High Court case on pension fund proceeds in a marriage in community of property, dissipation of assets, and an order for repayment or sale of property.

• Matrimonial Property Act
• Division Of Joint Estate
• Dissipation Of Assets
• Spousal Consent
• Interdict
• Sale Of Property

Primo Plant Hire CC v Buyakithi General Trading CC and Another (2197/2013)

Primo Plant Hire CC v Buyakithi General Trading CC and Another (2197/2013) [2014] ZAECPEHC 38 (10 June 2014)

Court

Eastern Cape High Court, Port Elizabeth

Case number

2197/2013

Judge

N G Beshe

The High Court confirmed an interim interdict preserving bank funds pending an action, finding a prima facie right and a real risk of dissipation.

• Interdict
• Dissipation Of Assets
• Prima Facie Right
• Contractual Dispute
• Urgent Relief
• Dissipation-of-assets

Pretorius v Wessels and Others (1064/08)

Pretorius v Wessels and Others (1064/08) [2008] ZANWHC 2 (12 June 2008)

Court

North West High Court, Mafikeng

Case number

1064/08

Judge

R D Hendricks

The applicant failed to prove, on a balance of probabilities, that the respondents were disposing of assets with the intention of frustrating his claim. The respondents provided credible undertakings not to dispose of the remaining farms and demonstrated that sufficient assets remained to satisfy any judgment. The sales in question were bona fide, at market value, and not to related parties. The applicant's fears were not substantiated by evidence, and the court found no mala fide conduct. Accordingly, the interim interdict was not confirmed and was discharged.

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• Interim Interdict
• Dissipation Of Assets
• Quantification Of Damages
• Mala Fide Disposal
• Security For Judgment

Jacobs v Williams and Others (16789/2004)

Jacobs v Williams and Others (16789/2004) [2004] ZAGPHC 17 (7 October 2004)

Court

High Courts - Gauteng

Case number

16789/2004

Judge

N.P. Willis

The court found that the applicant had established, on a prima facie basis, that the first respondent was likely to dissipate funds with the intention of defeating the applicant's claims in the division of the joint estate. The history of the matter, including previous non-compliance with court orders and the liquidator's evidence of uncooperative conduct, supported the applicant's apprehension of irreparable harm. The applicant's willingness to accept security satisfactory to the liquidator demonstrated that the balance of convenience favoured granting the interdict. The court held that no o…

Source excerpt

• Interim Interdict
• Division Of Joint Estate
• Dissipation Of Assets
• Security For Claims