Tax Law cases

South African case law on Tax Law, with full citations. 286 cases — page 2 of 2.

  1. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000; [2002] SCA (reported as reportable)
  2. Samril Investments (Pty) Ltd v Commissioner for the SA Revenue ServiceCase No: 426/2001
  3. SDC Ltd v The Commissioner-General Zimbabwe Revenue AuthorityHH 338-21, FA 16/14
  4. Soiling Juliana Meadley v Carrack Investments (Pvt) Ltd and OthersHB 123/25; HC 2819/22
  5. Standard Chartered Bank Zimbabwe Limited v Zimbabwe Revenue AuthorityJudgment No. 23/18, Civil Appeal No. SC 145/15
  6. Stellenbosch Farmers' Winery Limited v Commissioner for the South African Revenue Service(511/2011) [2012] ZASCA 72
  7. S T (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 696-16; FA 04/12
  8. SW (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 499-19, FA 04/15
  9. TCT Leisure (Pty) Ltd v The Commissioner for the South African Revenue Services(59/09) [2010] ZASCA 10 (12 March 2010)
  10. Telkom SA SOC Limited v The Commissioner for the South African Revenue Service(239/19) [2020] ZASCA 19 (25 March 2020)
  11. Thabo Mofutsanyana District Municipality v Steyn-Enslin & Vennote[2011] ZASCA 168 (29 September 2011)
  12. The Abraham Krok Trust v The Commissioner for the South African Revenue Service(58/10) [2010] ZASCA 153 (29 November 2010)
  13. The Commissioner for Inland Revenue v SW Van der Merwe and Others(249/99) [2001] ZASCA 21
  14. The Commissioner for South African Revenue Services v Foodcorp LimitedCase number: 134/98
  15. The Commissioner for South African Revenue Service v R.M. WoulidgeCase No 24/2000 (SCA) - judgment dated 20 September 2001
  16. The Commissioner for the South African Revenue Services v Foskor (Pty) Ltd(375/09) [2010] ZASCA 45 (31 March 2010)
  17. The Commissioner for the South African Revenue Services v Megs Investments (Pty) Ltd and SNKH Investments (Pty) LtdCase No 034/03 (SCA)
  18. The Commissioner for the South African Revenue Services v Pretoria East Motors (Pty) Ltd(291/12) [2014] ZASCA 91 (12 June 2014)
  19. The Commissioner for the South African Revenue Service v Absa Bank Limited and Another(596/2021) [2023] ZASCA 125
  20. The Commissioner for the South African Revenue Service v African Bank Limited(242/2024) [2025] ZASCA 101 (8 July 2025)
  21. The Commissioner for the South African Revenue Service v Airports Company South Africa(785/2021) [2022] ZASCA 132 (7 October 2022)
  22. The Commissioner for the South African Revenue Service v Alan George Marshall NO and Others(816/2015) [2016] ZASCA 158
  23. The Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd(157/2018) [2018] ZASCA 179 (3 December 2018)
  24. The Commissioner for the South African Revenue Service v Candice-Jean van der Merwe(20152/2014) [2015] ZASCA 86 (28 May 2015)
  25. The Commissioner for the South African Revenue Service v Clicks Retailers (Pty) Ltd(58/2019) [2019] ZASCA 187 (3 December 2019)
  26. The Commissioner for the South African Revenue Service v Danwet 202 (PTY) LTD(399/2017) [2018] ZASCA 38 (28 March 2018)
  27. The Commissioner for the South African Revenue Service v Delta Motor Corporation (Proprietary) LimitedCase No 279/2001
  28. The Commissioner for the South African Revenue Service v Fascination Wigs (Pty) Ltd(204/09) [2010] ZASCA 06
  29. The Commissioner for the South African Revenue Service v Founders Hill (Pty) Ltd(509/10) [2011] ZASCA 66
  30. The Commissioner for the South African Revenue Service v Free State Development Corporation(1222/21) [2023] ZASCA 84 (31 May 2023)
  31. The Commissioner for the South African Revenue Service v Levi Strauss South Africa (Pty) Ltd(509/2019) [2021] ZASCA 32 (7 April 2021)
  32. The Commissioner for the South African Revenue Service v Litha Mveliso Nyhonyha and Others(1150/2021) [2023] ZASCA 69 (18 May 2023)
  33. The Commissioner for the South African Revenue Service v Marula Platinum Mines Limited(218/2015) [2015] ZASCA 121 (22 September 2016)
  34. The Commissioner for the South African Revenue Service v Mining Pressure Systems (Pty) Ltd(565/2023) [2026] ZASCA 21 (27 February 2026)
  35. The Commissioner for the South African Revenue Service v Pieter Johan Erasmus(864/2024) [2026] ZASCA 22 (05 March 2026)
  36. The Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd(1205/2021) [2023] ZASCA 28 (24 March 2023)
  37. The Commissioner for the South African Revenue Service v Saira Essa Productions CC(162/10) [2010] ZASCA 154 (30 November 2010)
  38. The Commissioner for the South African Revenue Service v Spur Group (Pty) Ltd(320/2020) [2021] ZASCA 145 (15 October 2021)
  39. The Commissioner for the South African Revenue Service v Stepney Investments (Pty) Limited(20192/14) [2015] ZASCA 138 (30 September 2015)
  40. The Commissioner for the South African Revenue Service v The Baking Tin (Pty) Ltd(431/06) [2007] ZASCA 100
  41. The Commissioner for the South African Revenue Service v The South African Breweries (Pty) Ltd(442/2017) [2018] ZASCA 101 (27 June 2018)
  42. The Commissioner for the South African Revenue Service v Trend Finance (Pty) Limited and Trend Gear Enterprises (Pty) Limited(162/06) [2007] ZASCA 59
  43. The Commissioner for the South African Revenue Service v Woolworths Holdings Limited(863/2023) [2025] ZASCA 99 (04 July 2025)
  44. The Commissioner of SA Revenue Services v Volkswagen of South Africa (Proprietary) LimitedCase No: 153/99
  45. The Commissioner of South African Revenue Services v Stand Two Nine Nought Wynberg (Pty) LtdCase Number: 324/04
  46. The Commissioner of the South African Revenue Service v BP South Africa (Pty) Ltd(92/05) [2006] ZASCA 60
  47. The Commissioner of the South African Revenue Service v Formalito (Pty) LtdCase Number: 328/04 (SCA)
  48. The Lion Match Company (Pty) Limited v Commissioner for the South African Revenue Service(1047/23 and 1067/23) [2025] ZASCA 112 (28 July 2025)
  49. The South African Rugby Football Union v The Commissioner for the South African Revenue ServicesCase Number: 90/98 (SCA)
  50. The Western Cape Gambling and Racing Board and Another v Sunwest International (Pty) Ltd t/a Grandwest Casino & Entertainment World and Another(1330/2021) [2023] ZASCA 118
  51. The Zimbabwe Stock Exchange v The Zimbabwe Revenue AuthorityHH 120-2006, HC 3488/06
  52. Tholo Energy Services CC v Commissioner for the South African Revenue Service(378/2023) [2024] ZASCA 120 (6 August 2024)
  53. Time Sahwira Mupinga v The Commission General Zimbabwe Revenue Authority (ZIMRA) and Minister of FinanceHH 21-2010, HC 2657/09
  54. Time Security (Private) Limited (Under liquidation, represented by Cecil Madondo) v The Commissioner of Taxes (Zimbabwe Revenue Authority) and OthersHH 284-18, HC 9568/17
  55. Toyota South Africa Motors (Pty) Limited v The Commissioner for the South African Revenue Service495/2000; Reported; [2002] SCA (judgment delivered 28 March 2002)
  56. Trek Petroleum (Private) Limited v Zimbabwe Revenue AuthorityHH 477-17, HC 6334/17
  57. Triangle Limited v Zimbabwe Revenue AuthorityJudgment No. HB 12/11, Case No. HC 2678/10
  58. Tsitsi Nyoni v Zimbabwe Revenue AuthorityHH 319-26, R-HCH2019/25
  59. United Manganese of Kalahari (Pty) Ltd v Commissioner for the South African Revenue Service(1231/2021) [2023] ZASCA 29 (24 March 2023)
  60. Unki Mines (Private) Limited v Zimbabwe Revenue Authority and Stanbic Bank ZimbabweHH 729-22, HC 6102/22
  61. Unki Mines (Pvt) Ltd v Zimbabwe Revenue Authority and OthersHH759/25, R-R-HCH4035/24
  62. U (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 20-20, FA 20/2016
  63. Vela v Efora Energy Limited(385/2018) [2019] ZASCA 44 (29 March 2019)
  64. VFSL (PVT) LTD and SWA (PVT) LTD and SC (PVT) LTD and WSA (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 23-19, FA 06/2011, FA 14/2011, FA 15/2011 & FA 23/2011
  65. Volkswagen South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1123/2016) [2017] ZASCA 190 (20 December 2017)
  66. V versus ZIMRAHH 643/19, FA 24/16
  67. Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue ServiceCase no: 277/02
  68. W C of Zimbabwe (Pvt) Ltd v Zimbabwe Revenue Authority and V F S L H (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 295-22, ITC 1-21 & ITC 7-20
  69. Western Platinum Ltd v The Commissioner for South African Revenue ServiceCase Number: 294/03 [2004] SCA (reported as Income Tax Case 1753 65 SATC 310)
  70. Wingate-Pearse v The Commissioner for the South African Revenue Service(830/2015) [2016] ZASCA 109 (1 September 2016)
  71. W Investments (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 866-15, FA 12/14
  72. W J Fourie Beleggings v The Commissioner for the South African Revenue Service(168/08) [2009] ZASCA 37 (31 March 2009)
  73. XO Africa Safaris CC v The Commissioner for the South African Revenue Service(395/15) [2016] ZASCA 160 (3 October 2016)
  74. Z CO (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 575-14, FA 03/13
  75. Zimbabwe Platinum Mines (Private) Limited v Zimbabwe Revenue AuthoritySC 159/21, Civil Appeal No. SC 586/19
  76. Zimbabwe Platinum Mines (Private) Limited v Zimbabwe Revenue Authority and AnotherHH 308-11, HC 11926/11
  77. Zimbabwe Platinum Mines (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 73-26, HCH 6036/22
  78. Zimbabwe Revenue Authority v Conwal Chemicals Stationery & HardwareJudgment No. SC 33/22, Civil Appeal No. SC 391/20
  79. Zimbabwe Revenue Authority v Pacific Cigarette Company (Private) Limited and The Master of the High Court N.O.SC 15/26; Civil Appeal No. SC 293/25
  80. Zimbabwe Revenue Authority v Packers International (Private) LimitedSC 28/2016; Civil Appeal No. SC 306/14
  81. Zimbabwe Revenue Authority v Stanbic Bank Zimbabwe LimitedJudgment No. SC 13/19, Civil Appeal No. SC 85/16
  82. Zimbabwe Revenue Authority v Unki Mines (Private) Limited and Stanbic Bank Zimbabwe LimitedJudgment No. SC 25/26; Chamber Application No. SC 778/25
  83. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19 (Civil Application No. SC 301/17)
  84. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19; Civil Application No. SC 301/17
  85. Zimbabwe Revenue Authority v Zimasco (Private) LimitedSC 79/25 (Civil Appeal No. SC 538/24)
  86. Zimcor Trustees (Private) Limited v Zimbabwe Revenue AuthorityHH 18-2012 (High Court of Zimbabwe)