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Commissioner for the South African Revenue Service v Tradehold Ltd (132/11)   flag  4

[2012] ZASCA 61; 2013 4 SA 184; 2012 3 All SA 15
Supreme Court of Appeal of South Africa
South Africa
8th May, 2012

Cases Referring to this Case

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 flag 3
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 flag

Law Journal Articles Referring to this Case

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 flag
Incorporation of double taxation agreements into South African domestic law [2015] PER 33 Potchefstroom Electronic Law Journal South Africa circa 2015 SAFLII flag

Legislation Cited

Legislation Name Provision
Constitution s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Potgieter v British Airways Plc [2005] ZAWCHC 5; 2005 3 SA 133 High Court of South Africa - Western Cape Division South Africa 25 Jan 2005 SAFLII flag 6
Cronje NO v Paul Els Investments (Pty) Ltd 1982 2 SA 179 South Africa circa 1982 LexisNexis flag 3
SIR v Downing 1975 4 SA 518 South Africa circa 1975 LexisNexis flag 4
Pan American World Airways Inc v SA Fire and Accident Insurance Co Ltd 1965 3 SA 150; [1965] 3 All SA 24 South Africa circa 1965 LexisNexis flag 34
Ostime v Australian Mutual Provident Society [1960] AC 459 United Kingdom circa 1960 LexisNexis / Westlaw flag 11
Ostime (Inspector of Taxes) v Australian Mutual Provident Society 1959 3 All ER 245 United Kingdom circa 1959 LexisNexis flag 2
New Union Goldfields Ltd v Commissioner for Inland Revenue 1950 3 SA 392 South Africa circa 1950 LexisNexis flag 4
R v Norfolk County Council (1891) 60 LJQB 379; 65 LT 222 United Kingdom circa 1891 flag 49

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