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Inland Revenue v McNeil     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TC Case No 11641 : Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court: sections 75(1)(a) and 76(1)(a) of the Income Tax Act, 1962 (11641)	[2006] ZATC 6	South Africa Tax Court	South Africa	4 Dec 2006	SAFLII		1
Commissioner, South African Revenue Service v Executor, Frith ’ s Estate	[2000] ZASCA 94; 2001 2 SA 261	Supreme Court of Appeal of South Africa	South Africa	29 Nov 2000	SAFLII		10