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South Africa Case Law

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Tax Law [2011] ZAWCHC 432

Capstone 556 (Pty) Ltd v Commissioner SA Revenue Service and Another, Kluh Investments (Pty) Ltd v Commissioner SA Revenue Service and Another (26078/2010, 8274/11)

Capstone 556 (Pty) Ltd v Commissioner SA Revenue Service and Another, Kluh Investments (Pty) Ltd v Commissioner SA Revenue Service and Another (26078/2010, 8274/11) [2011] ZAWCHC 432 (20 September 2011)

Court
Western Cape High Court, Cape Town
Case number
26078/2010, 8274/11
Judge
A.G. Binns-Ward

The High Court refused leave to appeal against dismissal of applications to interdict SARS from enforcing assessed tax pending review and tax appeal proceedings.

  • Income Tax Act Section 88
  • Interim Interdict
  • Administrative Action Review
  • Promotion Of Administrative Justice Act
  • Suspension Of Payment
  • Procedural Fairness
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Tax Law [1988] ZASCA 5

Commissioner for Inland Revenue v NCR Corporation of South Africa (Pty) Ltd. (5/1988)

Commissioner for Inland Revenue v NCR Corporation of South Africa (Pty) Ltd. (5/1988) [1988] ZASCA 5 (10 March 1988)

Court
Supreme Court of Appeal
Case number
5/1988
Judges
Corbett, Viljoen, Smalberger, Vivier, Nicholas

The court held that section 88 of the Income Tax Act requires interest on refunds only where an assessment is altered on appeal or to match a court decision in the taxpayer’s own case.

  • Income Tax Act Section 88
  • Interest On Tax Refunds
  • Interpretation Of Statutes
  • Declaratory Orders
  • Income-tax-act-section-88
  • Interest-on-tax-refunds
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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.