Hippo Quarries (Tvl) (Pty) Ltd v Eardley
| Jurisdiction | South Africa |
| Citation | 1992 (1) SA 867 (A) |
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18 practice notes
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Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others
...SA 942 (A): dictum at 954D appliedGoldinger’s Trustee v Whitelaw & Son 1917 AD 66: referred toHippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A): referred toHofmeyr v Gous (1893) 10 SC 115: referred toKilburn v Estate Kilburn 1931 AD 501: dictum at 507 appliedLawson & Kirk v South......
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Price Waterhouse Coopers Inc and Others v National Potato Co-Operative Ltd
...(T) at 1228C I Headleigh Private Hospital v Soller and Manning Attorneys 2001 (4) SA 360 (W) Hippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A) at 876I - 877F Hollard v Zietsman 1885 NLR 93 at 96 - 7 J 2004 (6) SA p68 Johannesburg Waterworks Co Ltd v Hollard 1891 SAR 26 at 32 and ......
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Page Automation (Pty) Ltd v Profusa Properties CC t/a Homenet or Tambo and Others
...2001 (4) SA 360 (W): comparedHearn and Co (Pty) Ltd v Bleiman 1950 (3) SA 617 (C): referred toHippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A): referred toABCDEFGHIJ37© Juta and Company (Pty) Ltd Info Plus v Scheelke and Another 1998 (3) SA 184 (SCA): referred toKalil v Decotex ......
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Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others
...Cleaners supra n3; Skjelbreds Rederi A/S and Others v Hartless (Pty) Ltd 1982 (2) SA 710 (A); Hippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A); Bank Windhoek supra n3; Erf 3183/1 Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue 1996 (3) SA 942 (A); Relier (Pty) ......
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16 cases
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Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others
...SA 942 (A): dictum at 954D appliedGoldinger’s Trustee v Whitelaw & Son 1917 AD 66: referred toHippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A): referred toHofmeyr v Gous (1893) 10 SC 115: referred toKilburn v Estate Kilburn 1931 AD 501: dictum at 507 appliedLawson & Kirk v South......
-
Price Waterhouse Coopers Inc and Others v National Potato Co-Operative Ltd
...(T) at 1228C I Headleigh Private Hospital v Soller and Manning Attorneys 2001 (4) SA 360 (W) Hippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A) at 876I - 877F Hollard v Zietsman 1885 NLR 93 at 96 - 7 J 2004 (6) SA p68 Johannesburg Waterworks Co Ltd v Hollard 1891 SAR 26 at 32 and ......
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Page Automation (Pty) Ltd v Profusa Properties CC t/a Homenet or Tambo and Others
...2001 (4) SA 360 (W): comparedHearn and Co (Pty) Ltd v Bleiman 1950 (3) SA 617 (C): referred toHippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A): referred toABCDEFGHIJ37© Juta and Company (Pty) Ltd Info Plus v Scheelke and Another 1998 (3) SA 184 (SCA): referred toKalil v Decotex ......
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Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others
...Cleaners supra n3; Skjelbreds Rederi A/S and Others v Hartless (Pty) Ltd 1982 (2) SA 710 (A); Hippo Quarries (Tvl) (Pty) Ltd v Eardley 1992 (1) SA 867 (A); Bank Windhoek supra n3; Erf 3183/1 Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue 1996 (3) SA 942 (A); Relier (Pty) ......
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2 books & journal articles
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Analyses: The Substance over Form Doctrine in Taxation: The Application of the Doctrine after the Judgment in Commissioner for the South African Revenue Service v NWK 2011 (2) SA 67 (SCA)
...1979 (1) SA 603 (A); Skjelbreds Rederi A/S & others vHartless (Pty) Ltd 1982 (2) SA 710 (A); Hippo Quarries (Tvl) (Pty) Ltd vEardley 1992 (1) SA 867 (A); Bank Windhoek Bpk v Rajie en ’n ander 1994(1) SA 115 (A); Ladysmith;Relier (Pty) Ltd v Commissioner for InlandRevenue (1997) 60 SATC 1; C......
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Case Comments: Modernising the ‘Substance over Form’ Doctrine: Commissioner for the South African Revenue Service v NWK Ltd
...in order to determine the realintention of the parties. Intention was also paramount in Hippo Quarries (Tvl)(Pty) Ltd v Eardley (1992 (1) SA 867 (A)) where the Court upheld thecontracts on the basis that the parties genuinely intended to give effect to whatthey had apparently agreed on. It ......