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South Africa Case Law

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Tax Law [2021] ZASCA 27

Massmart Holdings Limited v Commissioner for the South African Revenue Service (84/2020)

Massmart Holdings Limited v Commissioner for the South African Revenue Service (84/2020) [2021] ZASCA 27; 83 SATC 333 (26 March 2021)

Court
Supreme Court of Appeal
Case number
84/2020
Judges
Ponnan, Mbha, Zondi, Mabindla-Boqwana, Poyo-Dlwati

The Supreme Court of Appeal dismissed Massmart’s tax appeal, holding it could not claim capital losses from dealings with its employee share trust for CGT purposes.

  • Capital Gains Tax
  • Share Incentive Schemes
  • Trusts And Beneficiaries
  • Asset Definition Under Tax Law
  • Base Cost And Proceeds
  • Tax Deductibility Of Losses
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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.