Courts willing to consider evidence beyond a contract’s written terms
Modern contract interpretation permits surrounding circumstances to explain contractual meaning – undermining SARS’s argument that extrinsic evidence is inadmissible.
#taxdisputes
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.
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.
Amendment to ADR process may resolve tax disputes faster
Taxpayers may soon have a faster, cost-effective way to resolve disputes with SARS through alternative dispute resolution at the objection phase.
