Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90) 15

[1992] ZASCA 84; 1992 4 SA 39; [1992] 2 All SA 245

Supreme Court of Appeal of South Africa

South Africa

22nd May, 1992

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
CSARS v Capstone 556 (Pty) Ltd (20844/2014)	[2016] ZASCA 2; 2016 4 SA 341; [2016] 2 All SA 21	Supreme Court of Appeal of South Africa	South Africa	9 Feb 2016	SAFLII	9
Stellenbosch Farmers' Winery Ltd v Commissioner of the South African Revenue Service	[2012] ZASCA 72; 2012 5 SA 363; 74 SATC 235	Supreme Court of Appeal of South Africa	South Africa	25 May 2012	SAFLII	4
Commissioner for the South African Revenue Services v Founders Hill (Pty) Ltd ([2011]	[2011] ZASCA 66; 2011 5 SA 112	Supreme Court of Appeal of South Africa	South Africa	10 May 2011	SAFLII	2
Capstone 556 (Pty) Ltd v Commissioner for the South African Revenue Service	[2014] ZAWCHC 123; 2014 6 SA 195; 77 SATC 1	High Court of South Africa - Western Cape Division	South Africa	26 Aug 2014	SAFLII	1
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service	[2003] ZASCA 59; (2003) 65 SATC 347	Supreme Court of Appeal of South Africa	South Africa	30 May 2003	SAFLII	1
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264)	[2018] ZATC 1	South Africa Tax Court	South Africa	9 May 2018	SAFLII
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016)	[2017] ZASCA 190; [2018] 1 All SA 716	Supreme Court of Appeal of South Africa	South Africa	20 Dec 2017	SAFLII
Flexi Holiday Club v La Lucia Sands Shareblock Ltd (19/2002)	[2010] ZAKZDHC 84	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	7 Dec 2010	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 10	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011)	[2004] ZATC 4	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 9	South Africa Tax Court	South Africa	20 Feb 2004	SAFLII
Commissioner for the SA Revenue Service v Wyner (581/2002)	[2003] ZASCA 122; [2003] 4 All SA 541	Supreme Court of Appeal of South Africa	South Africa	25 Nov 2003	SAFLII
Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001)	[2002] ZASCA 118	Supreme Court of Appeal of South Africa	South Africa	25 Sep 2002	SAFLII
Commissioner for the South African Revenue Service v Heron Heights CC (590/2001)	[2002] ZAECHC 15	Eastern Cape Division of the High Court of South Africa	South Africa	23 May 2002	SAFLII
Wyner v Commissioner for The SA Revenue Service (1991/01)	[2002] ZAWCHC 12	High Court of South Africa - Western Cape Division	South Africa	8 Mar 2002	SAFLII

Legislation Cited

Legislation Name	Provision
Companies Act (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Platt v Commissioner for Inland Revenue	[1922] AD 42			circa 1922		4
Modderfontein Deep Levels Ltd v Feinstein	1920 TPD 288		South Africa - Transvaal	circa 1920		4
Commissioner for Inland Revenue v Leydenberg Platinum Ltd	[1929] AD 137			circa 1929		3
Commissioner for the South African Revenue Services v Founders Hill (Pty) Ltd ([2011]	[2011] ZASCA 66; 2011 5 SA 112	Supreme Court of Appeal of South Africa	South Africa	10 May 2011	SAFLII	2
Itc 1450	(1989) 51 SATC 70		South Africa	circa 1989		2
Capstone 556 (Pty) Ltd v Commissioner for the South African Revenue Service	[2014] ZAWCHC 123; 2014 6 SA 195; 77 SATC 1	High Court of South Africa - Western Cape Division	South Africa	26 Aug 2014	SAFLII	1
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service	[2003] ZASCA 59; (2003) 65 SATC 347	Supreme Court of Appeal of South Africa	South Africa	30 May 2003	SAFLII	1
(1986) 48 Satc 167	(1986) 48 SATC 167		South Africa	circa 1986		1
Commissioner for Inland Revenue v Visser	1937 TPD 77		South Africa - Transvaal	circa 1937		1
Californian Copper Syndicate v Inland Revenue	(1904) 4 SCLR 691		United Kingdom - Scotland	circa 1904		1
John Smith & Son v Moore (HM Inspector of Taxes)	12 Tax Cas 226		United Kingdom	circa 2003		1
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264)	[2018] ZATC 1	South Africa Tax Court	South Africa	9 May 2018	SAFLII
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016)	[2017] ZASCA 190; [2018] 1 All SA 716	Supreme Court of Appeal of South Africa	South Africa	20 Dec 2017	SAFLII
Flexi Holiday Club v La Lucia Sands Shareblock Ltd (19/2002)	[2010] ZAKZDHC 84	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	7 Dec 2010	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 10	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011)	[2004] ZATC 4	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 9	South Africa Tax Court	South Africa	20 Feb 2004	SAFLII
Commissioner for the SA Revenue Service v Wyner (581/2002)	[2003] ZASCA 122; [2003] 4 All SA 541	Supreme Court of Appeal of South Africa	South Africa	25 Nov 2003	SAFLII
Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001)	[2002] ZASCA 118	Supreme Court of Appeal of South Africa	South Africa	25 Sep 2002	SAFLII
Commissioner for the South African Revenue Service v Heron Heights CC (590/2001)	[2002] ZAECHC 15	Eastern Cape Division of the High Court of South Africa	South Africa	23 May 2002	SAFLII
Wyner v Commissioner for The SA Revenue Service (1991/01)	[2002] ZAWCHC 12	High Court of South Africa - Western Cape Division	South Africa	8 Mar 2002	SAFLII

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