Tuck v Commissioner for Inland Revenue 19

[1988] ZASCA 45; 1988 3 SA 819; [1988] 2 All SA 453

Supreme Court of Appeal of South Africa

South Africa

16th May, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Siphika v Minister of Police (40039/2017)	[2021] ZAGPJHC 18	South Gauteng High Court, Johannesburg	South Africa	11 Jan 2021	SAFLII
De Klerk v Minister of Police	[2019] ZACC 32; 2020 1 SACR 1	Constitutional Court of South Africa	South Africa	22 Aug 2019	SAFLII	45
Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd (927/2017)	[2018] ZASCA 137; 2019 4 SA 312; [2018] 4 All SA 647	Supreme Court of Appeal of South Africa	South Africa	28 Sep 2018	SAFLII
LawCite ABC (Pty) Ltd v Commissioner for the South African Revenue Service (ITI13772)	[2016] ZATC 7	South Africa Tax Court	South Africa	4 Nov 2016	SAFLII
Viljoen v Cornelius (48446/14)	[2016] ZAGPPHC 1185	North Gauteng High Court, Pretoria	South Africa	27 Oct 2016	SAFLII
Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012)	[2014] ZASCA 4; 2014 5 SA 366	Supreme Court of Appeal of South Africa	South Africa	7 Mar 2014	SAFLII	4
Living Hands (Pty) Ltd v Ditz	[2012] ZAGPJHC 218; 2013 2 SA 368	South Gauteng High Court, Johannesburg	South Africa	11 Sep 2012	SAFLII	46
Ramushi v Minister of Safety and Security (6895/2002)	[2012] ZAGPPHC 175	North Gauteng High Court, Pretoria	South Africa	18 Aug 2012	SAFLII	2
LawCite Mobile Telephone Networks Holdings (pty) Ltd v Commissioner for the South African Revenue Service (A5033/10)	[2011] ZAGPJHC 190	South Gauteng High Court, Johannesburg	South Africa	8 Jul 2011	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401)	[2010] ZATC 1	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240)	[2010] ZATC 4	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
Franks v MEC for the Department of Health for the Province of Kwazulu-Natal (2958/02)	[2010] ZAKZPHC 1	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	20 Jan 2010	SAFLII
Maguire v Commissioner for the South African Revenue Service (731/07)	[2008] ZASCA 156; 2009 4 SA 345; [2009] 2 All SA 347	Supreme Court of Appeal of South Africa	South Africa	27 Nov 2008	SAFLII	1
A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961)	[2007] ZATC 1	South Africa Tax Court	South Africa	23 Feb 2007	SAFLII
TC Case No 11100 : Whether restraint of trade was quid pro quo for the restraint of undertaking, therefore capital or whether a percentage is taxable - definition of gross income (11100)	[2005] ZATC 10	South Africa Tax Court	South Africa	16 Jun 2005	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 10	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011)	[2004] ZATC 4	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 9	South Africa Tax Court	South Africa	20 Feb 2004	SAFLII
Minister of Land Affairs of the Republic of South Africa v Slamdien	[1999] ZALCC 6	Land Claims Court of South Africa	South Africa	10 Feb 1999	SAFLII	1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Living Hands (Pty) Ltd v Ditz	[2012] ZAGPJHC 218; 2013 2 SA 368	South Gauteng High Court, Johannesburg	South Africa	11 Sep 2012	SAFLII	46
Ramushi v Minister of Safety and Security (6895/2002)	[2012] ZAGPPHC 175	North Gauteng High Court, Pretoria	South Africa	18 Aug 2012	SAFLII	2
LawCite Mobile Telephone Networks Holdings (pty) Ltd v Commissioner for the South African Revenue Service (A5033/10)	[2011] ZAGPJHC 190	South Gauteng High Court, Johannesburg	South Africa	8 Jul 2011	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401)	[2010] ZATC 1	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240)	[2010] ZATC 4	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
Franks v MEC for the Department of Health for the Province of Kwazulu-Natal (2958/02)	[2010] ZAKZPHC 1	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	20 Jan 2010	SAFLII
Maguire v Commissioner for the South African Revenue Service (731/07)	[2008] ZASCA 156; 2009 4 SA 345; [2009] 2 All SA 347	Supreme Court of Appeal of South Africa	South Africa	27 Nov 2008	SAFLII	1
A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961)	[2007] ZATC 1	South Africa Tax Court	South Africa	23 Feb 2007	SAFLII
TC Case No 11100 : Whether restraint of trade was quid pro quo for the restraint of undertaking, therefore capital or whether a percentage is taxable - definition of gross income (11100)	[2005] ZATC 10	South Africa Tax Court	South Africa	16 Jun 2005	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (11011)	[2004] ZATC 4	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 10	South Africa Tax Court	South Africa	8 Jun 2004	SAFLII
TC Case No 11011 : Paragraph 2(1) of the Fourth Schedule to the Income Tax Act Reimbursement by employer of employees' medical costs in an in-house medical scheme (1011)	[2004] ZATC 9	South Africa Tax Court	South Africa	20 Feb 2004	SAFLII
Minister of Land Affairs of the Republic of South Africa v Slamdien	[1999] ZALCC 6	Land Claims Court of South Africa	South Africa	10 Feb 1999	SAFLII	1
CIR v Lever Brothers	[1946] AD 441			circa 1946		11

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