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Tuck v Commissioner for Inland Revenue     19

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961)	[2007] ZATC 1	South Africa Tax Court	South Africa	23 Feb 2007	SAFLII
Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd (927/2017)	[2018] ZASCA 137; 2019 4 SA 312; [2018] 4 All SA 647	Supreme Court of Appeal of South Africa	South Africa	28 Sep 2018	SAFLII
Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012)	[2014] ZASCA 4; 2014 5 SA 366	Supreme Court of Appeal of South Africa	South Africa	7 Mar 2014	SAFLII		4
De Klerk v Minister of Police	[2019] ZACC 32; 2020 1 SACR 1	Constitutional Court of South Africa	South Africa	22 Aug 2019	SAFLII		45
Franks v MEC for the Department of Health for the Province of Kwazulu-Natal (2958/02)	[2010] ZAKZPHC 1	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	20 Jan 2010	SAFLII
LawCite ABC (Pty) Ltd v Commissioner for the South African Revenue Service (ITI13772)	[2016] ZATC 7	South Africa Tax Court	South Africa	4 Nov 2016	SAFLII
LawCite Mobile Telephone Networks Holdings (pty) Ltd v Commissioner for the South African Revenue Service (A5033/10)	[2011] ZAGPJHC 190	South Gauteng High Court, Johannesburg	South Africa	8 Jul 2011	SAFLII
Living Hands (Pty) Ltd v Ditz	[2012] ZAGPJHC 218; 2013 2 SA 368	South Gauteng High Court, Johannesburg	South Africa	11 Sep 2012	SAFLII		46
Maguire v Commissioner for the South African Revenue Service (731/07)	[2008] ZASCA 156; 2009 4 SA 345; [2009] 2 All SA 347	Supreme Court of Appeal of South Africa	South Africa	27 Nov 2008	SAFLII		1
Minister of Land Affairs of the Republic of South Africa v Slamdien	[1999] ZALCC 6	Land Claims Court of South Africa	South Africa	10 Feb 1999	SAFLII		1
Ramushi v Minister of Safety and Security (6895/2002)	[2012] ZAGPPHC 175	North Gauteng High Court, Pretoria	South Africa	18 Aug 2012	SAFLII		2
Siphika v Minister of Police (40039/2017)	[2021] ZAGPJHC 18	South Gauteng High Court, Johannesburg	South Africa	11 Jan 2021	SAFLII
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
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 9	South Africa Tax Court	South Africa	20 Feb 2004	SAFLII
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
TC Case No 11100 : Whether restraint of trade was quid pro quo for the restraint of undertaking, therefore capital or whether a percentage is taxable - definition of gross income (11100)	[2005] ZATC 10	South Africa Tax Court	South Africa	16 Jun 2005	SAFLII
Viljoen v Cornelius (48446/14)	[2016] ZAGPPHC 1185	North Gauteng High Court, Pretoria	South Africa	27 Oct 2016	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240)	[2010] ZATC 4	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401)	[2010] ZATC 1	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
CIR v Lever Brothers	[1946] AD 441			circa 1946			11
Cir v Tuck	1987 2 SA 219		South Africa	circa 1987	LexisNexis		2
Commissioner for Inland Revenue v Nemojim (Pty) Ltd	1983 4 SA 935		South Africa	circa 1983	LexisNexis		27
Commissioner for Inland Revenue v Rand Selections Corporation Ltd	1956 3 SA 124		South Africa	circa 1956	LexisNexis		6
Commissioner for Inland Revenue v Shell Southern Africa Pension Fund	1984 1 SA 672		South Africa	circa 1984	LexisNexis		13
Da Silva v Coutinho	1971 3 SA 123		South Africa	circa 1971	LexisNexis		23
F; Standard Bank of South Africa Ltd v Coetsee	198l SA 1131		South Africa	circa 1984	LexisNexis		1
Minister of Pensions v Chennell	[1947] KB 250; [1946] 2 All ER 719; [1947] LJR 700; 176 LT 164; (1947) 1 Web Pat Cas 253; (1946) 1 WPAR 253		United Kingdom	circa 1947	LexisNexis / Westlaw		42
Ovenstone v Secretary for Inland Revenue	1980 2 SA 721		South Africa	circa 1980	LexisNexis		8
S v Dani ë ls en 'n Ander	1983 3 SA 275		South Africa	circa 1983	LexisNexis		36
Secretary for Inland Revenue v Guardian Assurance Holdings (SA) Ltd	1976 4 SA 522		South Africa	circa 1976	LexisNexis		4
Siman & Co (Pty) Ltd v Barclays National Bank Ltd	1984 2 SA 888		South Africa	circa 1984	LexisNexis		55
Tilley v Wales (Inspector of Taxes)	[1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136	House of Lords	United Kingdom	11 Feb 1943	BAILII		24
198l SA 836	198l SA 836		South Africa	circa 1943	LexisNexis		1