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Tax Law [2022] ZASCA 153

CSARS v The Thistle Trust (516/2021)

CSARS v The Thistle Trust (516/2021) [2022] ZASCA 153; 2023 (2) SA 120 (SCA); 85 SATC 347 (7 November 2022)

Court
Supreme Court of Appeal
Case number
516/2021
Judges
Dambuza, Van der Merwe, Hughes, Goosen, Daffue

The Supreme Court of Appeal held that trust capital gains were taxable in the Thistle Trust’s hands, but set aside the understatement penalty.

  • Capital Gains Tax
  • Trust Taxation
  • Understatement Penalty
  • Interest On Tax
  • Eighth Schedule Interpretation
  • Capital-gains-tax
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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.