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Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90)   flag  15

[1992] ZASCA 84; 1992 4 SA 39; [1992] 2 All SA 245
Supreme Court of Appeal of South Africa
South Africa
22nd May, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264) [2018] ZATC 1 South Africa Tax Court South Africa 9 May 2018 SAFLII flag
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016) [2017] ZASCA 190; [2018] 1 All SA 716 Supreme Court of Appeal of South Africa South Africa 20 Dec 2017 SAFLII flag
CSARS v Capstone 556 (Pty) Ltd (20844/2014) [2016] ZASCA 2; 2016 4 SA 341; [2016] 2 All SA 21 Supreme Court of Appeal of South Africa South Africa 9 Feb 2016 SAFLII flag 3
Capstone 556 (Pty) Ltd v Commissioner for the South African Revenue Service [2014] ZAWCHC 123; 2014 6 SA 195; 77 SATC 1 High Court of South Africa - Western Cape Division South Africa 26 Aug 2014 SAFLII flag 1
Stellenbosch Farmers' Winery Ltd v Commissioner of the South African Revenue Service [2012] ZASCA 72; 2012 5 SA 363; 74 SATC 235 Supreme Court of Appeal of South Africa South Africa 25 May 2012 SAFLII flag 3
Commissioner for the South African Revenue Services v Founders Hill (Pty) Ltd ([2011] [2011] ZASCA 66; 2011 5 SA 112 Supreme Court of Appeal of South Africa South Africa 10 May 2011 SAFLII flag 2
Flexi Holiday Club v La Lucia Sands Shareblock Ltd (19/2002) [2010] ZAKZDHC 84 Kwazulu-Natal High Court, Durban South Africa - Kwazulu-Natal High Court, Durban 7 Dec 2010 SAFLII flag
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011) [2004] ZATC 4 South Africa Tax Court South Africa 8 Jun 2004 SAFLII flag
TC Case No 10999 : Expenditure regarding know how Sections 11(a) and 11(gA) (1099) [2004] ZATC 9 South Africa Tax Court South Africa 8 Jun 2004 SAFLII flag
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011) [2004] ZATC 10 South Africa Tax Court South Africa 8 Jun 2004 SAFLII flag
Commissioner for the SA Revenue Service v Wyner (581/2002) [2003] ZASCA 122; [2003] 4 All SA 541 Supreme Court of Appeal of South Africa South Africa 25 Nov 2003 SAFLII flag
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service [2003] ZASCA 59; (2003) 65 SATC 347 Supreme Court of Appeal of South Africa South Africa 30 May 2003 SAFLII flag 1
Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001) [2002] ZASCA 118 Supreme Court of Appeal of South Africa South Africa 25 Sep 2002 SAFLII flag
Commissioner for the South African Revenue Service v Heron Heights CC (590/2001) [2002] ZAECHC 15 Eastern Cape Division of the High Court of South Africa South Africa 23 May 2002 SAFLII flag
Wyner v Commissioner for The SA Revenue Service (1991/01) [2002] ZAWCHC 12 High Court of South Africa - Western Cape Division South Africa 8 Mar 2002 SAFLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Itc 1450 (1989) 51 SATC 70 South Africa circa 1989 flag 2
(1986) 48 Satc 167 (1986) 48 SATC 167 South Africa circa 1986 flag 1
Pillay v Krishna [1946] AD 946 circa 1946 110
New State Areas Ltd v Commissioner for Inland Revenue [1946] AD 610 circa 1946 8
Pyott Ltd v Commissioner for Inland Revenue [1945] AD 128; 13 SATC 121 South Africa circa 1945 flag 3
Lace Proprietary Mines Ltd v CIR [1938] AD 267 circa 1938 7
Commissioner for Inland Revenue v Visser 1937 TPD 77 South Africa - Transvaal circa 1937 flag 1
Commissioner for Inland Revenue v Leydenberg Platinum Ltd [1929] AD 137 circa 1929 3
Commissioner for Inland Revenue v Stott [1928] AD 252 circa 1928 5
Overseas Trust Corporation Ltd v Commissioner for Inland Revenue [1926] AD 444 circa 1926 10
Rhodesia Railways v Commissioner of Taxes [1925] AD 438 circa 1925 5
Commissioner for Inland Revenue v Lunnon [1924] AD 94; 1 SATC 7 South Africa circa 1924 flag 5
Kunz v Swart [1924] AD 618 circa 1924 27
Commissioner for Inland Revenue v George Forest Timber Co Ltd [1924] AD 516 circa 1924 19
Platt v Commissioner for Inland Revenue [1922] AD 42 circa 1922 3
Modderfontein Deep Levels Ltd v Feinstein 1920 TPD 288 South Africa - Transvaal circa 1920 flag 4
Ammonia Soda Co Ltd v Chamberlain [1918] 1 Ch 266 Court of Chancery United Kingdom circa 1918 LexisNexis / Westlaw flag 21
Commissioner of Taxes v Booysens Estates Ltd [1918] AD 576 circa 1918 9
Farmer v Cotton's Trustees [1915] UKHL TC_6_590; [1915] AC 922 House of Lords United Kingdom 8 Jun 1915 BAILII flag 62
Californian Copper Syndicate v Inland Revenue (1904) 4 SCLR 691 United Kingdom - Scotland circa 1904 flag 1
John Smith & Son v Moore (HM Inspector of Taxes) 12 Tax Cas 226 United Kingdom flag 1

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