Tax Cases of interest

LexisNexis is passionate about bringing you quality case law, that’s why we’ve partnered with Nyasha Musviba
(founder of the South African Tax Guide) to scour our database and handpick a selection of the
most topical and noteworthy tax cases of the last few years for you.

Bloch v Secretary for Inland Revenue 42 SATC  7
Chipkin Natal Pty Ltd v Commissioner for South African Revenue Service 2005 3 All SA 26 SCA
Cohen v Commissioner for Inland Revenue 13 SATC  362
Commissioner for Inland Revenue v Black 21 SATC  226
Commissioner for Inland Revenue v Datakor Engineeringpty Ltd 60 SATC  503
Commissioner for Inland Revenue v Epstein 19 SATC  221
Commissioner for Inland Revenue v Kuttel 54 SATC  298
Commissioner for Inland Revenue v Lever Brothers And Unilever Ltd 14 SATC  1
Commissioner for Inland Revenue v Lydenburg Platinum Ltd 4 SATC  8
Commissioner for Inland Revenue v Malcomess Propertiesisandopty Ltd 53 SATC  153
Commissioner for Inland Revenue v Paul 21 SATC  1
Commissioner for Inland Revenue v Peoples Stores Walvis Bay Pty Ltd 52 SATC  9

Commissioner for Inland Revenue v Stott 3 SATC  253
Commissioner for South African Revenue Service v Brummeria Renaissance Pty Ltd and Others 69 SATC
Commissioner for South African Revenue Service v Knuth And Industrial Mouldings Pty Ltd 62 SATC  65
Commissioner for South African Revenue Service v MCRAE 64 SATC  1
Commissioner for South African Revenue Service v MCRAE 64 SATC  1
Commissioner for South African Revenue Service v Smith 2002 6 SA 621 SCA 65 SATC  6
Commissioner for South African Revenue Service v van Blerk 62 SATC  131
Commissioner of Taxes v British United Shoe Machinery SA Pty Ltd 26 SATC  163
Ernst Bester Trust v Commissioner for South African Revenue Service 70 SATC  151
Estate A G Bourke v Commissioner for Inland Revenue 53 SATC  86

Income Tax Case No 1185 1972 35 SATC  122N
Lace Proprietary Mines Ltd v Commissioner for Inland Revenue 9 SATC  349
Liquidator, Rhodesia Metals Ltd v Commissioner of Taxes, Southern Rhodesia 9 SATC  363
Mooi v Secretary for Inland Revenue 34 SATC  1
Ochberg v Commissioner for Inland Revenue 5 SATC  93
Robinson v Commissioner of Taxes 32 SATC  41
Secretary for Inland Revenue v Silverglen Investmentspty Ltd 30 SATC  199.Pdf
Stander v Commissioner for Inland Revenue 59 SATC  212
Transvaal Associated Hide and Skin Merchants v Collector Of Income Tax Botswana 29 SATC  97 1967BCA
Tuck v Commissioner for Inland Revenue 50 SATC  98
WH Lategan v Commissioner for Inland Revenue 2 SATC  16

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