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South Africa Case Law

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Tax Law [2021] ZASCA 27

Massmart Holdings Limited v Commissioner for the South African Revenue Service (84/2020)

Massmart Holdings Limited v Commissioner for the South African Revenue Service (84/2020) [2021] ZASCA 27; 83 SATC 333 (26 March 2021)

Court
Supreme Court of Appeal
Case number
84/2020
Judges
Ponnan, Mbha, Zondi, Mabindla-Boqwana, Poyo-Dlwati

The Supreme Court of Appeal dismissed Massmart’s tax appeal, holding it could not claim capital losses from dealings with its employee share trust for CGT purposes.

  • Capital Gains Tax
  • Share Incentive Schemes
  • Trusts And Beneficiaries
  • Asset Definition Under Tax Law
  • Base Cost And Proceeds
  • Tax Deductibility Of Losses
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Tax Law [2007] ZASCA 147

Commissioner for the South African Revenue Service v Airworld CC and Another (672/06)

Commissioner for the South African Revenue Service v Airworld CC and Another (672/06) [2007] ZASCA 147; [2008] 2 All SA 593 (SCA); 2008 (3) SA 335 (SCA); 70 SATC 48 (26 November 2007)

Court
Supreme Court of Appeal
Case number
672/06
Judges
Howie, Farlam, Lewis, Combrinck, Hurt

SCA case on whether discretionary trust beneficiaries were “recipients” for Secondary Tax on Companies purposes under the pre-2000 Income Tax Act.

  • Secondary Tax On Companies
  • Income Tax Act Interpretation
  • Trusts And Beneficiaries
  • Anti Tax Avoidance
  • Connected Person Definition
  • Secondary-tax-on-companies
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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.