
Dr Reid v CSARS: Objections are technical, but technicality alone is not a strategy
In Dr Reid v CSARS, the High Court warns that SARS objections are technical legal instruments and that procedural technicality alone is rarely a sound tax strategy.
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In Dr Reid v CSARS, the High Court warns that SARS objections are technical legal instruments and that procedural technicality alone is rarely a sound tax strategy.

As SARS strengthens its data, automation and compliance capabilities, historic tax non-compliance is becoming riskier. Learn why VDP demands careful planning and execution.

There has been a great deal of noise about SARS’ trust penalties. On my reading, the real story is both simpler and more significant. SARS

Abstract The 1 April 2026 amendment to the understatement-penalty regime changes the sequence of the enquiry, but not necessarily its substance. Before the amendment, a

BASF v CSARS confirms that SARS cannot reinvent its assessment in Rule 31 pleadings. A key judgment reshaping appealability, pleading limits, and taxpayer rights in Tax Court disputes.

Rule 31 is not a laundry service for bad assessments. The Erasmus judgment warns that SARS cannot swap its case after issuing an assessment.
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