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XXX Trust v Commissioner for the South African Revenue Service: Capital Gains Tax: Par 12(5) of the Eighth Schedule to the Income Tax Act, 1962 (12399)   flag 

[2008] ZATC 3
South Africa Tax Court
South Africa
1st December, 2008

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bramwell and Lazar, NNO v Laub 1978 1 SA 380; [1978] 1 All SA 295 South Africa circa 1978 LexisNexis flag 6
Campbell v Daly 1988 4 SA 714 South Africa circa 1988 LexisNexis flag 5
Commissioner for Inland Revenue v Malcomess Properties (Isando) (Pty) Ltd (41/89) [1990] ZASCA 163; 1991 2 SA 27; [1991] 4 All SA 145 Supreme Court of Appeal of South Africa South Africa 30 Nov 1990 SAFLII flag 5
Cuming v Cuming [1945] AD 201 circa 1945 14
Dison NO v Hoffman & Others NNO 1979 4 SA 1004 South Africa circa 1979 LexisNexis flag 5
Ex parte Loest 1960 1 SA 688 South Africa circa 1960 LexisNexis flag 2
Greenberg v Estate Greenberg 1955 3 SA 361 South Africa circa 1955 LexisNexis flag 17
Lockhat ’ s Estate v North British & Mercantile Insurance Co Ltd 1959 3 SA 295 South Africa circa 1959 LexisNexis flag 15
5 Sec 26a 5 SEC 26A United States flag 1
302 f 103 302 F 103 circa 1991 1
1974 4 SA 798 1974 4 SA 798 South Africa circa 1974 LexisNexis flag 2

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