Supreme Court of Appeal

May 20, 2021

Is another business passing off as yours?

Passing off is a delictual remedy that is derived from English law and has been implemented in South African law. The most authoritative definition of passing off was given in the Capital Estate and General Agencies […]
June 4, 2020

Are tax statutes up for interpretation?

In Commissioner for SARS v United Manganese of Kalahari (UMK) (25 March 2020) the interpretation of tax statues in conjunction with other statutes was considered. UMK conducts mining […]
May 12, 2020

A single supply of services: Which VAT rate applies?

On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
February 5, 2020

2019 Tax Recap

As the year draws to a close, we reflect on some of the significant highlights (and lowlights) of the 2019 tax year. Significant judgments Our courts […]
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