Tax Law

Prescribed Reading

• South African Reserve Bank and Another v Shuttleworth and Another 2015 (5) SA 146 (CC)
• FNB of SA Ltd t/a Wesbank v CSARS 2002 (4) SA 768 (CC) 787 C-F
• Natal Joint Municipal Pension Fund v Edumeni Municipality (2012) 4 SA 593 (SCA) paras 18-22
• CSARS v United Manganese of Kalahari (Pty) Ltd 2020 (4) SA 428 (SCA)
• CSARS v Bosch 2015 (2) SA 174 (SCA)
• Estate Reynolds v CIR 1937 AD 57
• Dibowitz v CIR 1952 (1) SA 55 (A)
• Conshu (Pty) Ltd v CIR 1994 (4) SA 603 (A)
• CSARS v Multi Choice Africa 73 SATC 209
• Marshall NO v CSARS 2019 (6) SA 246 (CC) paras 6-10
• CSARS v KWJ Investment Service (Pty) Ltd [2018] ZASCA 81 paras 42-57
• CIR v Nemojim (Pty) Ltd 1983 (4) SA 935 (A) 958
• CIR v George Forest Timber Co 1924 AD 516 at 531-532
• Commissioner for Inland Revenue v Friedman and Others NNO 1993 (1) SA 353 (A)
• Body Corporate of Greenacres v Greenacres Unit 17cc 2008 (3) SA 167 (SCA) (for effect of “any”, “arising out of”, “in connection with, “related to”)
• MV Iran Dastghayb Islamic Republic of Iran Shipping Lines v Terra-Marine SA 2010 (6) SA 493 (SCA) para 22 (for effect of “or”) quoted in Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013)
• De Reuck v DPP, Witwatersrand Local Division, and Others 2004 (1) SA 406 (CC) para 18 (for effect of ‘includes’) quoted in City of Tshwane v Blom 433/2012 [433/12] 88 ZASCA (31 May 2013) para 12
• CSARS v Reunert Ltd [2017] ZASCA 153 (22 November 2017) (for effect of ‘subject to’ at para 20)
• Oosthuizen v Standard Credit Corporation Ltd 1993 (3) SA 891 (A) 900J-901C and Registrar of Pension Funds v Angus NO and Others [2007] 2 All SA 608 (SCA) para 3 (for effect of ‘in terms of’)
• Africa Cash & Carry (Pty) Ltd v CSARS 2020 (2) SA 19 (SCA) para 33
• New Adventure Shelf 122 (Pty) Ltd v CSARS [2017] ZASCA 29 (28/3/2017) para 18
• Friedman and Others NNO v CIR: In re Phillip Frame Will Trust v CIR 1991 (2) SA 340 (W)
• CIR v MacNeillie’s Estate 1961 (3) SA 833 (A) 
• Thorne & Molenaar NNO v Receiver of Revenue, Cape Town 1976 (2) SA 50 (C) 
• Metlika Trading Ltd and Others v CSARS 2005 (3) SA 1 (SCA) 
• SARS v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA)
• CIR v Butcher Brothers Pty Ltd 1945 AD 301
• CIR v Lydenburg Platinum Ltd 1929 AD 137
• CIR v Lace Proprietary Mines Ltd 1938 AD 267
• CIR v Hersov 1952 (1) SA 485 (A)
• KBI v van Blommenstein 1999 (2) SA 367 (SCA) 
• CIR v Genn & Co. (Pty) Ltd 1955 (3) SA 293 (A) 
• CIR v Insolvent Estate Botha (t/a Trio Culture) 52 SATC 47
• CIR v Delagoa Bay Cigarette Co Ltd 32 SATC 47
• ITC 71 3 SATC 60 
• ITC 1296 42 SATC 33
• CIR v Witwaterstrand Association of Racing Clubs 1960 (3) SA 291 (A) 
• Geldenhuys v CIR 1947 (3) SA 256 (C) 
• SIR v Smant 1973 (1) SA 754 (A)
• ITC 1346 44 SATC 31
• ITC 1789 67 SATC 205 
• Visser & another v Rousseau & others NNO 1990 (1) SA 139 (A)
• Fourie NO v Edeling NO 2005 (4) All SA 393 (A)
• MP Finance Group cc (in liquidation) v SARS 2007 (5) SA 521 SCA
• Case no. 11483 (unreported case, 31/3/2006) 
• Lategan v CIR 1926 CPD 203
• CIR v Delfos 1933 AD 242
• CIR v People’s Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA 353 (A)
• C v COT 1962 (1) SA 42 (SR)
• CSARS v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA)
• Cactus Investments v CIR 1999 (1) SA 315 (SCA)
• ITC 1815 68 SATC 312
• CIR v Golden Dumps Pty Ltd 1993 (4) SA 110 (A)
• Body Corporate Croftdene Mall v Ethekwini Municipality [2011] ZASCA 188 (11/10/2011) 
• Singh v CSARS 2003 (4) SA 520 (SCA) 
• ITC 1824 (2007) 70 SATC 27
• Tuck v CIR 1988 (3) SA 819 (A)
• CIR v George Forest Timber Co Ltd 1924 AD 516
• Natal Estates Limited v SIR 1975 (4) SA 177 (A)
• John Bell and Co (Pty) Ltd v SIR 1976 (4) SA 415 (A)
• Berea West Estates Ltd v SIR 1976 (2) SA 614 (A)
• SAMRIL Investments Pty Ltd v CIR 2003 (1) SA 658 (A)
• CIR v Volkswagen of SA Pty Ltd 2001 (2) SA 42 (SCA)
• Bos v CSARS 70 SATC 187
• CSARS v Founders Hill (Pty) Ltd 2011 (5) SA 112 (SCA)
• CSARS v Capstone 556 (Pty) Ltd 2016 (4) SA 341 (SCA) paras 22-32
• Volkswagen SA (Pty) Ltd v CSARS [2018] 1 All SA 716 (SCA) paras 16-30
• CIR v Lever Brothers & Unilever Limited 1946 AD 441
• Boyd v CIR 1951 (3) SA 525 (A)
• ITC 941 24 SATC 440
• CIR v Black 1957 (3) SA 536 (A)
• Rhodesian Metals v COT 1940 AD 432
• Millin v CIR 1928 AD 207
• Transvaal Associated Hide and Skin Merchants v COT (1967) 29 SATC 97
• FNB v CIR 2002 (3) SA 375 (SCA)
• CIR v Kuttel 1992 54 SATC 298
• Cohen v CIR 1946 AD 174
• H v COT 1960 (2) SA 695 (SR)
• ITC 961 (1961) 24 SATC 648
• Oceanic Trust Co Ltd NO v CSARS 74 SATC 127
• Ackermans v CSARS 2011 (1) SA 1 (SCA) 
• CSARS v Labat Africa Ltd 2012 (1) All SA 613 SCA 
• CSARS v South African Custodial Services (Pty) Ltd 2012 (1) SA 522 (SCA) 
• ITC 674 16 SATC 235
• Nasionale Pers Bpk v KBI 1986 (3) SA 549 (A)
• CIR v Golden Dumps Pty Ltd 1993 (4) SA 110 (A)
• CSARS v BP SA (Pty) Ltd 2006 (5) SA 559 (SCA) 
• Port Elizabeth Electric Tramway Co LTD v CIR 1936 CPD 241
• CIR v Genn and Co (Pty) Ltd 1955 (3) SA 293 (A)
• Ticktin Timbers CC v CIR 1999 (4) SA 939 (SCA)
• CIR v 121 Castle Street Cape Town CC 2002 (1) SA 198 (C) 
• CSARS v Kajadas Cosmetics (Pty) Ltd 2002 (4) SA 709 (T)
• CIR v George Forest Timber Company Ltd 1924 AD 516
• New States Area Ltd v CIR 1946 AD 610 
• SARS v BP SA (Pty) Ltd 2006 (5) SA 559 (SCA)
• CIR v Stellenbosch Farmer’s Winery 1945 CPD 377
• SIR v Cadac Engineering Works (Pty) Ltd 1965 (2) SA 511 (A) 
• Macguire v CSARS 2009 (4) SA 345 (SCA)
• CIR v Pick ‘n Pay Wholesalers (Pty) Ltd 1987 (3) SA 453 (A)
• Solaglass Finance Company (Pty) Ltd v CIR 1991 (2) SA 257 (A)
• Commissioner for Inland Revenue v Nemojim 1983 (4) SA 935 (A) 
• Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/12) [2014] ZASCA 4 (7 March 2014 
• CSARS v BP SA (Pty) Ltd 2006 (5) SA 559 (SCA)
• Natal Laeveld Boerdery v CIR 1998 (1) SA 639 (SCA)
• Ticktin Timbers CC v CIR 1999 (4) SA 939 (SCA)
• CIR v Giuseppe Brollo Properties (Pty) Ltd 1994 (2) SA 147 (A)
• Mgidlana Case CCT 57/11 [2012] ZACC 2 
• ITC 1837 71 SATC 177
• CSARS v Woulidge 2000 (1) SA 600 (C)
• SBI v Raubenheimer 1969 (4) SA 314 (A)
• 31 SATC 209
• CSARS v Thor Chemicals SA (Pty) Ltd 62 SATC 308
• SIR v Cadac Engineering Works (Pty) Ltd 1965 (2) SA 511 (A)

Recommended Reading

• Moosa NO & Others v Minister of Justice & Correctional Services 2018 (5) SA 13 (CC)
• Sayers v Khan 2002 (5) SA 688 (C)
• City of Tshwane Metropolitan Municipality v Cable City (Pty) Ltd 2010 (3) SA 589 (SCA)
• Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013) para 8  
• Road Traffic Management Corporation v Waymark (Pty) Ltd 2019 (5) SA 29 (CC) paras 29–37
• ITC 12860 (South Gauteng Tax Court: 22 June 2012)
• CIR v Insolvent Estate Botha t/a ‘Trio Culture’ 1990 (2) SA 548 (A)
• Birkenruth Estates (Pty) Ltd v Unitrans Motors (Pty) Ltd 2005 (3) SA 54 (W)
• Rogut v Rogut 1982 (3) SA 928 (A)
• Warwick Investments (Pty) Ltd v Maharaj 1954 (2) SA 470 (W)
• Rossmaur Mansion (Pty) Ltd v Briley Court (Pty) Ltd 1945 AD 217
• Maphango and Others v Aengus Lifestyle Properties (Pty) Ltd 2012 (3) SA 531 (CC) para 50 
• Pyott Limited v CIR 1945 AD 128
• Brookes Lemos Ltd v CIR 1947 (2) SA 976 (A)
• CSARS v KWJ Investment Service (Pty) Ltd [2018] ZASCA 81 (31/5/2018)
• Van Heerden & others v State (WCHC 23/9/2010 in case no. A63/08) paras 55-60. For distinction between rights accrued and acquired, see Transnet Ltd v Ngcezula 1995 (3) SA 538(A) 551E–G
• Minister of Public Works v Haffejee NO 1996 (3) SA 745(A) 754D– G
• Chairman, Board on Tariffs & Trade v Volkswagen of SA (Pty) Ltd 2001(2) SA 372 (SCA) 380E – F
• M v CSARS [2017] ZATC 1 (30/5/2017)
• Stellenbosch Farmers’ Winery v CSARS 2012 (5) SA 363 (SCA)(in re termination of contract; distribution right is incorporeal property) [court a quo decision reported as ITC 1850 (2011) 73 SATC 228]
• CSARS v Kluh Investments (Pty) Ltd 2016 (4) SA 580 (SCA) para 9 
• ITC 12323 and 12324 (14/5/2009)
• MTN Holdings (Pty) Ltd v CSARS (GSJ case no. A5033/2010; 1/7/2011)
• Vallambrosa Rubber Co Ltd v Farmer 1910 SC 519 
• British Insulated & Helsby Cables v Atherton [1926] AC 205 
• CSARS v I-Net Bridge (Pty) Ltd 73 SATC 141
• Mallalieu v Drummond [1983] 2 All ER 1095
• ITC 1381 46 SATC 75
• CIR v Sunnyside Centre (Pty) Ltd 58 SATC 319
• COT v BSA Co Investments 1966 (1) SA (SRA)
• General Trinity Asset Management (Pty) Ltd v Grindstone Investments 132 (Pty) Ltd 2018 (1) SA 94 (CC) 
• Mr A v CSARS (case no. IT13726 Port Elizabeth Tax Court