South Africa Case Law

M.B v R.B and Others (2321/2016)

M.B v R.B and Others (2321/2016) [2023] ZANCHC 30 (14 July 2023)

Court

Northern Cape High Court, Kimberley

Case number

2321/2016

Judge

Nxumalo

The court found that the applicant, as a beneficiary of the Ri-El Trust, failed to demonstrate a direct and substantial legal interest in the subject-matter of the divorce and related proceedings. The trust assets, while considered for accrual purposes, remain the property of the trust and are not divested by the impugned order or deed of settlement. The applicant's interest was found to be speculative and not sufficient to establish locus standi for intervention. The court held that piercing the trust veneer for accrual calculation does not require the joinder of the trust or its beneficiari…

Source excerpt

• Trust Beneficiary Rights
• Locus Standi
• Divorce Accrual
• Joinder Of Parties
• Trust Property Control
• Variation Of Divorce Order

Mrs X v Commissioner for the South African Revenue Service (13695)

Mrs X v Commissioner for the South African Revenue Service (13695) [2017] ZATC 17 (1 March 2017)

Court

Tax Court

Case number

13695

Judge

T M Masipa

The Tax Court held that disputed bank deposits were gross income, not capital receipts, dismissed the appeal, upheld 200% additional tax, and ordered costs.

• Income Tax Assessment
• Gross Income Definition
• Onus Of Proof
• Piercing Corporate Veil
• Trust Property Control
• Additional Tax Penalty

Mangangeni Emmaus Westmead Returners Community Trust and Others v Minister of Rural Development and Land Reform and Others (16270/09)

Mangangeni Emmaus Westmead Returners Community Trust and Others v Minister of Rural Development and Land Reform and Others (16270/09) [2010] ZAKZDHC 67 (30 November 2010)

Court

Kwazulu-Natal High Court, Durban

Case number

16270/09

Judge

Cele

The court dismissed a restitution-fund dispute for lack of jurisdiction, holding the Land Claims Court had exclusive jurisdiction and the statutory conditions for trust ownership were unmet.

• Restitution Of Land Rights Act
• Locus Standi
• Jurisdiction Of Land Claims Court
• Trust Property Control
• Public Finance Management Act
• Actio Rei Vindicatio