Trevor Emslie SC

Career

1974 – Registrar to the Hon Mr Justice Margo, High Court, Johannesburg & Pretoria

1975-1977 Articled clerk, Bowman, Gilfillan & Blacklock, attorneys of Johannesburg [1975-1977]

1978 – Admitted as Attorney of the High Court of South Africa

1981-1983 – Tax Consultant, Arthur Young & Company, Cape Town

1984-1985 – Manager of Tax Department, Ernst & Whinney, Cape Town [1984-1985]

1986-1988 – Lecturer in Tax, Dept of Accounting, University of Cape Town

1989-1990 – Senior Lecturer in Tax, Dept of Commercial Law, University of Cape Town

1989- present – Convenor of the Postgraduate Diploma in Tax Law at UCT

1991- present – Associate Professor, Dept of Commercial Law, University of Cape Town (part-time since 1994)

1991-1992 – Visiting Fellow, Corpus Christi College, University of Cambridge

1992-1994 – Head of Dept of Commercial Law, University of Cape Town

Cases

SCA = Supreme Court of Appeal, situated in Bloemfontein
WCC = Western Cape High Court, situated in Cape Town
* = acted for Revenue, otherwise always for the taxpayer

MTN International (Mauritius) Ltd v Commissioner, South African Revenue Service (awaiting date for hearing in SCA, heads of argument filed)[income tax: validity of assessment as administrative act]

Tax Court Case No 13002 2013 Taxpayer 144 [income tax: whether taxpayer carrying on plantation farming operations]

Tax Court Case No 13003 2013 Taxpayer 93 [income tax: acquisition and disposal of shares, whether proceeds of capital or revenue nature]

Armgold / Harmony Freegold Joint Venture (Pty) Ltd v Commissioner, South African Revenue Service 2013 (1) SA 353 (SCA) [income tax: set-off of gold mining loss against non-mining income]

Commissioner, South African Revenue Service v South African Custodial Services Louis Trichardt (Pty) Ltd 2012 (1) SA 522 (SCA) [income tax: South Africa’s first PPP tax case, trading stock]

Commissioner, South African Revenue Service v De Beers Limited 2012 (5) SA 344 (SCA) [VAT: whether services rendered by Rothschilds in London re delisting of De Beers and taking out of minority shareholders were “imported services” as defined]

Stellenbosch Farmers Winery Ltd v Commissioner, South African Revenue Service 2012 (5) SA 363 (SCA) * [income tax, capital or revenue nature of compensation received for cancellation of right to distribute certain Scotch whiskies; and VAT: whether or not supply of services zero-rated]

Commissioner, South African Revenue Service v Van Kets 74 SATC 9 (WCC) [application re request for information by Australian Tax Authority]

Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service 2011 (6) SA 65 (WCC) [income tax: interdict application re “pay now, argue later” principle]

Oceanic Trust Co Ltd NO v Commissioner, South African Revenue Service 74 SATC 127 (WCC) [application for declarator, POEM of Mauritian trust]

Commissioner, South African Revenue Service v Sprigg Investment 117 CC t/a Global Investments 73 SATC 114 (SCA) [income tax: whether reasons for assessment “adequate”]

Ernst Bester Trust v Commissioner, South African Revenue Service 2008 (5) SA 279 (SCA) [income tax: sale of sand by farmer, whether proceeds taxable]

Commissioner, South African Revenue Service v The Abraham Krok Trust 73 SATC 105 (SCA) * [donations tax: whether “ultra vires” award liable to donations tax]

Stevens v Commissioner, South African Revenue Service 2007 (2) SA 554 (SCA) [income tax: whether ex gratia payment made “in respect of services rendered”]

Samril Investments (Pty) Ltd v Commissioner, South African Revenue Service 2003 (1) SA 659 (SCA) [income tax: capital or revenue nature of proceeds of sale of sand by farmer]

Warner Lambert SA (Pty) Ltd v Commissioner, South African Revenue Service 2003 (5) SA 344 (SCA) [income tax: deductibility of social responsibility expenditure incurred by South African subsidiary pursuant to United States Compulsory Anti-Apartheid Act]

Commissioner, South African Revenue Service v Wyner 2004 (4) SA 311 (SCA) [income tax: whether proceeds of sale of “Clifton bungalow” capital or revenue]

Commissioner, South African Revenue Service v AA The Motorist Publications (Pty) Ltd 63 SATC 325 (WCC) [income tax: whether publisher’s “work-in-progress” constituted trading stock]

Ticktin Timbers CC v Commissioner for Inland Revenue 1999 (4) SA 939 (SCA) [income tax: whether interest arising from dividends credited to loan account was deductible]

Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue 1997 (1) SA 427 (SCA) * [income tax: deductibility of cost of management contract]

Commissioner, South African Revenue Service v Kotze 64 SATC 447 (WCC) [income tax: whether reward from police paid “in respect of services rendered”]

Commissioner for Inland Revenue v Nussbaum 1996 (4) SA 1156 (SCA) * [income tax: whether taxpayer a sharedealer]

Sentra-Oes Koöperatief Bpk v Commissioner for Inland Revenue 1995 (3) SA 197 (SCA) * [income tax: deductibility of loss arising from irrecoverable loan]

Chancellor, Masters and Scholars of the University of Oxford v Commissioner for Inland Revenue 1996 (1) SA 1196 (SCA) [income tax: whether receipts or accruals of Oxford University Press exempt]

Commissioner for Inland Revenue v VRD Investments (Pty) Ltd 1993 (4) SA 330 (WCC) * [income tax: deductibility of cost of buying out competitor to close it down]

Commissioner for Inland Revenue v Kuttel 1992 (3) SA 242 (SCA) [whether the taxpayer “ordinarily resident” in South Africa]

Publications

Managing editor of The Taxpayer, South Africa’s oldest dedicated tax journal [1990 to present]

Principal author of Income Tax Cases & Materials [4 editions plus supplements since 1994]

Education

1968 – Matriculated at St Stithians College, Johannesburg

1969 – 1970 American Field Service Scholarship

Degrees: BA, LLB, B Com (Hons)(Taxation), MBA