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Lategan v Commissioner for Inland Revenue 15

[1926] CPD 203; 2 SATC 16

South Africa

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
B v Commissioner for the South African Revenue Service (13395)	[2021] ZATC 5	South Africa Tax Court	South Africa	23 Apr 2021	SAFLII
L[ ] v v[ ] (84635/2017)	[2020] ZAGPPHC 805	North Gauteng High Court, Pretoria	South Africa	27 Nov 2020	SAFLII
Commissioner for the South African Revenue Service v United Manganese of Kalahari (Pty) Ltd	[2020] ZASCA 16; 2020 4 SA 428; 82 SATC 444	Supreme Court of Appeal of South Africa	South Africa	25 Mar 2020	SAFLII		28
"Dividends in specie: the granting of services or the right of use of assets"	[2019] DEJURE 12	Kok, M & Nel, R	South Africa	circa 2019	SAFLII
United Manganese of Kalahari (Proprietary) Ltd v Commissioner for the South African Revenue Service (74158/2016)	[2017] ZAGPPHC 628; 2018 2 SA 275	North Gauteng High Court, Pretoria	South Africa	3 Oct 2017	SAFLII		3
M v Commissioner for the South African Revenue Service (14005)	[2017] ZATC 1	South Africa Tax Court	South Africa	30 May 2017	SAFLII
Nedbank v National Credit Regulator	[2011] ZASCA 35; 2011 3 SA 581; [2011] 4 All SA 131	Supreme Court of Appeal of South Africa	South Africa	28 Mar 2011	SAFLII		77
LawCite Van Heerden v S (A63/08)	[2010] ZAWCHC 227	High Court of South Africa - Western Cape Division	South Africa	23 Sep 2010	SAFLII
Members of the Executive Council Responsible, for the Department of Road and Public Works, North West Province v Oosthuizen A671/07)	(2009) ZAGPPHC 16	North Gauteng High Court, Pretoria	South Africa	2 Apr 2009	SAFLII		2
XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244)	[2008] ZATC 1	South Africa Tax Court	South Africa	21 Jan 2008	SAFLII
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others	[2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205	Supreme Court of Appeal of South Africa	South Africa	13 Sep 2007	SAFLII		20
LawCite Gud Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (AR425/06)	[2007] ZAKZHC 40; [2008] 2 All SA 442	High Court of South Africa - Kwazulu Natal Division	South Africa	16 Feb 2007	SAFLII
Parsons v Commissioner for the South African Revenue Services (11483; ECJ030/2006)	[2006] ZAECHC 14	Eastern Cape Division of the High Court of South Africa	South Africa	31 Mar 2006	SAFLII
TC Case No 11483 : Whether an amount accrued and the deductibility of a loss - sections 1 and 11(i) (11483)	[2006] ZATC 4	South Africa Tax Court	South Africa	31 Mar 2006	SAFLII
TC Case Nos 11553, 11554, 11555 : Whether income received as part of a life right forms part of gross income or not - section 1 (11553, 11554, 11555)	[2005] ZATC 6	South Africa Tax Court	South Africa	7 Apr 2005	SAFLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Dividends in specie: the granting of services or the right of use of assets"	[2019] DEJURE 12	Kok, M & Nel, R	South Africa	circa 2019	SAFLII

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