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VDM-02 (1)

The Thistle Trust v CSARS (CCT 337/22)

October 2, 2024

Income Tax Act, 1962; Tax Administration Act, 2011 – 2/10/2024

Income Tax Act 58 of 1962 — Section 25B — Section 26A — conduit principle — capital gains tax — beneficiaries
Tax Administration Act 28 of 2011 — understatement penalties — bona fide inadvertent error

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VDM-02 (1)

The Thistle Trust v CSARS (CCT 337/22)

Income Tax Act, 1962; Tax Administration Act, 2011 – 2/10/2024

Coronation Investment Management SA

Coronation Investment Management SA (Pty) Limited v CSARS

Income Tax Act, 1962

CSARS v Drs Mkhabele and Indunah Diagnostic Radiologists Inc and Others

CSARS v Drs Mkhabele and Indunah Diagnostic Radiologists Inc and Others (2024/036576)

Companies Act, 2008

Fair-Trade Independent Tobacco Association NPC and Others v CSARS and

Fair-Trade Independent Tobacco Association NPC and Others v CSARS and Another (115176/2023; 115375/2023)

Customs and Excise Act, 1964

Baseline Civil Contractors (Pty) Ltd v CSARS (A832023)

Baseline Civil Contractors (Pty) Ltd v CSARS (A83/2023)

Tax Administration Act, 2011