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Court cases
- Commissioner of Inland Revenue v. Delfos [1933] 6 SATC 92
- Commissioner of Inland Revenue v. People’s Stores (Walvis Bay) Pty Ltd [1990] 52 SATC 9
- FG München EFG 244 [1996]
- Hersov’s Estate v. Commissioner of Inland Revenue [1957] 21 SATC 106
- Income Tax Case No 1654 [1993] 61 SATC 131
- IStR 536 [1996]
- Mooi v. SIR [1972] 34 SATC 1
- Paul Weiser v. HMRC [2012] UKFTT 501 (TC)
- Secretary for Inland Revenue v. Downing [1975] 37 SATC 249
- Singh v. Commissioner of Inland Revenue [2003] 65 SATC 203
- WH Lategan v. Commissioner of Inland Revenue [1926] 2 SATC 16