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South Africa Case Law

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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

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30 Nov 1990

Tax Law [1990] ZASCA 166

Estate Late AG Bourke v Commissioner for Inland Revenue (249/89)

Estate Late AG Bourke v Commissioner for Inland Revenue (249/89) [1990] ZASCA 166; [1991] 4 All SA 94 (AD) (30 November 1990)

Court: Supreme Court of Appeal
Case number: 249/89
Judges: Hoexter, Botha, Nestadt, Goldstone, Preiss

The court held that compensation for fire-destroyed pine trees was taxable income because the trees were trading stock, not capital assets.

Income Tax
Capital Vs Revenue
Trading Stock
Compensation For Loss
Floating Vs Fixed Capital
Income-tax

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South Africa Case Law

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

Estate Late AG Bourke v Commissioner for Inland Revenue (249/89)