Thistle Trust v Commissioner for the South African Revenue Service

dc.date.accessioned	2024-01-24T06:05:54Z
dc.date.available	2024-01-24T06:05:54Z
dc.date.issued	2024-01-24
dc.identifier.citation	[2024] ZACC 19
dc.identifier.uri	http://hdl.handle.net/20.500.12144/38320
dc.title	Thistle Trust v Commissioner for the South African Revenue Service	en_US
dc.title.alternative	Thistle Trust v Commissioner for the South African Revenue Service	en_US
dc.identifier.casenumber	CCT 337/22
dc.date.hearing	08 February 2024 (Thursday)
dc.contributor.judge	Chaskalson AJ
dc.date.judgment	02 October 2024
dc.link.judgment	https://collections.concourt.org.za/bitstream/id/64218/[Judgment]%20CCT%20337-22%20Thistle%20Trust%20v%20CSARS.PDF
dc.concourt.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
dc.concourt.casehistory	On appeal from the Supreme Court of Appeal (hearing an appeal from the Tax Court of South Africa, Gauteng):

Files in this item

1. Application for leave to appeal.pdf ( 6.920Mb )

2. Respondents notice to oppose.pdf ( 2.445Mb )

3. Respondents answering affidavit.pdf ( 6.329Mb )

4. Respondents application to cross appeal.pdf ( 2.431Mb )

5. Applicants notice to oppose cross appeal.pdf ( 2.445Mb )

6. Applicants written submissions for main application.pdf ( 8.423Mb )

7. Respondents written submissions main application.pdf ( 238.4Kb )

8. Applicants written submissions for cross appeal.pdf ( 4.080Mb )

9. Respondents written submissions cross appeal.pdf ( 310.1Kb )

[Judgment] CCT 337-22 Thistle Trust v CSARS.PDF ( 510.6Kb )

[Media Summary] CCT 337-22 Thistle Trust v CSARS.pdf ( 141.9Kb )