Thistle Trust v Commissioner for the South African Revenue Service

Case Number:
CCT 337/22
Citations:
[2024] ZACC 19
Judge:
Chaskalson AJ
Hearing Date:
08 February 2024 (Thursday)
Judgment Date:
02 October 2024
Case History:
On appeal from the Supreme Court of Appeal (hearing an appeal from the Tax Court of South Africa, Gauteng):
Synopsis:
Income Tax Act 58 of 1962 — Section 25B — Section 26A — conduit principle — capital gains tax — beneficiaries Tax Administration Act 28 of 2011 — understatement penalties — bona fide inadvertent error
Judgment:
Full judgment

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