Unintended windfall for cartelists?

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The Supreme Court of Appeal (“SCA”) recently handed down its judgement relating to the action for damages instituted by a number of parties who regard themselves as having been injured by the cartel activity of Premier Foods (Pty) Ltd (“Premier”), Tiger Food Brands (Pty) Ltd (“Tiger”), Foodcorp (Pty…

http://www.polity.org.za/article/unintended-windfall-for-cartelists-2015-12-04

Calculating a Capital Gain – Current Case Law

Capital Gains Tax (CGT) is payable on the disposal of capital assets that were in the seller’s possession on, or were acquired after, 1 October 2001. In the recent Supreme Court of Appeal (“SCA”) judgement of The Commissioner for the South African Revenue Service v Stepney Investments (Pty) Ltd, the…

http://www.polity.org.za/article/calculating-a-capital-gain-current-case-law-2015-11-25