MV Snow Delta Serva Ship Ltd v Discount Tonnage Ltd
| Jurisdiction | South Africa |
| Judgment Date | 31 August 2000 |
| Citation | 2000 (4) SA 746 (SCA) |
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34 practice notes
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National Director of Public Prosecutions v Rautenbach and Others
...Others 2001 (1) SA 545 (2000 (2) SACR 349; 2000 (10) BCLR 1079): F referred to MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): dictum in para [6] MV Triena: Haji-Iannou and Others v MV Triena and Another 1998 (2) SA 938 (D): referred to National Director of Publi......
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Mulaudzi v Old Mutual Life Assurance Co (South Africa) Ltd and Others
...Delta: Discount Tonnage Ltd v Serva Ship Ltd 1998 (3) SA 636 (C): referred to MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): referred National Director of Public Prosecutions v Ramlutchman 2017 (1) SACR 343 (SCA): C not followed National Director of Public Prose......
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Laugh IT off Promotions CC v South African Breweries International (Finance) Bv t/a Sabmark International
...A Mutual of Omaha Insurance Company v Novak 836 F 2d 397 (1987): compared MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): referred National Brands Ltd v Blue Lion Manufacturing (Pty) Ltd 2001 (3) SA 563 (SCA): referred to B Pfizer Ltd and Pfizer Inc v Eurofood Li......
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Gallo Africa Ltd and Others v Sting Music (Pty) Ltd and Others
...Service 2005 (3) SA 1 (SCA) (2004 JTLR 73; [2004] 4 All SA 410): referred to A MV Snow Delta Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): referred Rosa's Heirs v Inhambane Sugar Estates Ltd 1905 TH 11: referred to Sonia (Pty) Ltd v Wheeler 1958 (1) SA 555 (A): referred to Sp......
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32 cases
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National Director of Public Prosecutions v Rautenbach and Others
...Others 2001 (1) SA 545 (2000 (2) SACR 349; 2000 (10) BCLR 1079): F referred to MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): dictum in para [6] MV Triena: Haji-Iannou and Others v MV Triena and Another 1998 (2) SA 938 (D): referred to National Director of Publi......
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Mulaudzi v Old Mutual Life Assurance Co (South Africa) Ltd and Others
...Delta: Discount Tonnage Ltd v Serva Ship Ltd 1998 (3) SA 636 (C): referred to MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): referred National Director of Public Prosecutions v Ramlutchman 2017 (1) SACR 343 (SCA): C not followed National Director of Public Prose......
-
Laugh IT off Promotions CC v South African Breweries International (Finance) Bv t/a Sabmark International
...A Mutual of Omaha Insurance Company v Novak 836 F 2d 397 (1987): compared MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): referred National Brands Ltd v Blue Lion Manufacturing (Pty) Ltd 2001 (3) SA 563 (SCA): referred to B Pfizer Ltd and Pfizer Inc v Eurofood Li......
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Gallo Africa Ltd and Others v Sting Music (Pty) Ltd and Others
...Service 2005 (3) SA 1 (SCA) (2004 JTLR 73; [2004] 4 All SA 410): referred to A MV Snow Delta Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA): referred Rosa's Heirs v Inhambane Sugar Estates Ltd 1905 TH 11: referred to Sonia (Pty) Ltd v Wheeler 1958 (1) SA 555 (A): referred to Sp......
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2 books & journal articles
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Compensation for surrender of a right - the income tax and vat implications - a case note
...referred to the judgement in MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 18 as support for his view that: 17 At page 24. 18 2000 (4) SA 746 (SCA). 30 Volume 2 • Issue 2 • July 2011Business Tax & Company Law Quarterly© SIBER INK‘the contractual right the appellant surrendered was no......
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Early termination of contracts : the tax implications
...in the Republic. The situs of an incorporeal right is where the debtor resides. MV Snow Delta: Serva Ship Ltd v Discount Tonnage Ltd 2000 (4) SA 746 (SCA) paras 9–10. In this case the place of residence of the debtor, UD, was the United Kingdom, where it was regis-tered. The matter therefor......
