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Solaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue (125/1989)   flag  8

[1990] ZASCA 157; 1991 2 SA 257; [1991] 1 All SA 339
Supreme Court of Appeal of South Africa
South Africa
30th November, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638) [2023] ZATC 11 South Africa Tax Court South Africa 12 Jul 2023 SAFLII flag
Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145; 84 SATC 1 Supreme Court of Appeal of South Africa South Africa 15 Oct 2021 SAFLII flag
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
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
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
TC Case No 10969 : Deductions: Loss on loan: sec 11(a) (10969) [2003] ZATC 2 South Africa Tax Court South Africa 12 Feb 2003 SAFLII flag
Commissioner for Inland Revenue v Felix Schuh (SA) (Pty) Ltd (392/92) [1994] ZASCA 40; 1994 2 SA 801; [1994] 2 All SA 329 Supreme Court of Appeal of South Africa South Africa 28 Mar 1994 SAFLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Analysing and Comparing Warrantless Tax Inspections and Searches (Vol 22) [2019] PER 17 Potchefstroom Electronic Law Journal South Africa circa 2019 SAFLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm) [1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704 United Kingdom circa 1990 LexisNexis / Westlaw flag 43
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
Stone v SIR 1974 3 SA 584 South Africa circa 1974 LexisNexis flag 6
Commissioner of Taxes v BSA Co Investments Ltd 1966 1 SA 530 South Africa circa 1966 LexisNexis flag 2
Bentleys, Stokes and Lowless v Beeson (H M Inspector of Taxes) (1952) 33 Tax Cas 491; [1952] 2 All ER 82 United Kingdom circa 1952 LexisNexis flag 21
New State Areas Ltd v Commissioner for Inland Revenue [1946] AD 613 circa 1946 1
Joffe & Co Ltd v Commissioner for Inland Revenue [1946] AD 157 circa 1946 12
Port Elizabeth Electric Tramway Co Ltd v CIR [1936] CPD 241; 8 SATC 13 South Africa circa 1936 flag 27
Commissioner for Inland Revenue v George Forest Timber Co Ltd [1924] AD 516; 1 SATC 20 South Africa circa 1924 flag 22
Ammonia Soda Co Ltd v Chamberlain [1918] 1 Ch D 266 Court of Chancery United Kingdom circa 1918 LexisNexis / Westlaw flag 3
Reid's Brewery Co Ltd v Male [1891] UKLawRpKQB 34; [1891] 2 QB 1 United Kingdom 17 Feb 1891 CommonLII flag 16
32 Satc 3 32 SATC 3 South Africa circa 1952 flag 1
25 Satc 237 25 SATC 237 South Africa circa 1952 flag 1
25 Satc 183 25 SATC 183 South Africa circa 1952 flag 1
25 Satc 44 25 SATC 44 South Africa flag 1
24 Satc 347 24 SATC 347 South Africa circa 1952 flag 1
20 Satc 469 20 SATC 469 South Africa circa 1952 flag 2

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