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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
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
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638) [2023] ZATC 11 South Africa Tax Court South Africa 12 Jul 2023 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
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 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
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
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
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
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
Joffe & Co Ltd v Commissioner for Inland Revenue [1946] AD 157 circa 1946 12
25 Satc 237 25 SATC 237 South Africa circa 1994 flag 1
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
32 Satc 3 32 SATC 3 South Africa circa 1990 flag 1
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
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
25 Satc 183 25 SATC 183 South Africa circa 1952 flag 1
Port Elizabeth Electric Tramway Co Ltd v CIR [1936] CPD 241; 8 SATC 13 South Africa circa 1936 flag 27
20 Satc 469 20 SATC 469 South Africa circa 1952 flag 2
24 Satc 347 24 SATC 347 South Africa circa 1952 flag 1
Reid's Brewery Co Ltd v Male [1891] UKLawRpKQB 34; [1891] 2 QB 1 United Kingdom 17 Feb 1891 CommonLII flag 16
Commissioner for Inland Revenue v George Forest Timber Co Ltd [1924] AD 516; 1 SATC 20 South Africa circa 1924 flag 22
25 Satc 44 25 SATC 44 South Africa circa 1952 flag 1

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