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South Africa Case Law

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Tax Law [2001] ZATC 1

XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808)

XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808) [2001] ZATC 1 (16 May 2001)

Court
Tax Court
Case number
10808
Judges
F C Kirk-Cohen, RJ Heffer, M C van Blerck

The Tax Court held that SARS could rely on section 103(1) in the alternative to ordinary taxing provisions, and dismissed XYZ Bank’s point in limine.

  • Income Tax Assessment
  • Anti Avoidance
  • Trading Stock Valuation
  • Section 103 Application
  • Income-tax
  • Tax-avoidance
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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.

Source links and collection timestamps are retained alongside the indexed records.