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The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased
Includes bibliographical references.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2014
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| _version_ | 1867613372319531008 |
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| access_status_str | Open Access |
| author | Mabudafhasi, Margie |
| author2 | Surtees, Peter |
| author_browse | Mabudafhasi, Margie Surtees, Peter |
| author_facet | Surtees, Peter Mabudafhasi, Margie |
| author_sort | Mabudafhasi, Margie |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/8553 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:35:06.158Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/8553 The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased Mabudafhasi, Margie Surtees, Peter Includes bibliographical references. Oliver Deneys Schreiner made a remarkable contribution to the development of South African tax law during his career on the bench. Not only did he make a substantial contribution to the development of South African tax law, but in my view he also a played a humble and selfless and indeed noteworthy role in the growth of our Nation's democracy. He is an important part of South Africa's judicial history. This dissertation will be looking at the different facets of Judge Oliver Schreiner. The aspects will include his background, the political climate in which he lived and his philosophy and approach to his work on the bench. Oliver Deneys Schreiner delivered several judgments that are important and have played a role in the development of South African tax law. This paper will be examining the significant judgments delivered by Judge Schreiner during his time in the Appellate Division. Cases such as: CIR v Genn & Co (Pty) Ltd 1955 (3) SA 293 (A); CIR v Drakensberg Garden Hotel (Pty) Ltd 1960 (2) SA and CIR v Black 1957 (3) SA 536(A). The dissertation will be assessing the impact these cases have made where they are subsequently cited and accepted as precedent. Judge Schreiner's dissenting minority judgments in cases such as CIR v Richmond Estates (Pty) Ltd 1956 (1) SA 602 (A); CIR v Lever Brothers and Unilever Ltd 1946 AD 441, 14 and CIR v Epstein 1954 (3) SA689 (A) will be analysed. The thesis will also speculate in the theory of the potential impact Schreiner's dissension in CIR v Richmond Estates (Pty) Ltd 1956 could have had on SA tax law if his minority judgment had been the majority. 2014-10-17T10:12:39Z 2014-10-17T10:12:39Z 2014 Master Thesis Masters MCom http://hdl.handle.net/11427/8553 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Mabudafhasi, Margie The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased |
| thesis_degree_str | Master's |
| title | The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased |
| title_full | The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased |
| title_fullStr | The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased |
| title_full_unstemmed | The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased |
| title_short | The contribution of Judge Oliver Deneys Schreiner to the development of South African Tax Law : a mark that cannot be erased |
| title_sort | contribution of judge oliver deneys schreiner to the development of south african tax law a mark that cannot be erased |
| url | http://hdl.handle.net/11427/8553 |
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