Case Law

Only remittances of income, as distinct from capital, are subject to income tax. Kneen v Martin 19 TC 33

Sums remitted under the Emergency Powers Orders were held to be taxable remittances since the fact of the compulsory transfer did not alter their essential character as foreign income. O’Sullivan v O’Connor 1947 II ITR 61`

In the UK case Harmel v Wright 1974 49 TC 149 it was held that where a sum received in the UK, could be directly traced to the taxpayer’s South African salary, he had remitted his income.

In the case Colquhoun v Brooks (2 TC 490) it was held that the word 'possession' is to be taken in the widest sense possible as denoting everything that a person has a source of income.

Bennet v Marshall (22 TC 73) held that a profession and an employment is a possession.