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South Africa decisions
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JM V GM and Others (3145/2015) [2019] ZAECPEHC 16 (26 March 2019)
Interlocutory divorce ruling on discovery, further particulars, and amendment of pleadings concerning alleged trust-held assets and accrual.
Commissioner For The South African Revenue Service v Bosch and Another (394/2013) [2014] ZASCA 171; [2015] 1 All SA 1 (SCA); 2015 (2) SA 174 (SCA); 77 SATC 61 (19 November 2014)
The Supreme Court of Appeal held that the exercise of the share option by the respondents constituted the exercise of the right to acquire shares under s 8A(1)(a) of the Income Tax Act. The contracts arising from the exercise of the options were unconditional, and the subsequent delivery and payment were postponed performances, not suspensive conditions. The scheme was genuine and not simulated; there was no evidence of dishonesty or intent to disguise the true nature of the transactions. The court rejected the Commissioner's arguments regarding conditionality, fiscal conditionality, and simu…
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Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (Pty) Ltd (509/05) [2006] ZASCA 157; [2007] 4 All SA 1207 (SCA); 68 SATC 307 (26 September 2006)
The Supreme Court of Appeal held that the vehicles in question were originally manufactured as eight-seaters and only superficially modified in Australia to temporarily increase seating capacity to ten. The modifications were easily reversible, of negligible cost, and did not constitute a genuine design change. The additional seats were of inferior quality and not permanently affixed, and the vehicles were sold as eight-seaters after importation. The court found that the modifications were a sham intended solely to evade higher customs duties, and that the true nature and substance of the veh…
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Beddy NO v Van der Westhuizen (323/97) [1999] ZASCA 32; [1999] 3 All SA 227 (A) (24 May 1999)
The Supreme Court of Appeal held that the solvent spouse failed to prove valid title under section 21(2) of the Insolvency Act because the sale was a collusive donation disguised as a sale.
Hippo Quarries (Transvaal) (Pty) Ltd. v Eardley (189/90) [1991] ZASCA 174; 1992 (1) SA 867 (AD); [1992] 1 All SA 398 (A) (28 November 1991)
The court held that the cession was genuine and not a sham. The intention of the parties was to transfer Hippo's claim against Rietfontein to the plaintiff, thereby enabling the plaintiff to enforce the suretyship executed by the defendant in its favour. The fact that the plaintiff was a dormant company, that no consideration passed, and that the proceeds would ultimately be credited to Hippo did not render the transaction simulated or illegitimate. The arrangement was a legitimate means to a legitimate end, and there was no evidence of dishonesty or an attempt to circumvent the law. The evid…
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