Leading Tax Cases – Organised By Subject Matter

1 Construction of Fiscal Statutes
[1] Partington v Attorney General 21 LT 370
[2] Cape Brandy Syndicate v IRC (1921) 1 KB 64
[3] CIR v Delfos 1933 AD 242, 6 SATC 92
[4] CIR v Simpson 1949 (4) SA 678 (A), 16 SATC 268
[5] Jaga v Donges NO 1950 (4) SA 653 (A)
[6] Venter v R 1907 TS 910
[7] Savage v CIR 1951 (4) SA 400 (A), 18 SATC 1, 1952 Taxpayer 15
[8] CIR v Lazarus’ Estate 1958 (1) SA 311 (A), 21 SATC 379, 1958 Taxpayer 30
[9] CIR v MacNeillie’s Estate 1961 (3) SA 833 (A), 24 SATC 282, 1961 Taxpayer 157
[10] Glen Anil Development Corp Ltd v SIR 1975 (4) SA 715 (A), 37 SATC 319, 1975 Taxpayer 226
[11] CIR v Ocean Manufacturing Ltd 1990 (3) SA 610 (A), 52 SATC 151, 1990 Taxpayer 147
[12] Coltness Iron Co v Black (1881) 6 App Cas 315 (HL)
[13] Hulett & Sons Ltd v Resident Magistrate, Lower Tugela 1912 AD 760
[14] Israelsohn v CIR 1952 (3) SA 529 (A), 18 SATC 247, 1952 Taxpayer 155
[15] CIR v Nemojim (Pty) Ltd 1983 (4) SA 935 (A), 45 SATC 241, 1983 Taxpayer 204
[16] CIR v Golden Dumps (Pty) Ltd 1993 (4) SA 110 (A), 55 SATC 198, 1993 Taxpayer 194
[17] Summit Industrial Corporation v Claimants against the Fund Comprising the Proceeds of the Sale of the MV Jade Transporter 1987 (2) SA 547 (A)
[18] Welch’s Estate v CSARS 2005 (4) SA 173 (SCA), 66 SATC 303, 2004 Taxpayer 148
[19] CSARS v Airworld CC & Another 2008 (3) SA 335 (SCA), 70 SATC 48, 2007 Taxpayer 227
[20] Dadoo Ltd and Others v Krugersdorp Municipal Council 1920 AD 530
[21] ITC 1584 57 SATC 63, 1997 Taxpayer 211
[22] Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 (4) SA 593 (SCA), 2013 Taxpayer 188
[23] Marshall NO & Others v CSARS [2018] ZACC 11, 2019 (6) SA 246 (CC), 80 SATC 500, 2020 Taxpayer 235

2 Receipts and Accruals
2.1 The total amount and para (c) of ‘gross income’
[24] CIR v Butcher Bros (Pty) Ltd 1945 AD 301, 13 SATC 21
[25] Stander v CIR 1997 (3) SA 617 (C), 59 SATC 212, 1997 Taxpayer 174
[26] CSARS v Kotze 64 SATC 447
[27] Stevens v CSARS 2007 (2) SA 554 (SCA), 69 SATC 1, 2007 Taxpayer 76
[28] CSARS v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA), 69 SATC 205, 2006 Taxpayer 167
[29] CSARS v Professional Contract Administration CC 2002 (1) SA 179 (T), 64 SATC 119
2.2 Receipts and accruals
[30] CIR v People’s Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA 353 (A), 52 SATC 9, 1990 Taxpayer 70
[31] SIR v Silverglen Investments (Pty) Ltd 1969 (1) SA 365 (A), 30 SATC 199, 1969 Taxpayer 6
[32] Ochberg v CIR 1931 AD 215, 5 SATC 93
[33] CIR v Genn & Co (Pty) Ltd 1955 (3) SA 293 (A), 20 SATC 113, 1955 Taxpayer 15
[34] Mooi v SIR 1972 (1) SA 675 (A), 34 SATC 1, 1972 Taxpayer 69
[35] Geldenhuys v CIR 1947 (3) SA 256 (C), 14 SATC 419
[36] MP Finance v CSARS 2007 (5) SA 521 (SCA), 69 SATC 141, 2007 Taxpayer 198
[37] Gud Holdings (Pty) Ltd v CSARS 69 SATC 115, 2007 Taxpayer 177
[38] ITC 1847 73 SATC 126, 2011 Taxpayer 11
[39] CSARS v Reunert Ltd [2017] ZASCA 153, 80 SATC 113, 2017 Taxpayer 231
[40] The Milnerton Estates Limited v CSARS [2018] ZASCA 155, 2019 (2) SA 386 (SCA), 81 SATC 193, 2018 Taxpayer 126
[41] ITC 1918 81 SATC 267, 2020 Taxpayer 109
2.3 In cash or otherwise
[42] CIR v Leydenberg Platinum Ltd 1929 AD 137, 4 SATC 8
[43] Lace Proprietary Mines Ltd v CIR 1938 AD 267, 9 SATC 349
2.4 Deposits and receipts in advance
[44] Pyott Ltd v CIR 1944 AD 128, 13 SATC 121
[45] Brookes Lemos Ltd v CIR 1947 (2) SA 976 (A), 14 SATC 295
[46] Greases (SA) Ltd v CIR 1951 (3) SA 518 (A), 17 SATC 358
2.5 Disposal of income after accrual
[47] Hiddingh v CIR 1941 AD 111, 11 SATC 205
[48] CIR v Witwatersrand Association of Racing Clubs 1960 (3) SA 291 (A), 23 SATC 380, 1960 Taxpayer 133
[49] Rishworth v SIR 1964 (4) SA 493 (A), 26 SATC 275, 1964 Taxpayer 187
[50] Taxpayer v COT (Botswana) 43 SATC 118, 1985 Taxpayer 9
[51] ITC 1378 45 SATC 230
[52] SIR v Smant 1973 (1) SA 754 (A), 35 SATC 1, 1973 Taxpayer 52

3 Source and Residence
3.1 Interest
[53] CIR v Lever Brothers and Unilever Ltd 1946 AD 441, 14 SATC 44
[54] First National Bank of Southern Africa Ltd v CIR 2002 (3) SA 375 (SCA), 64 SATC 471, 2002 Taxpayer 72
3.2 Royalties
[55] Millin v CIR 1928 AD 207, 3 SATC 170
3.3 Sale of goods (and partnership)
[56] CIR v Epstein 1954 (3) SA 689 (A), 19 SATC 221, 1954 Taxpayer 147
[57] Transvaal Associated Hide and Skin Merchants v Collector of Income Tax, Botswana 29 SATC 97
3.4 Sale of shares
[58] CIR v Black 1957 (3) SA 536 (A), 21 SATC 226, 1957 Taxpayer 172
3.5 Dividends and annuities
[59] Boyd v CIR 1951 (3) SA 525 (A), 17 SATC 366
3.6 Rent
[60] COT v British United Shoe Machinery (SA) (Pty) Ltd 1964 (3) SA 193 (FC), 26 SATC 163, 1964 Taxpayer 105
3.7 Services rendered or work done
[61] COT v Shein 1958 (3) SA 14 (FC), 22 SATC 12, 1958 Taxpayer 129
[62] CIR v Nell 1961 (3) SA 774 (A), 24 SATC 261, 1961 Taxpayer 151
[63] CIR v Whitfield 1993 (2) SA 236 (E), 55 SATC 158, 1995 Taxpayer 155
3.8 Other
[64] Essential Sterolin Products v CIR 1993 (4) SA 859 (A), 55 SATC 357, 1994 Taxpayer 15
3.9 Residence
[65] Cohen v CIR 1946 AD 174, 13 SATC 362
[66] CIR v Kuttel 1992 (3) SA 242 (A), 54 SATC 298, 1992 Taxpayer 150

4 Capital and Revenue (Gross Income)
[67] CIR v Stott 1928 AD 252, 3 SATC 253
[68] CIR v Paul 1956 (3) SA 335 (A), 21 SATC 1, 1956 Taxpayer 176
[69] ITC 1185 35 SATC 122, 1974 Taxpayer 92
[70] ITC 1191 35 SATC 194, 1975 Taxpayer 88
[71] Bloch v SIR 1980 (2) SA 401 (C), 42 SATC 7, 1980 Taxpayer 92
[72] African Life Investment Corporation (Pty) Ltd v SIR 1969 (4) SA 259 (A), 31 SATC 163, 1969 Taxpayer 167
[73] SIR v The Trust Bank of Africa Ltd 1975 (2) SA 652 (A), 37 SATC 87, 1975 Taxpayer 147
[74] Barnato Holdings Ltd v SIR 1978 (2) SA 440 (A), 40 SATC 75, 1978 Taxpayer 209
[75] CIR v Nussbaum 1996 (4) SA 1156 (A), 58 SATC 283, 1996 Taxpayer 150
[76] Natal Estates Ltd v SIR 1975 (4) SA 177 (A), 37 SATC 193, 1975 Taxpayer 161
[77] Berea West Estate (Pty) Ltd v SIR 1976 (2) SA 614 (A), 38 SATC 43, 1976 Taxpayer 149
[78] CSARS v Founders Hill (Pty) Ltd 2011 (5) SA 112 (SCA), 73 SATC 183, 2011 Taxpayer 86
[79] John Bell & Co (Pty) Ltd v SIR 1976 (4) SA 415 (A), 38 SATC 87, 1976 Taxpayer 208
[80] CIR v Richmond Estates (Pty) Ltd 1956 (1) SA 602 (A), 20 SATC 355, 1956 Taxpayer 32
[81] Elandsheuwel Farming (Edms) Bpk v SBI 1978 (1) SA 101 (A), 39 SATC 163, 1978 Taxpayer 30
[82] CIR v Malcomess Properties (Isando) (Pty) Ltd 1991 (2) SA 27 (A), 53 SATC 153, 1992 Taxpayer 9
[83] ITC 1427 50 SATC 25
[84] CSARS v Van Blerk 2000 (2) SA 1016 (C), 62 SATC 131, 2000 Taxpayer 212
[85] Samril Investments (Pty) Ltd v CSARS 2003 (1) SA 659 (SCA), 65 SATC 1, 2002 Taxpayer 174
[86] Ernst Bester Trust v CSARS 2008 (5) SA 279 (SCA), 70 SATC 151, 2008 Taxpayer 112
[87] Matla Coal Ltd v CIR 1987 (1) SA 108 (A), 48 SATC 223, 1987 Taxpayer 49
[88] Tuck v CIR 1988 (3) SA 819 (A), 49 SATC 28, 1988 Taxpayer 149
[89] CIR v Pick ’n Pay Employee Share Purchase Trust 1992 (4) SA 39 (A), 54 SATC 271, 1992 Taxpayer 192
[90] CSARS v Volkswagen of SA (Pty) Ltd 2001 (2) SA 42 (SCA), 63 SATC 109, 2001 Taxpayer 116
[91] CIR v Wyner 2004 (4) SA 311 (SCA), 66 SATC 1, 2003 Taxpayer 230
[92] CSARS v Capstone 566 (Pty) Ltd [2016] ZASCA 2, 2016 (4) SA 341 (SCA), 78 SATC 231, 2016 Taxpayer 3
[93] Volkswagen South Africa (Pty) Ltd v CSARS [2017] ZASCA 190, 80 SATC 179, 2017 Taxpayer 206

5 Expenditure Actually Incurred
[94] Port Elizabeth Electric Tramway Co Ltd v CIR 1936 CPD 241, 8 SATC 13
[95] Concentra (Pty) Ltd v CIR 1942 CPD 509, 12 SATC 95
[96] Caltex Oil (SA) Ltd v SIR 1975 (1) SA 665 (A), 37 SATC 1, 1975 Taxpayer 30
[97] Nasionale Pers Bpk v KBI 1986 (3) SA 549 (A), 48 SATC 55, 1986 Taxpayer 193
[98] Edgars Stores Ltd v CIR 1988 (3) SA 876 (A), 50 SATC 81, 1988 Taxpayer 173
[99] CIR v Golden Dumps (Pty) Ltd 1993 (4) SA 110 (A), 55 SATC 198, 1993 Taxpayer 194
[100] ITC 1444 51 SATC 35, 1989 Taxpayer 212
[101] Ackermans Limited v CSARS 2011 (1) SA 1 (SCA), 73 SATC 1, 2010 Taxpayer 236
[102] CSARS v Labat Africa Limited [2011] ZASCA 157, 74 SATC 1, 2011 Taxpayer 167, 232

6 In the Production of the Income
[103] Port Elizabeth Electric Tramway Co Ltd v CIR 1936 CPD 241, 8 SATC 13
[104] Joffe and Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354
[105] Sub-Nigel Ltd v CIR 1948 (4) SA 580 (A), 15 SATC 38
[106] CIR v Nemojim (Pty) Ltd 1983 (4) SA 935 (A), 45 SATC 241, 1983 Taxpayer 204

7 Capital and Revenue (General Deduction Formula)
[107] CIR v George Forest Timber Co Ltd 1924 AD 516, 1 SATC 20
[108] New State Areas Ltd v CIR 1946 AD 610, 14 SATC 155
[109] Nchanga Consolidated Copper Mines v COT 1962 (1) SA 381 (FC), 24 SATC 469, 1962 Taxpayer 135
[110] Palabora Mining Co Ltd v SIR 1973 (3) SA 819 (A), 35 SATC 159, 1973 Taxpayer 170
[111] CIR v African Oxygen Ltd 1963 (1) SA 681 (A), 25 SATC 67, 1963 Taxpayer 26
[112] SIR v Cadac Engineering Works (Pty) Ltd 1965 (2) SA 511 (A), 27 SATC 61, 1965 Taxpayer 69
[113] Smith v SIR 1968 (2) SA 480 (A), 30 SATC 35, 1968 Taxpayer 69
[114] SIR v Guardian Assurance Holdings (SA) Ltd 1976 (4) SA 522 (A), 38 SATC 111, 1977 Taxpayer 28
[115] CIR v VRD Investments (Pty) Ltd 1993 (4) SA 330 (C), 55 SATC 368, 1993 Taxpayer 231
[116] Seeff Properties CC v CIR 60 SATC 407
[117] Rand Mines (Mining & Services) Ltd v CIR 1997 (1) SA 427 (A), 59 SATC 85, 1998 Taxpayer 34
[118] ITC 1628 60 SATC 33
[119] Warner Lambert SA (Pty) Ltd v CSARS 2003 (5) SA 344 (SCA), 65 SATC 346, 2004 Taxpayer 35
[120] BP Southern Africa (Pty) Ltd v CSARS 69 SATC 79, 2007 Taxpayer 54

8 The Trade Requirement
[121] ITC 734 18 SATC 202, 1952 Taxpayer 117
[122] ITC 1404 48 SATC 1, 1986 Taxpayer 189
[123] De Beers Holdings (Pty) Ltd v CIR 1986 (1) SA 8 (A), 47 SATC 229, 1986 Taxpayer 8
[124] CIR v Pick ’n Pay Wholesalers (Pty) Ltd 1987 (3) SA 453 (A), 49 SATC 132, 1987 Taxpayer 129
[125] Solaglass Finance Co (Pty) Ltd v CIR 1991 (2) SA 257 (A), 53 SATC 1, 1991 Taxpayer 5
[126] Burgess v CIR 1993 (4) SA 161 (A), 55 SATC 185, 1993 Taxpayer 153

9 Interest on Money Borrowed
[127] Producer v COT 1948 (4) SA 230 (SR), 15 SATC 405
[128] Financier v COT 1950 (3) SA 293 (SR), 17 SATC 34
[129] CIR v Genn & Co (Pty) Ltd 1955 (3) SA 293 (A), 20 SATC 113, 1955 Taxpayer 15
[130] Burgess v CIR 1993 (4) SA 161 (A), 55 SATC 185, 1993 Taxpayer 153
[131] CIR v Allied Building Society 1963 (4) SA 1 (A), 25 SATC 343, 1963 Taxpayer 152
[132] SIR v Eaton Hall (Pty) Ltd 1975 (4) SA 953 (A), 37 SATC 343, 1976 Taxpayer 35
[133] Borstlap v SBI 1981 (4) SA 836 (A), 43 SATC 195, 1982 Taxpayer 30
[134] CIR v Standard Bank of South Africa Ltd 1985 (4) SA 485 (A), 47 SATC 179, 1986 Taxpayer 27
[135] ITC 1171 34 SATC 80, 1973 Taxpayer 36
[136] Cactus Investments (Pty) Ltd v CIR 1999 (1) SA 315 (SCA), 61 SATC 43, 1999 Taxpayer 17
[137] Natal Laeveld Boerdery (Edms) Bpk v KBI 1998 (1) SA 639 (A), 60 SATC 81, 1998 Taxpayer 58
[138] CSARS v Van Der Westhuizen 2001 (4) SA 807 (C), 63 SATC 191, 2001 Taxpayer 234
[139] Ticktin Timbers CC v CIR 1999 (4) SA 939 (SCA), 61 SATC 399, 1999 Taxpayer 151
[140] CSARS v Scribante Construction (Pty) Ltd 2002 (4) SA 835 (SCA), 64 SATC 379, 2001 Taxpayer 48
[141] CSARS v BP South Africa (Pty) Ltd 2006 (5) SA 559 (SCA), 68 SATC 229, 2006 Taxpayer 13
[142] ITC 1583 57 SATC 58, 1997 Taxpayer 11
[143] ITC 1603 58 SATC 212, 1997 Taxpayer 13
[144] Shapiro v CIR 1928 NPD 436, 4 SATC 29
[145] CIR v Drakensburg Garden Hotel (Pty) Ltd 1960 (2) SA 475 (A), 23 SATC 251, 1960 Taxpayer 113
[146] ITC 1428 50 SATC 34

10 Irrecoverable Loans
[147] Platt v CIR 1922 AD 42, 32 SATC 142
[148] Atlantic Refining Company of Africa (Pty) Ltd v CIR 1957 (2) SA 330 (A), 21 SATC 203, 1957 Taxpayer 109
[149] Stone v SIR 1974 (3) SA 584 (A), 36 SATC 117, 1974 Taxpayer 168
[150] SIR v Crane 1977 (4) SA 761 (T), 39 SATC 191, 1978 Taxpayer 90
[151] SIR v Kempton Furnishers (Pty) Ltd 1974 (3) SA 36 (A), 36 SATC 67, 1974 Taxpayer 109
[152] Burman v CIR 1991 (1) SA 533 (A), 53 SATC 63, 1991 Taxpayer 230
[153] Solaglass Finance Company (Pty) Ltd v CIR 1991 (2) SA 257 (A), 53 SATC 1, 1991 Taxpayer 5
[154] Sentra-oes Koöperatief Beperk v CIR 1995 (3) SA 197 (A), 57 SATC 109, 1997 Taxpayer 167

11 Damages and Compensation
11.1 Expenditure and losses
[155] Port Elizabeth Electric Tramway Co Ltd v CIR 1936 CPD 241, 8 SATC 13
[156] Joffe and Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354
[157] COT v Cathcart 1965 (1) SA 507 (SRAD), 27 SATC 1, 1965 Taxpayer 28
[158] COT v Rendle 1965 (1) SA 59 (SRAD), 26 SATC 326, 1964 Taxpayer 225
[159] ITC 1241 37 SATC 300, 1980 Taxpayer 155
[160] ITC 1242 37 SATC 306, 1980 Taxpayer 114
[161] SIR v John Cullum Construction Co (Pty) Ltd 1965 (4) SA 697 (A), 27 SATC 155, 1965 Taxpayer 210
[162] ITC 1837 71 SATC 177, 2009 Taxpayer 152
11.2 Receipts and accruals
[163] CIR v Illovo Sugar Estates Ltd 1951 (1) SA 306 (N), 17 SATC 387
[164] Taeuber & Corssen (Pty) Ltd v SIR 1975 (3) SA 649 (A), 37 SATC 129, 1975 Taxpayer 192
[165] ITC 1259 39 SATC 65, 1981 Taxpayer 136
[166] W J Fourie Beleggings CC v CSARS 2009 (5) SA 238 (SCA), 71 SATC 125, 2009 Taxpayer 74
[167] Bourke’s Estate v CIR 1991 (1) SA 661 (A), 53 SATC 86, 1991 Taxpayer 30
[168] KBI en ’n Ander v Hogan 1993 (4) SA 150 (A), 55 SATC 329, 1993 Taxpayer 215
[169] Stellenbosch Farmers’ Winery Ltd v CSARS [2012] ZASCA 72, 2012 (5) SA 363 (SCA), 74 SATC 235, 2012 Taxpayer 127

12 Leasing
12.1 Lease premium
[170] CIR v Butcher Bros (Pty) Ltd 1945 AD 301, 13 SATC 21
[171] Rex Tea Room Cinema (Pty) Ltd v CIR 1946 TPD 338, 14 SATC 76
[172] CIR v Myerson; CIR v Kelly 1947 (2) SA 1243 (A), 14 SATC 300
[173] Turnbull v CIR 1953 (2) SA 573 (A), 18 SATC 336, 1953 Taxpayer 92
[174] CSARS v BP South Africa (Pty) Ltd 2006 (5) SA 559 (SCA), 68 SATC 229, 2006 Taxpayer 13
12.2 Leasehold improvements
[175] Professional Suites Ltd v COT 24 SATC 573
[176] COT v Ridgeway Hotel Ltd 24 SATC 616
[177] ITC 1036 26 SATC 84, 1964 Taxpayer 211
[178] CIR v Manganese Metal Co (Pty) Ltd 1996 (3) SA 591 (T), 58 SATC 1, 1997 Taxpayer 90
12.3 Cost of ejectment
[179] ITC 790 20 SATC 96, 1955 Taxpayer 125
12.4 Payments for early termination
[180] ITC 312 8 SATC 154
[181] ITC 1267 39 SATC 146, 1982 Taxpayer 117
[182] ITC 1600 58 SATC 131, 1998 Taxpayer 75
12.5 Other
[183] ITC 355 9 SATC 91

13 Repairs
13.1 Repairs
[184] Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland 6 SATC 225
[185] CIR v African Products Manufacturing Company Ltd 1944 TPD 248, 13 SATC 164
[186] ITC 637 15 SATC 126
[187] ITC 1213 36 SATC 113, 1977 Taxpayer 75
[188] ITC 1264 39 SATC 133, 1982 Taxpayer 57
[189] ITC 1408 48 SATC 21, 1990 Taxpayer 14
[190] ITC 1457 51 SATC 131
[191] Flemming v KBI 1995 (1) SA 574 (A), 57 SATC 73
13.2 Initial repairs
[192] ITC 243 6 SATC 370
[193] ITC 1475 52 SATC 135, 1993 Taxpayer 56
13.3 Subsequent repairs
[194] ITC 643 15 SATC 243

14 Capital Allowances
14.1 Depreciation (wear and tear)
[195] CIR v Le Sueur 1960 (2) SA 708 (A), 23 SATC 261, 1960 Taxpayer 127
[196] SIR v Charkay Properties (Pty) Ltd 1976 (4) SA 872 (A), 38 SATC 159, 1977 Taxpayer 68
[197] Blue Circle Cement Ltd v CIR 1984 (2) SA 764 (A), 46 SATC 21, 1984 Taxpayer 88
[198] ITC 1546 54 SATC 477, 1993 Taxpayer 98
14.2 Recoupments
[199] ITC 1467 52 SATC 28, 1994 Taxpayer 94
[200] CSARS v Pinestone Properties CC 2002 (4) SA 202 (N), 63 SATC 419, 2003 Taxpayer 16
[201] Omnia Fertilizer Ltd v CSARS 2003 (4) SA 513 (SCA), 65 SATC 159, 2003 Taxpayer 175
[202] Chipkin Natal (Pty) Ltd v CSARS 2005 (5) SA 566 (SCA), 67 SATC 243, 2005 Taxpayer 13
[203] ITC 1704 63 SATC 258, 2002 Taxpayer 30

15 Trading Stock
[204] Baikie v CIR 1931 AD 496, 5 SATC 193
[205] CIR v Niko 1940 AD 416, 11 SATC 124
[206] CIR v Nemojim (Pty) Ltd 1983 (4) SA 935 (A), 45 SATC 241,1983 Taxpayer 204
[207] De Beers Holdings (Pty) Ltd v CIR 1986 (1) SA 8 (A), 47 SATC 229, 1986 Taxpayer 8
[208] ITC 1489 53 SATC 99, 1992 Taxpayer 75
[209] Bourke’s Estate v CIR 1991 (1) SA 661 (A), 53 SATC 86, 1991 Taxpayer 30
[210] Richards Bay Iron & Titanium (Pty) Ltd and Another v CIR 1996 (1) SA 311 (A), 58 SATC 55, 1997 Taxpayer 71
[211] CSARS v AA The Motorist Publications (Pty) Ltd 63 SATC 325, 2001 Taxpayer 70
[212] Anglovaal Mining Ltd v CSARS 2010 (2) SA 299 (SCA), 71 SATC 293, 2009 Taxpayer 209
[213] CSARS v Foskor (Pty) Ltd [2010] ZASCA 45, 72 SATC 174, 2010 Taxpayer 71
[214] Ernst Bester Trust v CSARS 2008 (5) SA 279 (SCA), 70 SATC 151, 2008 Taxpayer 112
[215] CSARS v South African Custodial Services (Pty) Ltd 2012 (1) SA 522 (SCA), 74 SATC 61, 2012 Taxpayer 8
[216] CSARS v Volkswagen South Africa (Pty) Ltd [2018] ZASCA 116, 2019 (2) SA 362 (SCA), 81 SATC 24 (SCA), 2018 Taxpayer 217
[217] CSARS v Atlas Copco South Africa (Pty) Ltd [2019] ZASCA 124, 2020 (4) SA 61 (SCA), 82 SATC 116, 2019 Taxpayer 146

16 Assessed Losses
16.1 Assessed Losses
[218] S A Bazaars (Pty) Ltd v CIR 1952 (4) SA 505 (A), 18 SATC 240, 1952 Taxpayer 213
[219] CIR v Louis Zinn Organisation (Pty) Ltd 1958 (4) SA 477 (A), 22 SATC 85, 1958 Taxpayer 208
[220] New Urban Properties Ltd v SIR 1966 (1) SA 217 (A), 27 SATC 175, 1966 Taxpayer 12
[221] CIR v Zamoyski 1985 (3) SA 141 (C), 47 SATC 50, 1986 Taxpayer 73
[222] Robin Consolidated Industries Ltd v CIR 1997 (3) SA 654 (SCA), 59 SATC 199, 1997 Taxpayer 152
[223] CIR v Datakor Engineering (Pty) Ltd 1998 (4) SA 1050 (SCA), 60 SATC 503, 1999 Taxpayer 34
[224] CSARS v Megs Investments (Pty) Ltd & Another 2005 (4) SA 328 (SCA), 66 SATC 175, 2004 Taxpayer 197
[225] ITC 1830 70 SATC 123, 2008 Taxpayer 93
16.2 Tax avoidance utilising assessed losses
[226] ITC 983 25 SATC 55, 1963 Taxpayer 106
[227] ITC 989 25 SATC 122, 1963 Taxpayer 116
[228] ITC 1123 31 SATC 48, 1969 Taxpayer 208
[229] ITC 1347 44 SATC 33, 1986 Taxpayer 89
[230] CIR v Ocean Manufacturing Ltd 1990 (3) SA 610 (A), 52 SATC 151, 1990 Taxpayer 147
[231] Conshu (Pty) Ltd v CIR 1994 (4) SA 603 (A), 57 SATC 1, 1995 Taxpayer 87
[232] CSARS v Digicall Solutions (Pty) Ltd [2018] ZASCA 137, 2019 (4) SA 312 (SCA), 81 SATC 97, 2018 Taxpayer 67

17 Tax Avoidance, Sham Transactions, Substance and Form
17.1 The general anti-tax avoidance provision
[233] CIR v King 1947 (2) SA 196 (A), 14 SATC 184
[234] Meyerowitz v CIR 1963 (3) SA 863 (A), 25 SATC 287, 1963 Taxpayer 126
[235] Smith v CIR 1964 (1) SA 324 (A), 26 SATC 1, 1964 Taxpayer 5
[236] SIR v Geustyn, Forsyth and Joubert 1971 (3) SA 567 (A), 33 SATC 113, 1971 Taxpayer 148
[237] Hicklin v SIR 1980 (1) SA 481 (A), 41 SATC 179, 1980 Taxpayer 49
[238] Ovenstone v SIR 1980 (2) SA 721 (A), 42 SATC 55, 1980 Taxpayer 166
[239] CIR v Louw 1983 (3) SA 551 (A), 45 SATC 113, 1983 Taxpayer 145
[240] CIR v Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd) 1999 (4) SA 1149 (SCA), 61 SATC 391, 1999 Taxpayer 173
[241] ITC 1862 75 SATC 34, 2012 Taxpayer 229
[242] ITC 1876 77 SATC 175, 2015 Taxpayer 7
[243] ITC 1940 2020 Taxpayer 62
17.2 Sham transactions, substance and form
[244] CCE v Randles Bros & Hudson Ltd 1941 AD 369, 33 SATC 48
[245] SIR v Hartzenberg 1966 (1) SA 405 (A), 28 SATC 94
[246] Erf 3183/1 Ladysmith & Another v CIR 1996 (3) SA 942 (A), 58 SATC 229, 1996 Taxpayer 206
[247] CSARS v NWK Ltd 2011 (2) SA 67 (SCA), 73 SATC 55, 2010 Taxpayer 203
[248] Roshcon v Anchor Auto Body Builders CC and Others [2014] ZASCA 40, 2014 (4) SA 319 (SCA), 2014 Taxpayer 67
[249] CSARS v Bosch & Another [2014] ZASCA 171, 2015 (2) SA 174 (SCA), 77 SATC 61, 2014 Taxpayer 185
[250] Sasol Oil (Pty) Ltd v CSARS [2018] ZASCA 153, 81 SATC 117, 2018 Taxpayer 86

18 Deceased Estates
[251] Lambson v CIR 1946 CPD 69, 14 SATC 57
[252] Holley v CIR 1947 (3) SA 119 (A), 14 SATC 407
[253] CIR v Brooks 1964 (2) SA 566 (A), 26 SATC 91, 1964 Taxpayer 90
[254] ITC 1293 41 SATC 166, 1983 Taxpayer 28

19 Trusts
[255] Armstrong v CIR 1938 AD 343, 10 SATC 1
[256] SIR v Rosen 1971 (1) SA 172 (A), 32 SATC 249, 1971 Taxpayer 24
[257] Kohler v CIR 1949 (4) SA 1022 (T), 16 SATC 312
[258] CIR v Widan 1955 (1) SA 226 (A), 19 SATC 341, 1954 Taxpayer 224
[259] CIR v Berold 1962 (3) SA 748 (A), 24 SATC 729, 1962 Taxpayer 171
[260] Estate Dempers v SIR 1977 (3) SA 410 (A), 39 SATC 95, 1977 Taxpayer 150
[261] SIR v Sidley 1977 (4) SA 913 (A), 39 SATC 153, 1977 Taxpayer 226
[262] Joss v SIR 1980 (1) SA 664 (T), 41 SATC 206, 1980 Taxpayer 192
[263] Ovenstone v SIR 1980 (2) SA 721 (A), 42 SATC 55, 1980 Taxpayer 166
[264] ITC 1328 43 SATC 56, 1981 Taxpayer 86
[265] Hilda Holt Will Trust v CIR 1992 (4) SA 661 (A), 55 SATC 1, 1993 Taxpayer 32
[266] CSARS v Woulidge 2002 (1) SA 68 (SCA), 63 SATC 483, 2001 Taxpayer 196

20 Reasons, grounds, review
20.1 Reasons
[267] CSARS v Sprigg Investment 117 CC t/a Global Investment 2011 (4) SA 551 (SCA), 73 SATC 114, 2010 Taxpayer 221
20.2 Grounds
[268] ITC 1843 72 SATC 229, 2010 Taxpayer 152
20.3 Review
[269] KBI v Transvaalse Suikerkorporasie Bpk 1985 (2) SA 668 (T), 47 SATC 34, 1985 Taxpayer 228

21 Additional Assessments and Penalties
21.1 Additional assessments
[270] Natal Estates Ltd v SIR 1975 (4) SA 177 (A), 37 SATC 193, 1975 Taxpayer 161
[271] SIR v Trow 1981 (4) SA 821 (A), 43 SATC 189, 1982 Taxpayer 37
[272] ITC 1470 52 SATC 88, 1994 Taxpayer 174
[273] CSARS v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA), 69 SATC 205, 2006 Taxpayer 167
[274] First South African Holdings (Pty) Ltd v CSARS [2011] ZASCA 67, 73 SATC 221, 2011 Taxpayer 114
[275] CSARS v South African Custodial Services (Pty) Ltd 2012 (1) SA 522 (SCA), 74 SATC 61, 2012 Taxpayer 8
[276] ITC 1929 82 SATC 264, 2018 Taxpayer 167
21.2 Penalties
[277] CIR v Da Costa 1985 (3) SA 768 (A), 47 SATC 87, 1985 Taxpayer 209
[278] CIR v Di Ciccio 1985 (3) SA 989 (T), 47 SATC 87, 1986 Taxpayer 228
[279] ITC 1461 51 SATC 165
[280] S v Van der Walt 1989 (2) SA 212 (W), 52 SATC 186
[281] ITC 1489 53 SATC 99, 1992 Taxpayer 75
[282] KBI v Gekonsolideerde Sentrale Ondernemingsgroep (Edms) Bpk 1996 (4) SA 58 (A), 58 SATC 273
[283] ITC 1926 82 SATC 161, 2019 Taxpayer 126
[284] Purlish Holdings (Pty) Ltd v CSARS [2019] ZASCA 4, 81 SATC 204, 2019 Taxpayer 219

22 Miscellaneous
22.1 Carrying on business
[285] Joel and Joel v CIR 1922 WLD 29, 33 SATC 106
[286] COT v G’s Estate 1965 (1) SA 780 (SRAD), 27 SATC 9, 1965 Taxpayer 34
[287] ITC 1501 53 SATC 314, 1989 Taxpayer 147
[288] ITC 1529 54 SATC 252, 1992 Taxpayer 213
22.2 Annuities
[289] SIR v Watermeyer 1965 (4) SA 431 (A), 27 SATC 117, 1965 Taxpayer 195
[290] KBI en ’n Ander v Hogan 1993 (4) SA 150 (A), 55 SATC 329, 1993 Taxpayer 215
22.3 Deferred compensation, retirement and goodwill
[291] Deary v Deputy CIR 1920 CPD 541, 32 SATC 92
[292] Provider v COT 1950 (4) SA 289 (SR), 17 SATC 40
[293] W F Johnstone and Co Ltd v CIR 1951 (2) SA 283 (A), 17 SATC 235
22.4 Farming
[294] CSARS v Smith 2002 (6) SA 621 (SCA), 65 SATC 6, 2002 Taxpayer 188
[295] CSARS v Kluh Investments (Pty) Ltd [2016] ZASCA 5, 2016 (4) SA 580 (SCA), 78 SATC 177, 2016 Taxpayer 50
[296] Avenant v CSARS [2016] ZASCA 90, 78 SATC 343, 2016 Taxpayer 72
22.5 Donations Tax
[297] Welch’s Estate v CSARS 2005 (4) SA 173 (SCA), 66 SATC 303, 2004 Taxpayer 148
22.6 Capital Gains Tax
[298] ITC 1859 74 SATC 213, 2012 Taxpayer 47
[299] CSARS v Capstone 566 (Pty) Ltd [2016] ZASCA 2, 2016 (4) SA 341 (SCA), 78 SATC 231, 2016 Taxpayer 3
[300] New Adventure Shelf 122 (Pty) Ltd v CSARS [2017] ZASCA 29, 2017 (5) SA 94 (SCA), 79 SATC 233, 2017 Taxpayer 7
22.7 Double Tax Agreements
[301] CSARS v Tradehold Ltd [2012] ZASCA 61, 2013 (4) SA 184 (SCA), 74 SATC 263, 2012 Taxpayer 92
[302] Case No 6737 2012 Taxpayer 174
[303] HMRC v Fowler [2020] UKSC 22, 82 SATC 475, 2019 Taxpayer 91

23 Practice and Procedure
23.1 Conduct of SARS
[304] CSARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91, 2014 (5) SA 231 (SCA), 76 SATC 293, 2014 Taxpayer 220
23.2 Default Judgment
[305] ITC 1904 80 SATC 159, 2017 Taxpayer 152
23.3 New Grounds of Appeal
[306] ITC 1912 80 SATC 417, 2017 Taxpayer 125
23.4 Audit
[307] ITC 1921 81 SATC 323, 2018 Taxpayer 183
23.5 Exception
[308] ITC 1926 82 SATC 161, 2019 Taxpayer 126
23.6 Objection against own disclosures / Costs to be pleaded
[309] GB Mining and Exploration SA (Pty) Ltd v CSARS [2014] ZASCA 29, 2014 (4) SA 605 (SCA), 76 SATC 347, 2019 Taxpayer 227
23.7 Declaratory order prior to assessment
[310] CSARS v Langholm Farms (Pty) Ltd [2019] ZASCA 163, 82 SATC 135, 2020 Taxpayer 33
23.8 Constitutional Court as Apex Court / In duplum rule
[311] Paulsen & Another v Slip Knot Investments 777 (Pty) Ltd [2015] ZACC 5, 2015 (3) SA 479 (CC), 2015 Taxpayer 35
23.9 Estimated assessments
[312] Africa Cash and Carry (Pty) Ltd v CSARS [2019] ZASCA 148, 2020 (2) SA 19 (SCA), 82 SATC 73, 2021 Taxpayer 9

24. Value-Added Tax
24.1 Imported services, corporate restructuring and input tax
[313] CSARS v De Beers Consolidated Mines Ltd [2012] ZASCA 103, 2012 (5) SA 344 (SCA), 74 SATC 330, 2012 Taxpayer 105
[314] Consol Glass (Pty) Ltd v CSARS [2020] ZASCA 175, 2020 Taxpayer 174
24.2 Zero-rating
[315] CSARS v Stellenbosch Farmers’ Winery Ltd [2012] ZASCA 72, 2012 (5) SA 363 (SCA), 74 SATC 235, 2012 Taxpayer 127
[316] Master Currency (Pty) Ltd v CSARS [2013] ZASCA 17, 2014 (6) SA 66 (SCA), 75 SATC 113, 2013 Taxpayer 71
[317] XO Africa Safaris CC v CSARS [2016] ZASCA 160, 79 SATC 1, 2016 Taxpayer 126
[318] Diageo South Africa (Pty) Ltd v CSARS [2020] ZASCA 34, 82 SATC 351, 2019 Taxpayer 103
24.3 Barter transactions
[319] South Atlantic Jazz Festival (Pty) Ltd v CSARS 2015 (6) SA 78 (WCC), 77 SATC 254, 2015 Taxpayer 23
24.4 Does non-payment of VAT constitute theft?
[320] Director of Public Prosecutions, Western Cape v Parker [2014] ZASCA 223, 2015 (4) SA 28 (SCA), 77 SATC 224, 2015 Taxpayer 154
24.5 Clawback of input tax – what constitutes payment?
[321] ITC 1889 79 SATC 39, 2016 Taxpayer 114
24.6 Fast-food delivery charges subject to VAT?
[322] ITC 1892 79 SATC 105, 2016 Taxpayer 144
24.7 Letting of immovable property and lodging
[323] CSARS v Respublica (Pty) Ltd [2018] ZASCA 109, 81 SATC 175, 2018 Taxpayer 173
24.8 Exchange of currencies and financial services
[324] ITC 1933 82 SATC 388, 2019 Taxpayer 14
24.9 Input tax
[325] Case No VAT 1904, 2020 Taxpayer 211
24.10 Taxable Supply
[326] ITC 1841 72 SATC 92, 2011 Taxpayer 173