Massmart Holdings Limited v Commissioner for South African Revenue Service (84/2020) [2021] ZASCA 27 (26 March 2021)

Jurisdiction: South Africa
Citation: Massmart Holdings Limited v Commissioner for South African Revenue Service (84/2020) [2021] ZASCA 27 (26 March 2021)
Media Neutral Citation: [2021] ZASCA 27
Hearing date: 8 March 2021
Court: Supreme Court of Appeal of South Africa
Case number: 84/2020
Judges: Ponnan JA, Mbha JA, Zondi JA, Mabindla-Boqwana AJA, Poyo-Dlwati AJA
Judgment date: 26 March 2021
Language: English
Type: Judgment
Download: Download PDF (197.8 KB)
Media summary: Download PDF (130.5 KB)

Flynote: Capital Gains Tax (CGT) – taxpayer implementing a share incentive
scheme for its key management personnel - scheme conducted through a trust -
whether taxpayer suffering capital losses for CGT purposes by virtue of its dealings
with, and in relation to, the trust

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