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South Africa Case Law

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Tax Law [2010] ZASCA 153

Abraham Krok Trust v Commissioner for South African Revenue Service (58/2010)

Abraham Krok Trust v Commissioner for South African Revenue Service (58/2010) [2010] ZASCA 153; [2011] 2 All SA 591 (SCA); 73 SATC 105 (29 November 2010)

Court
Supreme Court of Appeal
Case number
58/2010
Judges
NAVSA, NUGENT, MAYA, CACHALIA, BERTELSMANN

The SCA held that trust deed clause 12.1 authorised capital disposals for beneficiaries’ benefit, so the awards fell within the trust exemption from donations tax.

  • Donations Tax
  • Trust Deed Construction
  • Exemption From Tax
  • Burden Of Proof
  • Donations-tax
  • Trust-deed-construction
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Commercial And Corporate [1996] ZASCA 136

Investec Bank Ltd. and Another v Lefkowitz (384/95)

Investec Bank Ltd. and Another v Lefkowitz (384/95) [1996] ZASCA 136; 1997 (3) SA 1 (SCA); [1997] 1 All SA 581 (A); (27 November 1996)

Court
Supreme Court of Appeal
Case number
384/95
Judges
Van Heerden JA, Hefer JA, Eksteen JA, Nienaber JA, Marais JA

The court held that the operative share trust deed governed the options, making the employee’s early exercise premature and ineffective.

  • Share Option Scheme
  • Contractual Interpretation
  • Employee Incentives
  • Trust Deed Construction
  • Contractual-interpretation
  • Share-option-schemes
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About this LexChat collection

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.