Supreme Court of Appeal: 2025–2023

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.

2023

Date of Delivery

Parties Involved

Applicable Legislation

Keywords

24 March 2023
New!

United Manganese of Kalahari (Pty) Ltd v CSARS (12312021)

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Tax Administration Act, 2011

Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise.

24 March 2023
New!

CSARS v Rappa Resources (Pty) Ltd (12052021)

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Tax Administration Act, 2011

Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. Prior to making such a decision the high court has no jurisdiction and cannot make an order compelling delivery of a record in a review.

7 February 2023

CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021)

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Income Tax Act, 1962

Tax Administration Act, 2011

Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties.

23 January 2023

South African Reserve Bank and Another v Johnine Winsome Elisie Maddocks N O and Another (1268/2021)

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Exchange Control Regulations of the Currency and Exchanges Act, 1933

Exchange Control Regulations of the Currency and Exchanges Act, 1933 – Legal consequences of a forfeiture order issued in terms of Regulation 22B after the 
winding-up of a company – liquidation does not nullify a prior blocking order in respect of company’s assets issued in terms of Regulation 22A and/or 22C – issuance of the blocking order and forfeiture order does not render the South African Reserve Bank a creditor of the insolvent company – forfeiture order competent.

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