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Gavin Cecil Gainsford NO & Two Others HC 55517-2014 NG - 26 August 2014

02 September 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Gavin Cecil Gainsford NO & Two Others (Joint Trustees of Tannenbaum, BD Estate) Cloete Murray NO & SARS - HC 55517-2014 NG - 26 August 2014.

The issue was whether the trustee attach the shares of Doggered Investments (Pty) Ltd in Promac Paints (Pty) Ltd in August 2011.

The court held that that the attachment of the shares was not valid and that the curator bonis was entitled to take possession and control of the shares.

Please click here to view full judgement.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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