Latest Court Judgements
The Thistle Trust v CSARS [2024] ZACC 19
Can you vest a capital gain through multi-tiered trust structure and Understatement penalties?
Talt v CSARS (A2023-077887)
What can the taxpayer raise as new grounds in appeal?
CSARS v The State Structured Mezzanine Investment (Pty) Ltd and another (1824/2021) [2024] ZAECGHC 100 (17 September 2024)
Can SARS audit and request relevant material in respect of years of assessment that have become prescribed?
youTube Channel
Check out the Unicus Tax YouTube channel for deep dives into important technical tax issues over the last couple of weeks.
ITC146080 (Western Cape Tax Court)
Dive into the essential background and legal basis of this intriguing tax case involving a citrus farmer, prescription of tax assessments and the tax deductibility of self-insurance premiums. Perfect for those interested in tax law and real-world applications.
Part 2 - The judgment on prescription
Part 3 - The judgment on the merits
SARS issuing letters notifying taxpayers of defaults and inviting them to VDP is super ironic (to say the least)…Proceed with caution
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