A court assessing personal injury damages is not bound to adopt income figures from tax returns found to be unreliable; if sufficient other evidence exists to form a judgment on lost earning capacity, the court is entitled to do so. The passage in Giorginis v Kastrati (1988) 49 SASR 371 at 376 requiring adoption of tax return figures should not be followed. A Statement of Loss and Damage under UCPR r 547 is not a pleading and does not limit the quantum of damages that may be awarded at trial. A finding that a plaintiff's tax returns are 'works of fiction' does not require wholesale rejection of the plaintiff's evidence on all matters; a trial judge may selectively accept evidence on core matters where supported by medical and other evidence.
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