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South Africa decisions
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S v Serame and Others (A57/2022) [2024] ZAFSHC 309 (3 October 2024)
The High Court condoned the late filing of the respondent’s submissions and granted the State leave to appeal against specified sentences.
National Director of Public Prosecutions v Dynlog Rental (Pty) Ltd t/a Dynamic Truck Rental and Others (A63/2023) [2024] ZAFSHC 177 (6 June 2024)
Appeal over a POCA restraint order in a tax-evasion prosecution partly succeeded; the order was confirmed only against the company, not its directors.
JJJ (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425) [2024] ZATC 7 (16 January 2024)
The court held that the taxpayer's application to compel further discovery from SARS was not justified, as the documents sought pertained to SARS's wider industry investigation and were not strictly relevant to the pleaded case. SARS is only required to discover documents it intends to rely on, and the taxpayer has sufficient information to prepare its defence. Similarly, the taxpayer's application for further particulars was dismissed, as the requests were either matters of argument or evidence, not particulars necessary for trial preparation. SARS's application to compel further discovery f…
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Commissioner for the South African Revenue Services v Khagiso Afrika Holdings (PTY) LTD and Others (49048/2021) [2023] ZAGPPHC 36 (16 January 2023)
The court found that SARS had established the requirements for a final preservation order under section 163 of the Tax Administration Act. The evidence showed that SOA received substantial funds from Khagiso Afrika Holdings and failed to declare the corresponding output VAT, submitting a false VAT201 return. The pattern of immediate fund transfers among associated companies, including SOA, indicated a clear risk of asset dissipation. The court rejected the respondents' argument that SOA had no assets to preserve, noting that the systematic funneling of funds was designed to frustrate tax coll…
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ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13251, VAT 1077) [2018] ZATC 13 (16 May 2018)
The court found that SARS's concession of part of the quantum claimed was validly made before the hearing and that the taxpayer was not prejudiced or taken by surprise. SARS's methodology for estimating under-declared sales and gross profit margin, based on the REACT POS data and expert analysis, was found to be reasonable in the circumstances, especially given the taxpayer's failure to provide complete accounting records. The court rejected the taxpayer's challenges to the provenance and reliability of the data, noting that the taxpayer retained the originals and failed to demonstrate any di…
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Miles Plant Hire v Commissioner SARS (20430/2014) [2015] ZASCA 98 (1 June 2015)
The Supreme Court of Appeal refused condonation for a lapsed appeal against a winding-up order, finding flagrant rule breaches and no acceptable explanation.
ABSA Bank Limited v Mahomed and Another (876/12) [2014] ZASCA 1; 2014 (2) SA 466 (SCA); [2014] 2 All SA 1 (SCA) (20 January 2014)
The SCA held that ABSA was not liable for fictitious investment agreements used to conceal tax evasion, because its agent lacked authority and the claims were unproven.
Moodley v Ebrahim and Others (10978/2011) [2012] ZAKZPHC 67 (10 October 2012)
The court found that the respondents failed to discharge the onus of proving, on a balance of probabilities, that the first respondent purchased the property at the sale in execution as agent for the second respondent and not personally. The documentary evidence, particularly the sale agreement retained by the conveyancing attorneys and completed by the first respondent in his own handwriting, reflected him as purchaser without qualification. The first respondent's explanations were found to be dishonest and unconvincing, and his conduct in allowing the property to be marketed and sold contra…
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Heese obo Peters v Road Accident Fund (10009/2004) [2011] ZAWCHC 497; 2012 (6) SA 496 (WCC) (2 December 2011)
The court found that the plaintiff failed to prove any compensable loss of earning capacity. Although Mr Peters operated a profitable business and evaded tax, the evidence showed that, had he not been injured, he would likely have returned to Germany and resumed his business. However, the magnitude and blatancy of his tax evasion constituted common law fraud, and the German tax authorities were already investigating him. Had Mr Peters not been incapacitated, criminal proceedings would have ensued, resulting in a lengthy prison sentence and the collapse of his business. There was no evidence t…
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Legal Aid South Africa v S and Others (SS124/07) [2010] ZAWCHC 17 (16 February 2010)
The High Court dismissed Legal Aid South Africa’s application for leave to appeal, holding it lacked locus standi because it was not a party, and finding no prospect of success.
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