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South Africa Case Law

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Tax Law [1986] ZASCA 139

Commissioner for Inland Revenue v Bulman (224/1985)

Commissioner for Inland Revenue v Bulman (224/1985) [1986] ZASCA 139 (28 November 1986)

Court
Supreme Court of Appeal
Case number
224/1985
Judges
Rabie, Joubert, Trengove, Van Heerden, Galgut

The court held that estate duty relief for duplicated property must be calculated on a pro rata basis, not by the increased-duty formula.

  • Estate Duty
  • Rebate Calculation
  • Duplicated Property
  • Statutory Interpretation
  • Estate-duty
  • Tax-law
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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.