Court name
Supreme Court of Appeal of South Africa
Case number
84 of 2020
Case name
Massmart Holdings Limited v The Commissioner for the South African Revenue Service
Media neutral citation
[2021] ZASCA 27
Case summary:

Capital Gains Tax (CGT) – taxpayer implementing a share incentive scheme for its key management personnel - scheme conducted through a trust - 2 whether taxpayer suffering capital losses for CGT purposes by virtue of its dealings with, and in relation to, the trust.

Ponnan JA
Mbha JA
Zondi JA
Mabindla-Boqwana AJA
Poyo-Dlwati AJA