ConCourt judgment widens High Court’s jurisdiction in tax cases
The Court replaces the restrictive ‘exceptional circumstances’ test with a flexible ‘good cause’ standard, creating new forum-choice opportunities.
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Tax disputes: compliance and the interests of justice trump rigid timelines
The Supreme Court of Appeal found in favour of SARS despite it ignoring a 45-day timeline for more than a year.
SCA confirms validity of a tax opinion when it is correct in fact and law
Supreme Court rejects SARS’s argument that the expert’s opinion was tainted by self-interest because of the fee he would earn.
Tax Court faults SARS in R158m VAT case over legal insurance fund
SARS’s stance on input VAT was overturned after the court found the fund to be the principal in an insurance agreement – not merely an agent.
‘Instructive remarks’ from the Constitutional Court on understatement penalties
Expert legal interpretations, even if contrary to SARS’s stance, may not automatically result in understatement penalties.
Constitutional Court clarifies CGT in multi-tier trust arrangements
The court’s interpretation and application of the conduit principle has implications for structures involving layers of multiple discretionary trusts.
Precedent-setting case highlights legal hurdles in transfer pricing disputes
The tax dispute between ABD and SARS highlights the complexity of IP royalty pricing and the importance of expert testimony in transfer pricing audits.
Important lessons from the Constitutional Court in the Coronation case
The departure point in determining whether a company qualifies for the foreign business establishment tax exemption is what it actually does.
Constitutional Court’s ruling in tax dispute a relief for SA multinationals
Coronation withdraws cautionary to shareholders following victory in litigation with SARS over the foreign business establishment tax exemption.
Ruling confirms that a layperson can represent a taxpayer in a Tax Court
The ruling makes the Tax Courts more accessible, but there are risks to taking on SARS without a qualified and experienced legal representative.
ConCourt judgment in Capitec vs SARS clarifies important VAT principles
The decision addresses the recovery of VAT on payments made under loan cover provided free of charge.
