Please enable JavaScript.
Coggle requires JavaScript to display documents.
CASE LAWS - Coggle Diagram
CASE LAWS
RESIDENT
Cohen -The person is ordinarily resident in the country to which he intends to return from all his wanderings. The country he regards as his real home. 
Kuttel- A person is ordinarily resident where the person's principle residence is- where the person habitually and normally resident
First point of thinking - we know that we only have two court cases that apply to residency. Look at the scenario and pick up certain hints that for example';does a person return to his real home after two years or did a person move to another country to start a new life there? !
Total amount, in cash or
otherwise
BUTCHER BROS Facts of case- The taxpayer-owned land, which was leased to a company for 50 years with a 49-year renewal option. The lessee was required to make renovations under the provisions of the lease agreement. Upon termination or renewal, ownership of improvements would transfer to the lessor. The Principle- The onus on SARS to determine the amount, if there is no amount that can be determined there will be no gross income.
Brummeria Facts of case -There was a development of retirement villages and selling of life rights in the dwelling units to old age people. The pensioner was then required to make an interest free loan to the developer The principle- arms-length principles of valuation must be applied
LATEGAN Facts of Case The taxpayer, a winemaker, signed into an arrangement under which he agreed to sell wine had produced during the assessment year. A portion of the selling price was paid before the conclusion of his assessment year, and the remainder was to be paid in installments after the assessment ended .The principle The word "amount"includes any form of property with ascertainable monetary value, including debt and rights
-
-
SA SOURCED
-
LEVER BROTHERS Facts of Case A foreign creditor gained interest by lending money to a South African firm. The Principles-In order to determine the source of an amount one must consider Lever Brother:
What is the originating cause?
Where is the cause situated?