Tax Law — Income Tax Act — Deductibility of raising fees — Appeal by SARS against Tax Court decision allowing Cornucopia Trust to deduct raising fees as similar finance charges under s 24J of the Income Tax Act 58 of 1962 — Tax Court held raising fees constituted interest or similar charges — Supreme Court of Appeal dismisses appeal, affirming Tax Court's interpretation of raising fees as deductible under s 24J.
Delict — Road Accident Fund — Future loss of earnings — Plaintiff claiming damages for future loss of earnings due to injuries sustained in two motor vehicle accidents — Court determining that while Plaintiff remains employed, the impairment of earning capacity must be assessed for potential future loss — Expert evidence indicating risk to Plaintiff's ability to continue working as a truck driver — Court awarding damages based on actuarial calculations reflecting future loss of earnings.
Labour Law — Unfair dismissal — Review of arbitration award — Applicant challenging dismissal of employee for alleged dishonesty in sales credit allocation — Commissioner finding dismissal unfair due to lack of clear rule prohibiting conduct — Court upholding commissioner's award, dismissing review application as no basis for interference found.
Ownership — Transfer of ownership — Constructive delivery — Applicant purchasing two industrial boilers from first respondent — Dispute arose when first respondent sold one boiler to second respondent before removal — Court finding that ownership passed to applicant upon constructive delivery through traditio longa manu — First respondent's subsequent sale to second respondent invalid as it lacked ownership — Applicant entitled to recover both boilers.
Labour Law — Unfair Dismissal — Review of arbitration award — Employees dismissed for alleged substance abuse and desertion of workstations — Commissioner finding dismissals substantively unfair due to lack of objective evidence and vague charges — Court upholding Commissioner's decision, emphasizing the need for a reasonable decision-maker's standard in disciplinary matters.
Delict — Personal injury — Damages — Plaintiff injured after falling from a moving train operated by the defendant — Liability conceded at 95% — Court determining quantum of damages for future medical expenses, past and future loss of earnings, and general damages — Plaintiff awarded R13 238 218.70 in total damages, including R7 126 169.70 for future medical expenses, R4 112 049 for loss of earnings, and R2 000 000 for general damages.
Labour Law — Review of arbitration award — Applicant seeking review of CCMA award dismissing claim for severance pay — Commissioner allegedly failing to determine the issue in dispute and applying incorrect legal tests — Court finding that the commissioner reasonably concluded that the applicant unreasonably refused an offer of alternative employment, thus forfeiting severance pay — Review application dismissed.
Criminal Procedure — Preservation of property — Application for interim preservation order of vehicle used in drug trafficking — National Director of Public Prosecutions seeking to preserve vehicle as instrumentality of offence under POCA — Court finding reasonable grounds established for preservation despite prior release order by magistrate — Order deemed invalid ab initio due to lack of jurisdiction by magistrate — Preservation order granted.
Civil Procedure — Condonation and reinstatement of lapsed appeal — Appellant seeking reinstatement after failure to file record timeously — Trial court's refusal of postponement leading to appealable orders — Full Court finding trial court exceeded its powers by determining issues beyond those separated for adjudication — Condonation and reinstatement of appeal refused.
Labour Law — Review of arbitration award — Application for review of dismissal of employee for dishonesty — Commissioner finding dismissal substantively unfair due to lack of intent to deceive and considering mitigating factors such as long service — Review application dismissed as the commissioner's decision fell within the band of reasonableness.
Delict — Unlawful arrest and detention — Plaintiff claiming damages for unlawful arrest without a warrant — Defendant failing to prove reasonable suspicion as required under s 40(1)(b) of the Criminal Procedure Act 51 of 1977 — Court finding arrest unlawful and awarding damages of R600,000 with interest from date of judgment.
Administrative Law — Review of administrative decisions — Approval of building plans — Applicant challenging the City of Cape Town's approval of building plans for non-compliance with the Development Management Scheme — Court interpreting Item 41(e)(i) of the Scheme and extending the 180-day period for review under PAJA — Decisions reviewed but not set aside, with appropriate declaratory orders issued regarding building line requirements.