South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page: 2 court collections
Last checked: 10 Oct 2026, 05:49 UTC

Results update automatically as you type.

Judge

Topic

Legal area

Court

South Africa decisions

Decisions matching the current search

Clear filters

10 Mar 2021

Competition Law [2021] ZACT 21

Dotsure Ltd v Hollard Holdings (Pty) Ltd (LM156Nov20)

Dotsure Ltd v Hollard Holdings (Pty) Ltd (LM156Nov20) [2021] ZACT 21 (10 March 2021)

Court: Competition Tribunal
Case number: LM156Nov20
Judges: Y Carrim, M Mazwai, E Daniels

The Tribunal approved Dotsure’s merger with Hollard Holdings subject to conditions protecting employment, relocation arrangements, and a future employee share scheme review.

Merger Control
Public Interest Conditions
Employment Protection
Employee Share Scheme
Merger-control
Competition-tribunal

Read case analysis

22 May 1992

Tax Law [1992] ZASCA 84

Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90)

Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90) [1992] ZASCA 84; 1992 (4) SA 39 (AD); [1992] 2 All SA 245 (A) (22 May 1992)

Court: Supreme Court of Appeal
Case number: 640/90
Judges: Hoexter, Smalberger, Goldstone, Nicholas, Howie

The Appellate Division held that profits earned by a share purchase trust were taxable income, not capital receipts, and dismissed the appeal.

Gross Income Definition
Capital Vs Revenue Receipts
Employee Share Scheme
Onus Of Proof
Floating Vs Fixed Capital
Capital-vs-revenue

Read case analysis

Explore more

South Africa Case Law

Search and filter South Africa case law

Dotsure Ltd v Hollard Holdings (Pty) Ltd (LM156Nov20)

Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90)