South Africa Case Law

C v V (2012/36328)

C v V (2012/36328) [2015] ZAGPJHC 174 (21 August 2015)

Court

South Gauteng High Court, Johannesburg

Case number

2012/36328

Judge

S.J. Bekker

The court found, on a balance of probabilities, that a universal partnership existed between the plaintiff and defendant, commencing in 1996 when they jointly accepted the offer to start a dairy business. Both parties contributed funds, labour, and skill, and the partnership was tacitly entered into and operated for their joint benefit. The partnership terminated when the plaintiff left the common home and ceased involvement in the business in March 2012. The court determined that both parties held equal shares (50%) in the partnership assets, which included immovable property, vehicles, the…

Source excerpt

• Universal Partnership
• Cohabitation
• Division Of Assets
• Dissolution Of Partnership
• Goodwill Valuation

Van Driel en Ander v Pocock en Ander (13258/08)

Van Driel en Ander v Pocock en Ander (13258/08) [2011] ZAWCHC 33 (1 March 2011)

Court

Western Cape High Court, Cape Town

Case number

13258/08

Judge

Erasmus R

The court held that the receiver was not functus officio and could still complete the partnership liquidation, but set aside certain asset valuations for lack of consultation.

• Partnership Liquidation
• Receiver Mandate
• Goodwill Valuation
• Functus Officio
• Court Order Interpretation
• Partnership-liquidation

Bergman and Others v Van der Westhuizen (9564/2006)

Bergman and Others v Van der Westhuizen (9564/2006) [2010] ZAWCHC 111 (26 February 2010)

Court

Western Cape High Court, Cape Town

Case number

9564/2006

Judge

Le Grange

The court upheld a partnership dissolution account against a radiologist, rejected a liquidation argument, dismissed counterclaims, and awarded punitive costs.

• Partnership Dissolution
• Accounting And Debatement
• Goodwill Valuation
• Punitive Costs
• Summary Judgment
• Liquidation Of Assets

Commissioner for the South African Revenue Service v SA Silicone Products (Pty) Ltd (358/02)

Commissioner for the South African Revenue Service v SA Silicone Products (Pty) Ltd (358/02) [2004] ZASCA 3; [2004] 2 All SA 1 (SCA); 66 SATC 131 (5 March 2004)

Court

Supreme Court of Appeal

Case number

358/02

Judges

Howie, Marais, Zulman, Cloete, Heher

The Supreme Court of Appeal held that a trade mark licence was not property similar in nature to a trade mark for s 11(gA)(iii) tax relief.

• Income Tax Deductions
• Intellectual Property Licensing
• Trade Mark Rights
• Goodwill Valuation
• Income-tax-deductions
• Trade-mark-licensing

Strydom v Blue Owl cc (4268/2000)

Strydom v Blue Owl cc (4268/2000) [2002] ZAWCHC 42 (14 August 2002)

Court

Western Cape High Court, Cape Town

Case number

4268/2000

Judge

E Moosa

High Court judgment on rectification, rescission, and restitution in a business sale after a disputed lease term and a false profit representation.

• Fraudulent Misrepresentation
• Rectification Of Contract
• Rescission Of Contract
• Restitution In Integrum
• Aedilitian Remedies
• Goodwill Valuation