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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Fowler v HMRC | [2018] EWCA Civ 2544 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 15 Nov 2018 | BAILII |
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AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) | [2015] ZATC 2 | South Africa Tax Court | South Africa | 15 May 2015 | SAFLII |
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Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25) | [2022] PER 17 | Legwaila T | South Africa | circa 2022 | SAFLII |
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Incorporation of double taxation agreements into South African domestic law | [2015] PER 33 | Potchefstroom Electronic Law Journal | South Africa | circa 2015 | SAFLII |
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Legislation Name | Provision |
Constitution | s12 |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Potgieter v British Airways Plc |
[2005] ZAWCHC 5; |
High Court of South Africa - Western Cape Division | South Africa | 25 Jan 2005 | SAFLII |
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Cronje NO v Paul Els Investments (Pty) Ltd |
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South Africa | circa 1982 | LexisNexis |
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SIR v Downing |
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South Africa | circa 1975 | LexisNexis |
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Pan American World Airways Inc v SA Fire and Accident Insurance Co Ltd |
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South Africa | circa 1965 | LexisNexis |
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Ostime v Australian Mutual Provident Society |
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United Kingdom | circa 1960 | LexisNexis / Westlaw |
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Ostime (Inspector of Taxes) v Australian Mutual Provident Society |
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United Kingdom | circa 1959 | LexisNexis |
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New Union Goldfields Ltd v Commissioner for Inland Revenue |
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South Africa | circa 1950 | LexisNexis |
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R v Norfolk County Council |
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United Kingdom | circa 1891 |
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