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South Africa Case Law

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Tax Law [2008] ZASCA 55

Ernst Bester Trust v Commissioner of South African Revenue Services (282/07)

Ernst Bester Trust v Commissioner of South African Revenue Services (282/07) [2008] ZASCA 55; 2008 (5) SA 279 (SCA); 70 SATC 151 (26 May 2008)

Court
Supreme Court of Appeal
Case number
282/07
Judges
Harms, Navsa, Heher, Cachalia, Snyders

The Supreme Court of Appeal held that payments for sand removed from a farm were revenue, not capital, and refused an opening stock deduction.

  • Income Tax Act 58 Of 1962
  • Trading Stock Deduction
  • Capital Vs Revenue
  • Mineral Lease
  • Taxable Income
  • Capital-vs-revenue
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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.