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South Africa Case Law

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Tax Law [2021] ZAECPEHC 31

ICR Utility Management Proprietary Ltd and Another v Headbush and Others (1213/2020)

ICR Utility Management Proprietary Ltd and Another v Headbush and Others (1213/2020) [2021] ZAECPEHC 31 (25 May 2021)

Court
Eastern Cape High Court, Port Elizabeth
Case number
1213/2020
Judge
Govindjee

The High Court held that a dividends-tax dispute under a share buyback agreement had to go to arbitration, and dismissed the application with costs.

  • Dividends Tax
  • Withholding Agent Liability
  • Contractual Interpretation
  • Arbitration Clause
  • Dividends-tax
  • Withholding-agent-liability
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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.