High Court: 2016-2014

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.
High Court judgments delivered in another year, can be accessed through the navigation pane above.
2016 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​19 December 2016​Van der Merwe GW NO & Others v Zonnekus Mansion (Pty) Ltd & Others​Companies Act, 2008​Business rescue proceedings in terms of section 131(1), read with section 131(4)(a) of the Companies Act No 71 of 2008; company in liquidation; Locus standi of First Applicant; whether company was conducting business ; whether cogent business  plan proposed; SARS position as ‘affected party’; abuse of process; position of liquidators in interim; interdictory relief in terms of section 131(4)(b) barring trustees of trust or any other “affected party” as defined in section 128(1)(a) from further business rescue applications in respect of the company without the prior written authorisation of the Senior Duty Judge; costs
​14 November 2016Lifman MR v The Business Zone 983 CC & 3 Others​Companies Act, 2008​Companies Act; business rescue; liquidation
​11 November 2016Nkhoma DT & 4 Others v Zonnekus Mansion (Pty) Ltd (In Liquidation), CSARS & Standard Bank of SA Ltd​Superior Courts Act, 2013​Applications for leave to appeal various orders in an application for business rescue; consideration  whether  there is a reasonable prospect of another court reversing  the orders
​25 October 2016Dale PA v Aeronastic Properties Ltd​Companies Act, 2008Business Rescue;  Application for; Company in  final liquidation; Section 131 read with 131(4) of Companies Act 71 of 2008; Requirement in terms of
section 131(4)(a) as to reasonable prospect of rescue
​23 March 2016​Ntsanwisi v Khoza & others​Income Tax Act, 1962
Divorce Act, 1979
​Income tax: Whether SARS can be ordered to repay a tax amount levied and collected based on a directive without the directive being amended or a new directive being issued

​29 February 2016


Respublica (Pty) Ltd

Value-Added Tax Act, 1991

Superior Courts Act, 2013

​Application for declaratory order; VAT treatment of charges by landlord to tenants (educational institutions) in terms of agreements of lease;  jurisdiction; to what extent the relief sought involves determination of any existing, contingent or future right or obligation  as required by S21(1)(c) of Superior Courts Act, 2013;

VAT treatment; whether the supply of accommodation to tertiary institutions in terms of certain lease agreements constitutes the supply of “commercial accommodation” as defined  in section 1 of the VAT Act, 1991;

VAT treatment; supply of commercial accommodation; extent to which supplies are chargeable with VAT at 60% of the consideration charged in terms of section 10(10) of the VAT Act, 1991

​17 February 2016


New Adventure Shelf 122 (Pty) Ltd
Income Tax Act, 1962
​Tax Administration Act, 2011
Promotion of Administrative Justice Act, 2000
​Capital gains tax (CGT) of pre-valuation date asset; cancellation of sale few years later; redetermination of capital gain/loss in terms of paragraph 25(2) of Eighth Schedule, read with paragraph 35; status of original assessment; taxpayer seeking review in terms of sections 6 and 8(1)(c)(i) of Promotion of Administrative Justice Act, 2000; non-compliance with section 7; application for condonation
2015 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​17 November 2015CSARS v Sunflower Distributors CC and others (66077/2015)

​Tax Administration Act, 2011

Value-Added Tax Act, 1991

​Tax administration; section 163; respondent was placed under a provisional preservation order and the current application concerned the return date; respondent was a supplier of second-hand gold jewellery to a refinery; respondent had claimed large notional VAT input tax in respect of its gold jewellery purchases which SARS contended were fraudulent based on hearsay evidence; SARS failing to include in its founding affidavit a material letter from chartered accountant and tax practitioner who had audited the said claims; no affidavit made by SARS auditor involved with the matter; court refusing to confirm interim order and dismissing the current application with costs.

​13 November 2015

Prudence Forwarding (Pty) Ltd and Grovemaster Trading Enterprises 136 CC 

​Customs & Excise Act, 1964

Promotion of Administrative Justice Act, 2000

​Seizure of goods, after litigation is instituted to set detention aside;  right to be heard when amended notice of motion is filed
​23 September 2015​Ackermans Limited v CSARS (16408/2013)

​Constitution of the Republic of South Africa, 1996

Superior Courts Act,  2013

​Sections 237 and 33 of the Constitution of the Republic of South Africa, 1996; section 17(1) of the Superior Courts Act 10 of 2013; Application by Ackermans to appeal against order and judgment dated 20 February 2015 (16408/2013); SARS applying to cross appeal against the costs order in that judgment; applicant had contended in the earlier judgment that SARS had unduly delayed in issuing additional assessments which was contrary to the Constitution; Court finding that reasonableness of delay should be judged under section 79 of the Income Tax Act; Court had found that the matter should be placed before the tax court which was the appropriate forum; Applicant contending that the constitutional provisions and section 79 should be separated; Court finding that there were no reasonable prospects of success and dismissing application with costs; cross appeal consequently falling away
​26 August 2015​​Gavin Cecil Gainsford NO and Two Others (Joint Trustees of Tannenbaum, BD Estate)​​Tax Administration Act, 2011​Section 163; curator bonis appointed in terms of preservation order; validity of attachment of shares (intangible / incorporeal rights)
​​25 June 2015Fastjet Holdings (Pty) Ltd​Customs & Excise Act, 1964​​Refunds of customs duty in terms of section 76(2)(d); diamond stamp marking on cigarettes; unjust enrichment; reduced ignition propensity
​​17 June 2015Mark Lifman & Others​​Tax Administration Act, 2011

​​Recovery of undisputed outstanding tax debt; filing of statement by SARS for debt judgment under s.172; jurisdictional requirements; prior notice requirement under s.172 could be “at any time” but at least 10 days before filing statement; notice may be given in any form; ordinary meaning of “notice”.

Taxpayer must be notified or warned of SARS’ intention to obtain judgment to allow preparations to be made by the taxpayer; business rescue proceedings instituted after s.172 judgment do not affect enforceability of judgment
​6 May 2015

Alan George Marshall N.O. & Others

(Trustees of the SA Red Cross Air Mercy Service Trust) 
​Value-Added Tax Act, 1991​Whether section 8(5) applies not only to services deemed to be rendered, but also to actual services rendered
​11 March 2015​​Auto Haus Car Hire and Tours (PVT) Ltd​Customs & Excise Act, 1964​​Release in terms of section 93; interdict to stop Commissioner from proceeding to deal with vehicle in terms of section 43(7); Locus standi of applicant; company exists independently of directors; asset of company not asset of directors; could not prove ownership for purposes of section 93
​20 February 2015

Ackermans Limited v CSARS (16408/2013)

​Income Tax Act, 1962

Promotion of Administrative Justice Act, 2000

​Decision to raise additional assessments after limitations period; section 79; misrepresentation or non-disclosure; review of decision in terms of PAJA; factual dispute best dealt with by Tax Court; in casu appropriate to defer to the internal remedies of the Tax Administration Act, 2011
​6 February 2015South Atlantic Jazz Festival (Pty) Ltd ​Value-Added Tax Act, 1991

​Sections 16(2)(f) and 20(7); input tax; barter transaction; no tax invoice; secondary evidence adduced

2014 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​17 December 2014Van der Merwe, LDR NO & Five Others v UTI South Africa (Pty) Ltd and Others

​Customs & Excise Act, 1964

Value-Added Tax Act, 1991
Companies Act, 1973
Insolvency Act, 1936

Retention and release of bonded goods on which duties and VAT have not been paid; preference or ranking order of claims

​​28 October 2014Clive Boustred​​Customs & Excise Act, 1964​Uncleared goods; rebate item 407.06; non-compliance with clearance procedures in s.38; failure to pay customs duties and taxes on importation; non-compliance with provisions of s.96(1)(a)(i) on institution of legal proceedings within a specified time period 
​​1 October 2014Africa Cash & Carry (Pty) Ltd & 18 Others ​Tax Administration Act, 2011​Preservation order; section 163; Application for postponement or extension of return day of a provisional preservation order
​12 September 2014Coltrade International CC​Customs & Excise Act, 1964​Section 47(9)(a); Whether tariff determination on coconut milk, coconut cream and coconut powder was correct to be under TH2106.90.90 or whether TH2008.19 applies
​9 September 2014Tradex (Pty) Ltd & Two Others​Tax Administration Act, 2011​Whether a preservation order is required to secure collection of tax within the meaning of section 163(3)
​9 September 2014Kluh Investments (Pty) Ltd​Income Tax Act, 1962​Section 26(1); Paragraph 14 of the First Schedule; whether appellant was conducting farming operations; whether the income received by the appellant is sufficiently closely connected to the farming operations; CGT treatment to be determined by Tax Court
​26 August 2014 

Capstone 556 (Pty) Limited

​Income Tax Act, 1962​Paragraph 20(2) of the Eighth Schedule; whether profit on sale of shares were revenue or capital; purchase and resale of goods; treatment of other expenditure such as equity kicker and indemnity payment
​13 August 2014​Huang & Others (Incl. Mpisi Trading 74 (Pty) Ltd​Tax Administration Act, 2011​Application for reconsideration of search and seizure warrant; ex parte application in terms of sections 59 and 60
​​8 April 2014​Island View Storage (Pty) Ltd ​Customs & Excise Act, 1964​​Whether rebate item 624.50 and section 76(2)(d) finds application in the event of ethanol lost due to theft
​17 March 2014​A Company & Two Others​​Tax Administration Act, 2011​​In camera hearing; Application to retain legal privilege for invoices sought for audit purposes; section 46; fee notes
​13 March 2014​​DKR Auto CC ​​Customs & Excise Act, 1964​​Sections 93 and 88(1)(bA) – locus standi; ownership; requirements for delivery
​​28 February 2014Van der Merwe, GW and 20 Others​​Tax Administration Act, 2011​​Section 163; Provisional preservation order confirmed
​20 February 2014​​Medox Limited ​Income Tax Act, 1962​Section 81 read with section 107A; applicants to exhaust internal remedies before approaching the High Court
​​18 February 2014Chittenden NO and Another 

​Companies Act, 2008

Tax Administration Act, 2011
Promotion of Administrative Justice Act, 2000
​​Business rescue proceedings; issuing of tax clearance certificates; struck off court roll
​17 February 2014

​Van der Merwe and others v CSARS and others (1984/14)

​Tax Administration Act, 2011

​​Application for interdict against SARS to prevent tax inquiry/investigation in terms of s.50, pending the outcome of an application to have a preservation order set aside.

Application included the plea to declare the provisions dealing with tax enquiries unconstitutional and invalid.

​31 January 2014​Krok, Mark ​Tax Administration Act, 2011
  • ​​Tax recovery by SARS on behalf of Australia under the Protocol to the Australia/RSA DTA
  • Conservancy of assets by preservation order under section 163 read with section 185(1)(a)
  • SARS obtains a conservancy (final preservation order) of assets of taxpayer that owes the Australian Tax Office more than R200m

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