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South Africa Case Law

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Labour Law [2014] ZALAC 39

TMS Group Industrial Services (Pty) Ltd t/a Vericon v Unitrans Supply Chain Solutions (Pty) Ltd and Others (JA58/2014)

TMS Group Industrial Services (Pty) Ltd t/a Vericon v Unitrans Supply Chain Solutions (Pty) Ltd and Others (JA58/2014) [2014] ZALAC 39; [2014] 10 BLLR 974 (LAC); (2015) 36 ILJ 197 (LAC) (6 August 2014)

Court
Labour Appeal Court
Case number
JA58/2014
Judges
Waglay, Tlaletsi, Davis

The court held that the warehousing services provided by the first respondent to the third respondent constituted a discrete business or economic entity. Upon termination of the initial warehousing agreement, the appellant assumed the right to use the same assets, infrastructure, and premises to continue providing identical services to the third respondent. The evidence showed that the appellant performed the same activities, using the same equipment and IT systems, and that the affected employees worked exclusively on the Nampak contract. The group structure did not alter the reality that th…

Source excerpt

  • Transfer Of Business As Going Concern
  • Section 197 Lra
  • Outsourcing
  • Employee Protection
  • Group Company Structures
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Tax Law [1996] ZASCA 35

Erf 3183/1 Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue (527/94)

Erf 3183/1 Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue (527/94) [1996] ZASCA 35; 1996 (3) SA 942 (SCA); (28 March 1996)

Court
Supreme Court of Appeal
Case number
527/94
Judges
Hefer, Nestadt, Howie, Schutz, Plewman

The court found that the agreements between the appellants, Pioneer, and the Fund were not intended to have effect strictly according to their written terms. The structure of the transactions, including the simultaneous signing of interdependent agreements and the presence of anomalies and illusory provisions, indicated a tacit understanding that the appellants would have a right to enforce the erection of buildings on their land. The court held that the written agreements were simulated to conceal the true intention of the parties, which was to confer a right to have improvements effected on…

Source excerpt

  • Income Tax Act
  • Simulated Transactions
  • Accrual Of Income
  • Tax Avoidance
  • Group Company Structures
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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.