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Blue Circle Cement Ltd v Commissioner for Inland Revenue (39/84)   flag  2

[1984] ZASCA 14; 1984 2 SA 764; [1984] 2 All SA 188
Supreme Court of Appeal of South Africa
South Africa
16th March, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
W Taxpayer v Commissioner for the South African Revenue Service (IT 45672) [2021] ZATC 9; 84 SATC 268 South Africa Tax Court South Africa 14 Dec 2021 SAFLII flag
"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case" [2011] DEJURE 20 Van der Zwan, P;Stiglingh, M South Africa circa 2011 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case" [2011] DEJURE 20 Van der Zwan, P;Stiglingh, M South Africa circa 2011 SAFLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1971 s41, s44

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Benson v Yard Arm Club Ltd (1979) 2 All ER 336 United Kingdom circa 1979 LexisNexis flag 3
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
Hinton (Inspector of Taxes) v Madden & Ireland Ltd [1959] 3 All ER 356 United Kingdom circa 1959 LexisNexis flag 3
3 All Er 159 3 All ER 159 United Kingdom circa 1969 LexisNexis flag 1
3 All Er 925 3 All ER 925 United Kingdom circa 1969 LexisNexis flag 5
2 All Er 230 2 All ER 230 United Kingdom circa 1969 LexisNexis flag 1
W Taxpayer v Commissioner for the South African Revenue Service (IT 45672) [2021] ZATC 9; 84 SATC 268 South Africa Tax Court South Africa 14 Dec 2021 SAFLII flag
"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case" [2011] DEJURE 20 Van der Zwan, P;Stiglingh, M South Africa circa 2011 SAFLII flag

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