South Africa Case Law

Ms A and Another v Commissioner for the South African Revenue Service (IT13974; 13993)

Ms A and Another v Commissioner for the South African Revenue Service (IT13974; 13993) [2017] ZATC 15 (24 March 2017)

Court

Tax Court

Case number

IT 13974 & 13993

Judges

LE GRANGE, DONOVAN BRINDERS, JOACHIM VERMOOTEN

The Tax Court held that a sale of bare dominium and habitatio rights was divisible for transfer duty, so duty had to be assessed on apportioned values.

• Transfer Duty
• Bare Dominium
• Right Of Habitatio
• Divisibility Of Contract
• Valuation Of Real Rights
• Transfer-duty