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South Africa decisions
Decisions matching the current search
Matsepe v Commissioner for the South African Revenue Services (40873/20) [2024] ZAGPPHC 626 (28 June 2024)
The High Court dismissed an application for leave to appeal against a sequestration order, finding no reasonable prospects of success under section 17.
Marks and Another v Bester and Others (12698/22) [2024] ZAWCHC 82 (12 March 2024)
The court found that the applicants failed to establish good and sufficient cause for the removal of the liquidators. The allegations of impropriety, bias, and dereliction of duty were unsupported by evidence. The liquidators acted prudently and in the best interests of the estate and creditors, especially in their handling of claims and tax affairs. The application was deemed an abuse of process, motivated by the first applicant's desire to avoid interrogation, and was not urgent. The respondents' explanations were cogent, and no conflict of interest or lack of independence was demonstrated.…
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PFC Properties (Pty) Ltd v Commissioner for the South African Revenue Services and Others (543/21; 409/22) [2023] ZASCA 111; 2024 (1) SA 400 (SCA) (21 July 2023)
The Supreme Court of Appeal found that the business rescue application launched by the DRFT trustees was a deliberate stratagem to delay and frustrate the winding-up proceedings against PFC Properties (Pty) Ltd. The trustees failed to make out a bona fide case for business rescue, did not respond to the detailed allegations of asset dissipation and insolvency, and did not prosecute the application to its conclusion. The Court held that the business rescue application constituted an abuse of process as described in Villa Crop, and that the DRFT trustees should be non-suited. Consequently, the…
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EBS International (Pty) Ltd and Another v Wright (19128 / 2020) [2022] ZAWCHC 69 (9 May 2022)
High Court case on breached sale-agreement tax warranties, indemnity liability, and whether SARS assessments conclusively proved the breach.
Botha NO and Others v Van Zyl (16604/2019) [2020] ZAWCHC 109 (11 September 2020)
The court dismissed a Rule 35(13) discovery application and confirmed a provisional sequestration, placing the respondent’s estate under final sequestration.
Samancor Chrome Holdings (Pty) Limited and Another v Samancor Holdings (Pty) Limited and Others (42659/18) [2019] ZAGPJHC 370; [2019] 4 All SA 906 (GJ) (24 October 2019)
High Court extended a contractual arbitration time-bar where tax liability was discovered only after expiry, finding undue hardship under section 8.
Hodes v Broadacres Investments Ltd. and Another (622/88) [1990] ZASCA 83 (6 September 1990)
The court held that a tax indemnity in a share-sale agreement applied to each company individually, not the corporate group as a whole, and dismissed the appeal.
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