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South Africa Case Law

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Tax Law [2000] ZASCA 80

Syfrets Participation Bond Managers Ltd v Commissioner for South African Revenue Service (620/98)

Syfrets Participation Bond Managers Ltd v Commissioner for South African Revenue Service (620/98) [2000] ZASCA 80; 2001 (2) SA 359 (SCA) (30 November 2000)

Court
Supreme Court of Appeal
Case number
620/98
Judges
Smalberger, Nienaber, Marais, Plewman, Mthiyane

The court held that participations in participation bond schemes were not trading stock and dismissed the tax appeal.

  • Income Tax Act
  • Trading Stock Definition
  • Participation Bonds
  • Deductibility Of Expenditure
  • Income-tax
  • Trading-stock
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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.

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