Union for Police Security and Corrections Organisation v South African Custodial Management (Pty) Ltd and Others [2021] ZACC 41

Article written by Fatimah Ansary, checked by Wade O’Connor, Candidate Attorney, and released by Caitlin Wilde. Partner at Schindlers Attorneys. 18 February 2022 Background This matter relates to Union for Police Security and Corrections Organisation (the ‘‘applicant’’), a trade union which has members who are employees of South African Custodial Management (Pty) Limited (the ‘‘first
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JONES v PRETORIUS NO 2022 (1) SA 132 (SCA)

Article written by Regan Turnbull, checked and released by Jarrod van der Heever, Candidate Attorney at Schindlers Attorneys. Background facts The Appellant, Mr Barend Petrus Jones (“Mr Jones”), was the duly appointed agent of the executor of the estate of the late Wilhelm Petrus Meyer (“The Deceased”). The Respondent is Christina Pretorius NO in her
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Expropriation #8: Where on earth are we South Africa?

Article written by S’negugu Dlamini and Ayanda Motlou, Candidate Attorney’s, checked and released by Chantelle Gladwin-Wood, Partner at Schindlers Attorneys. 08 February 2022 Introduction This article is one in a series on expropriation, which looks at some of the fundamental legal issues pertaining to expropriation against the backdrop of the history of the process of
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Organisation Undoing Tax Abuse v Minister of Transport and Others

Article written by Lesai Seema, Candidate Attorney, checked by Jarrod van der Heever, Candidate Attorney, checked and released by Lee Binneman and Chantelle Gladwin-Wood, Partners at Schindlers Attorneys. 07 February 2022 Introduction In and during October 2021, the Organisation Undoing Tax Abuse (“OUTA”), a non-profit company and civil action organisation, challenged the constitutionality of the
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Z v Commissioner for the South African Revenue Service (IT4412) [2019] ZATC 13 (26 August 2019)

SUMMARY Background The Mr Z (the “Appellant”) was diagnosed with multiple sclerosis and peripheral polyneuropathy. As a result thereof, he claimed medical tax credits in terms of section 6B(1) of the Income Tax Act 58 of 1962 (the “ITA”) for the expenses that he contended he had incurred for treating his disability. The Appellant disputed
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The Commissioner for the South African Revenue Service v Clicks Retailers (Pty) Ltd (58/2019) [2019] ZASCA 187 (3 December 2019)

SUMMARY The Supreme Court of Appeal (the “SCA”) recently upheld an appeal against the decision of the Tax Court that had upheld an appeal by Clicks Retailers Ltd (the “Respondent”) against the refusal by the Commissioner for the South African Revenue Service (the “Appellant”) to approve an allowance in terms of section 24C of the
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Taxpayer v Commissioner for the South African Revenue Service (IT24614) [2019] ZATC 3 (15 November 2019)

SUMMARY The taxpayer namely, B (Pty) Ltd (the “Appellant”) instituted appeal proceedings in the Tax Court against the Commissioner for the South African Revenue Service (“SARS”) (the “Respondent”).   Issue The Court in this matter was called upon to decide on whether the expenditure or loss of R18,273,271.26 (Eighteen Million Two and Seventy-Three Thousand Two
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How you can legally “revolt” against taxes

As a young professional, it is not necessary to revolt against paying taxes in order to protect your hard earned income. As important as it is to have independent financial advice when starting out your career, so too is continual tax planning. By understanding the tax implications of your financial products and investments, you will
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Purlish Holdings v The Commissioner for the South African Revenue Service (76/18) [2019] ZASCA 04 (26 February 2019).

SUMMARY The Supreme Court of Appeal (the “SCA”) recently set aside a decision of the Tax Court of South Africa, held in Gauteng (the “Tax Court”), in terms of which the Tax Court increased understatement penalties levied by the South African Revenue Services (“SARS”). Purlish Holdings (Pty) Ltd (the “Appellant”), having paid provisional tax to
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Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776/2017) [2018] ZASCA 89 (31 May 2018)

BACKGROUND During 2007 to 2011, Char-Trade 117 CC (“the Respondent”), made various loans to related close corporations and companies within its group of companies. The Respondent reported these loans in its annual financial statements as ‘unsecured, bear interest at current rates and have no fixed terms of repayment’. The Commissioner for the South African Revenue
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