Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others
| Jurisdiction | South Africa |
| Citation | 2014 (4) SA 319 (SCA) |
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12 practice notes
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Commissioner, South African Revenue Service v Bosch and Another
...v Rolag Property Trading (Pty) Ltd 2010 (2) SA 400 (SCA): referred to I Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA): dictum in para [37] applied Scott and Another v Poupard and Another 1971 (2) SA 373 (A): dictum at 378H applied Secretary for Inland Rev......
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Two Decades of Special Notarial Bonds in terms of the Security by Means of Movable Property Act
...also Sonnekus & Neels, SakeregVonnisbundel 2 ed (Butterworths 1994) 758.121Roshcon (Pty) Limited v Anchor Auto Body Builders CC 2014 (4) SA 319 (SCA) para 36.122For criticism of the judgment, see Sonnekus, ‘Verdraaiing van vereistes vir eiendoms-verkryging van vragmotors lei daartoe dat die......
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The Ladysmith case - lessons in tax avoidance
...46 [Editor’s note: It is relevant to observe that in the recent case of Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA), reported since the submission of the article, the Supreme Court of Appeal reaffirmed the traditional test for simulation as enunciated ......
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Absa Ltd v Moore and Another
...– [25] applied Radebe v Sheriff, Vereeniging [2014] ZAGPJHC 228: approved Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA) I ([2014] ZASCA 40): dicta in paras [22] – [37] applied. Case Information AR Gautschi SC (with GW Amm) for the appellant. W Trengove SC......
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8 cases
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Commissioner, South African Revenue Service v Bosch and Another
...v Rolag Property Trading (Pty) Ltd 2010 (2) SA 400 (SCA): referred to I Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA): dictum in para [37] applied Scott and Another v Poupard and Another 1971 (2) SA 373 (A): dictum at 378H applied Secretary for Inland Rev......
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Absa Ltd v Moore and Another
...– [25] applied Radebe v Sheriff, Vereeniging [2014] ZAGPJHC 228: approved Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA) I ([2014] ZASCA 40): dicta in paras [22] – [37] applied. Case Information AR Gautschi SC (with GW Amm) for the appellant. W Trengove SC......
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Absa Ltd v Moore and Another
...(2) SA 67 (SCA) ([2011] 2 All SA 347; [2010] ZASCA 168) paras 40 – 55; Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA) ([2014] ZASCA 40) paras 22 – 37; and Commissioner, South African Revenue Service v Bosch and Another 2015 (2) SA 174 (SCA) paras 38 – 41, ......
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Commissioner, South African Revenue Service v Bosch and Another
...Nash v Golden Dumps (Pty) Ltd 1985 (3) SA 1 (A). [24] NWK ante n3. [25] Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA). [26] Roshcon para [27] Commissioner of Customs and Excise v Randles Brothers & Hudson Ltd 1941 AD 369 at 402. ...
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4 books & journal articles
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Two Decades of Special Notarial Bonds in terms of the Security by Means of Movable Property Act
...also Sonnekus & Neels, SakeregVonnisbundel 2 ed (Butterworths 1994) 758.121Roshcon (Pty) Limited v Anchor Auto Body Builders CC 2014 (4) SA 319 (SCA) para 36.122For criticism of the judgment, see Sonnekus, ‘Verdraaiing van vereistes vir eiendoms-verkryging van vragmotors lei daartoe dat die......
-
The Ladysmith case - lessons in tax avoidance
...46 [Editor’s note: It is relevant to observe that in the recent case of Roshcon (Pty) Ltd v Anchor Auto Body Builders CC and Others 2014 (4) SA 319 (SCA), reported since the submission of the article, the Supreme Court of Appeal reaffirmed the traditional test for simulation as enunciated ......
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Restructuring companies via the corporate rules : tax methodology and analysis
...whether any of the features referred to in section 35(1)(a) to (e), or listed by the Commissioner pursuant to section 35(2), would 11 2014 (4) SA 319 (SCA) at 334 para 37. 12 2015 (2) SA 174 (SCA) at 192 para 40. 13 Supra para 37. 14 Supra, loc cit. 15 See Government Notice 140 of 3 Februar......
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Editorial
...capital gains, which are deemed to form part of ‘taxable income’ in terms of section 26A of the Act. While accepting that the legal 1 2014 (4) SA 319 (SCA). 2 2015 (2) SA 174 vi VOLUME 8 • ISSUE 4 • DECEMBER 2017Business Tax & Company Law Quarterly© SIBER INKposition is far from clear, the ......