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Commissioner for South African Revenue Service v NWK Ltd (27/10)   flag  17

[2010] ZASCA 168; 2011 2 SA 67; [2011] 2 All SA 347
Supreme Court of Appeal of South Africa
South Africa
1st December, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Furman NO v Hattingh (8914/2017) [2018] ZAGPJHC 649 South Gauteng High Court, Johannesburg South Africa 12 Dec 2018 SAFLII flag
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (VAT 1558) [2018] ZATC 7 South Africa Tax Court South Africa 5 Dec 2018 SAFLII flag
LawCite Taxpayer v Commissioner for the South African Revenue Service (VAT1558) [2018] ZATC 3 South Africa Tax Court South Africa 5 Dec 2018 SAFLII flag
Sasol Oil Pty Ltd v Commissioner for the South African Revenue Service (923/2017) [2018] ZASCA 153; [2019] 1 All SA 106 Supreme Court of Appeal of South Africa South Africa 9 Nov 2018 SAFLII flag
Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231; 2017 6 SA 435; [2017] 4 All SA 175 North Gauteng High Court, Pretoria South Africa 29 May 2017 SAFLII flag 1
Roazar CC v Falls Supermarket CC (12328/2016) [2016] ZAGPJHC 393; [2017] 2 All SA 665 South Gauteng High Court, Johannesburg South Africa 23 Dec 2016 SAFLII flag
Seevnarayan v Ramjathan (13710/2012) [2016] ZAGPJHC 386 South Gauteng High Court, Johannesburg South Africa 28 Oct 2016 SAFLII flag
Absa v Moore [2015] ZASCA 171; 2016 3 SA 97 Supreme Court of Appeal of South Africa South Africa 26 Nov 2015 SAFLII flag 3
LawCite National Credit Regulator v Marang Financial Services (NCT/16157/2014/140(1)) [2015] ZANCT 3 South Africa 24 Feb 2015 SAFLII flag
Commissioner For The South African Revenue Service v Bosch (394/2013) [2014] ZASCA 171; 2015 2 SA 174; [2015] 1 All SA 1 Supreme Court of Appeal of South Africa South Africa 19 Nov 2014 SAFLII flag 16
Roshcon (Pty) Ltd v Anchor Auto Body Builders CC & others [2014] ZASCA 40; 2014 4 SA 319; [2014] 2 All SA 654 Supreme Court of Appeal of South Africa South Africa 31 Mar 2014 SAFLII flag 14
"High Court challenges SCA's interpretation of simulated transactions " DR, Jan/Feb 2013:62 [2013] DEREBUS 25 South Africa circa 2013 SAFLII flag
"A bridge too far - Conveyancers and simulated credit transactions " DR, Jan/Feb 2013:30 [2013] DEREBUS 15 South Africa circa 2013 SAFLII flag
Mkhwanazi v Quarterback Investment (Pty) Ltd (03835/2010) [2012] ZAGPJHC 243; 2013 2 SA 549 South Gauteng High Court, Johannesburg South Africa 26 Nov 2012 SAFLII flag 5
Bosch v Commissioner of South African Revenue Services (A 94/2012) [2012] ZAWCHC 188; 2013 5 SA 130; [2013] 2 All SA 41 High Court of South Africa - Western Cape Division South Africa 20 Nov 2012 SAFLII flag 3
Ndaba v Department of Communications (JS 925/2010) [2012] ZALCJHB 41 South Africa 11 May 2012 SAFLII flag
Moola v Salie (A 410/2010) [2011] ZAWCHC 324 High Court of South Africa - Western Cape Division South Africa 12 Aug 2011 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"High Court challenges SCA's interpretation of simulated transactions " DR, Jan/Feb 2013:62 [2013] DEREBUS 25 South Africa circa 2013 SAFLII flag
"A bridge too far - Conveyancers and simulated credit transactions " DR, Jan/Feb 2013:30 [2013] DEREBUS 15 South Africa circa 2013 SAFLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner for Inland Revenue v Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd) [1999] ZASCA 64; 1999 4 SA 1149 Supreme Court of Appeal of South Africa South Africa 17 Sep 1999 SAFLII flag 11
Relier (Pty) Ltd v Commissioner for Inland Revenue (1997) 60 SATC 1 South Africa circa 1997 flag 2
I Lady Smith (Pty) Ltd v C of IR [1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229 Supreme Court of Appeal of South Africa South Africa 28 Mar 1996 SAFLII flag 26
"Asset-Based Financing, Contracts of Purchase and Sale, and Simulated Transactions" (1992) 109 South African Law Journal 707 South African Law Journal South Africa circa 1992 HeinOnline flag 1
Hippo Quarries (Transvaal) (Pty) Ltd v Eardley (189/90) [1991] ZASCA 174; 1992 1 SA 867; [1992] 1 All SA 398 Supreme Court of Appeal of South Africa South Africa 28 Nov 1991 SAFLII flag 12
Others v Hartless (Pty) Ltd 1982 2 SA 710 South Africa circa 1982 LexisNexis flag 12
Vasco Dry Cleaners v Twycross 1979 1 SA 603; 1979 1 All SA 321 South Africa circa 1979 LexisNexis flag 15
1972 3 SA 421 1972 3 SA 421 South Africa circa 1972 LexisNexis flag 1
v Friedman Motors (Pty) Ltd 1972 1 SA 76 South Africa circa 1972 LexisNexis flag 3
Commissioner of Customs and Excise v Randles, Brothers & Hudson Ltd [1941] AD 369 circa 1941 57
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 220
Kilburn v Estate Kilburn [1931] AD 501 circa 1931 26
Zandberg v Van Zyl [1910] AD 302 circa 1910 45
1625 59 Satc 383 1625 59 SATC 383 South Africa circa 1941 flag 3

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