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A Co Ltd v Commissioner for the South African Revenue Service (12323   flag 

[2009] ZATC 5
South Africa Tax Court
South Africa
14th May, 2009

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Port Elizabeth Electric Tramway Co Ltd v CIR [1936] CPD 241; 8 SATC 13 South Africa circa 1936 flag 27
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
De Beers Holdings (Pty) Ltd v Commissioner for Inland Revenue 1986 1 SA 8 South Africa circa 1986 LexisNexis flag 14
Joffe & Co Ltd v Commissioner for Inland Revenue [1946] AD 157 circa 1946 12
Burgess v Commissioner of Inland Revenue [1993] ZASCA 88; 1993 4 SA 161; 55 SATC 185 Supreme Court of Appeal of South Africa South Africa circa 1993 SAFLII flag 9
Rowntree & Co Ltd v Curtis [1925] 1 KB 328; (1924) 8 Tax Cas 678 United Kingdom circa 1925 LexisNexis / Westlaw flag 7
Nasionale Pers Bpk v KBI 1986 3 SA 549 South Africa circa 1986 LexisNexis flag 6
Turnbull v CIR 1953 2 SA 573 South Africa circa 1953 LexisNexis flag 6
Heather (Inspector of Taxes) v P-E Consulting Group Ltd [1973] 1 All ER 8 United Kingdom circa 1973 LexisNexis flag 5
Csars v Smith 2002 6 SA 621 South Africa circa 2002 LexisNexis flag 4
Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd (86/95) [1996] ZASCA 102; 1997 1 SA 68 Supreme Court of Appeal of South Africa South Africa 20 Sep 1996 SAFLII flag 4
SIR v John Cullum Construction Co (Pty) Ltd 1965 4 SA 697 South Africa circa 1965 LexisNexis flag 3
2004 4 SA 804 2004 4 SA 804 South Africa circa 2004 LexisNexis flag 2
Vodafone Cellular Ltd v G Shaw (HM's Inspector of Taxes) [1997] EWCA Civ 1297 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Mar 1997 BAILII flag 2
(1997) 60 Satc 26 (1997) 60 SATC 26 South Africa circa 1997 flag 2
[1914] 3 KB 675 [1914] 3 KB 675 United Kingdom circa 1914 LexisNexis / Westlaw flag 2
1727 64 Satc 275 1727 64 SATC 275 South Africa flag 2
12 Satc 72 12 SATC 72 South Africa flag 2
A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324) [2009] ZATC 3 South Africa Tax Court South Africa 14 May 2009 SAFLII flag 1

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