TAXPAYERS BEWARE: SARS’ INDEFINITE EXTENSION
June 9, 2025
On 4 June 2025, the SCA ruled[1] that SARS is not required to request condonation if they remedy their default within the 15-day notice period
Our latest Insights
Why do we have so much to say
Passionate
Whenever there is a development in tax law we get excited about it and we like to share our excitement and thoughts with taxpayers and tax professionals.
At the forefront of tax law
Tax law is ever changing. We stay up to date and so should you.
Eliciting broader engagement
As tax professionals we learn from each other and our insights are aimed at evoking discussions.
THE WORD “OR” IN TAX COURT RULES: CAN WE JUST IGNORE IT?
May 29, 2025
One would think it is obvious that you cannot but, alas, it appears it is not that obvious. The context: rule 31(3) of the Tax
3 IMPORTANT LESSONS FROM THE TAX COURT
May 26, 2025
On 25 February 2025, the Johannesburg tax court handed down judgment in Taxpayer D v CSARS (IT35476) from which taxpayers can learn three very important
TRUST RESOLUTIONS – TIMING MATTERS AND “THEY” KNOW IT
May 15, 2025
It seems it is/was a common practice amongst some trustees to pass resolutions for distributions to beneficiaries of the trust after the end of the
THE ARROW THAT MISSED THE MARK?
May 7, 2025
In a recent judgment handed down by the Johannesburg tax court in Taxpayer Arrow v CSARS (IT45776), the court had to determine, amongst various other
A CAUTIONARY TALE FOR SARS: NOVATION, RULE 31, AND THE PERILS OF SHIFTING GROUNDS
April 29, 2025
Author: Jana de Clerk (Tax Attorney | Tax Manager) and Hopolang Mollo (Tax Consultant) The recent judgment in IT 25209 delivered by the Johannesburg Tax