Esheria South Africa Case Law
Sign in
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

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2022] ZAGPPHC 732

Wingate-Pearse v Commissioner for The South African Revenue Service (54038/20)

Wingate-Pearse v Commissioner for The South African Revenue Service (54038/20) [2022] ZAGPPHC 732 (30 September 2022)

Court
North Gauteng High Court, Pretoria
Case number
54038/20
Judge
Kooverjie

The court held that the payment of R336,374.98 under clause 1.1.1 of the 2009 settlement agreement constituted payment towards the tax debt and not security pending the tax appeal. This conclusion was reached by applying the Endumeni principle, which requires interpretation of contracts to consider text, context, and purpose holistically. The court found that the wording of clause 1.1.1 did not refer to 'security', and only subsequent clauses addressed assets provided as security. Extrinsic evidence, including correspondence and prior affidavits, supported SARS's interpretation and was admiss…

Source excerpt

  • Settlement Agreement Interpretation
  • Tax Debt Payment
  • Extrinsic Evidence In Contracts
  • Return Of Seized Goods
  • Costs Award
Read case analysis
Commercial And Corporate [2015] ZASCA 71

Standard Bank of South Africa Limited v Swanepoel N.O. (20062/2014)

Standard Bank of South Africa Limited v Swanepoel N.O. (20062/2014) [2015] ZASCA 71; 2015 (5) SA 77 (SCA) (22 May 2015)

Court
Supreme Court of Appeal
Case number
20062/2014
Judges
Lewis, Mhlantla, Pillay, Schoeman, Dambuza

The Supreme Court of Appeal held that the naming of a trust as a party to a contract does not render the contract invalid, provided it is clear that the trustee acted for the trust in concluding the contract. South African law recognizes trusts as legal entities, and contracts may be validly entered into by trustees on behalf of the trust. The identity of the trust and its trustees can be established by reference to the trust deed and extrinsic evidence. The agreements in question were signed by Swanepoel in his capacity as trustee, and the trust was sufficiently identified. The suretyship wa…

Source excerpt

  • Trust Contractual Capacity
  • Suretyship Enforceability
  • Identification Of Parties
  • Extrinsic Evidence In Contracts
Read case analysis

About this LexChat collection

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.